HANOT JOLAN VET: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
HANOT JOLAN VET
Largest movements
- Financial fixed assets +€40,000
up €40,000 (+73,787%), from €54 to €40,054
- Cash +€1,307
up €1,307 (+4.2%), from €31,361 to €32,667
mainly Debts after one year (+€35,577) and Current portion of long-term debt (+€6,002)
- Debts after one year +€35,577
new in 2025: €35,577
- Current portion of long-term debt +€6,002
new in 2025: €6,002
- Reserves +€4,284
up €4,284 (+13.7%), from €31,367 to €35,651
- Tax, wage and social debts -€2,496
down €2,496 (-17.7%), from €14,113 to €11,617
of which Taxes: -€2,345
- Trade debts -€2,253
down €2,253 (-75.9%), from €2,967 to €715
- Gross operating margin -€8,349
down €8,349 (-46.7%), from €17,890 to €9,541
- Taxes -€1,267
down €1,267 (-32.7%), from €3,875 to €2,608
- Financial charges +€333
up €333 (+13.7%), from €2,423 to €2,756
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,447 | €94,561 | +€41,114 | +76.9% |
| Fixed assets | 21/28 | €54 | €40,054 | +€40,000 | +73,787% |
| Financial fixed assets | 28 | €54 | €40,054 | +€40,000 | +73,787% |
| Current assets | 29/58 | €53,393 | €54,507 | +€1,114 | +2.1% |
| Amounts receivable within one year | 40/41 | €21,811 | €21,582 | -€229 | -1.1% |
| Trade receivables | 40 | €14,688 | €14,508 | -€180 | -1.2% |
| Other amounts receivable | 41 | €7,123 | €7,074 | -€49 | -0.7% |
| Cash at bank and in hand | 54/58 | €31,361 | €32,667 | +€1,307 | +4.2% |
| Deferred charges and accrued income | 490/1 | €221 | €258 | +€37 | +16.7% |
| Total equity and liabilities | 10/49 | €53,447 | €94,561 | +€41,114 | +76.9% |
| Equity | 10/15 | €36,367 | €40,651 | +€4,284 | +11.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,367 | €35,651 | +€4,284 | +13.7% |
| Distributable reserves | 133 | €31,367 | €35,651 | +€4,284 | +13.7% |
| Amounts payable | 17/49 | €17,081 | €53,911 | +€36,830 | +216% |
| Amounts payable after more than one year | 17 | - | €35,577 | +€35,577 | |
| Financial debts | 170/4 | - | €35,577 | +€35,577 | |
| Amounts payable within one year | 42/48 | €17,081 | €18,333 | +€1,253 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,002 | +€6,002 | |
| Trade debts | 44 | €2,967 | €715 | -€2,253 | -75.9% |
| Suppliers | 440/4 | €2,967 | €715 | -€2,253 | -75.9% |
| Taxes, remuneration and social security | 45 | €14,113 | €11,617 | -€2,496 | -17.7% |
| Taxes | 450/3 | €12,636 | €10,291 | -€2,345 | -18.6% |
| Remuneration and social security | 454/9 | €1,477 | €1,326 | -€151 | -10.2% |
| Other operating charges | 640/8 | €288 | €297 | +€9 | +3.0% |
| Gross operating margin | 9900 | €17,890 | €9,541 | -€8,349 | -46.7% |
| Operating profit (loss) | 9901 | €17,603 | €9,245 | -€8,358 | -47.5% |
| Financial income | 75/76B | €327 | €403 | +€76 | +23.2% |
| Recurring financial income | 75 | €327 | €403 | +€76 | +23.2% |
| Financial charges | 65/66B | €2,423 | €2,756 | +€333 | +13.7% |
| Recurring financial charges | 65 | €2,423 | €2,756 | +€333 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €15,507 | €6,892 | -€8,614 | -55.6% |
| Income taxes | 67/77 | €3,875 | €2,608 | -€1,267 | -32.7% |
| Profit (loss) for the period | 9904 | €11,631 | €4,284 | -€7,347 | -63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,631 | €4,284 | -€7,347 | -63.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.