HANPIR IMMO: 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.
HANPIR IMMO
Largest movements
- Cash +€58,680
up €58,680 (+18.3%), from €320,124 to €378,804
mainly Net result for the year (+€70,250) and Tax, wage and social debts (+€8,394)
- Reserves +€70,250
up €70,250 (+54.0%), from €130,000 to €200,250
- Revaluation surpluses -€21,553
down €21,553 (-100%), from €21,553 to €0
- Tax, wage and social debts +€8,394
up €8,394 (+4,083%), from €206 to €8,599
- Financial income -€104,782
down €104,782 (-50.5%), from €207,412 to €102,630
of which Non-recurring financial income: -€104,782
- Taxes -€29,606
down €29,606 (-53.6%), from €55,206 to €25,599
- Gross operating margin +€5,166
up €5,166 (+45.4%), from -€11,380 to -€6,215
- Purchases and services -€5,166
down €5,166 (-45.4%), from €11,380 to €6,215
- Other operating charges -€1,152
down €1,152 (-72.2%), from €1,596 to €444
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 | €393,403 | €449,838 | +€56,435 | +14.3% |
| Fixed assets | 21/28 | €64,046 | €60,000 | -€4,046 | -6.3% |
| Tangible fixed assets | 22/27 | €4,046 | €0 | -€4,046 | -100% |
| Land and buildings | 22 | €3,923 | €0 | -€3,923 | -100% |
| Plant, machinery and equipment | 23 | €122 | €0 | -€122 | -100% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €329,357 | €389,838 | +€60,480 | +18.4% |
| Amounts receivable within one year | 40/41 | €9,234 | €11,034 | +€1,800 | +19.5% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €9,234 | €11,034 | +€1,800 | +19.5% |
| Cash at bank and in hand | 54/58 | €320,124 | €378,804 | +€58,680 | +18.3% |
| Total equity and liabilities | 10/49 | €393,403 | €449,838 | +€56,435 | +14.3% |
| Equity | 10/15 | €389,711 | €438,408 | +€48,697 | +12.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €21,553 | €0 | -€21,553 | -100% |
| Reserves | 13 | €130,000 | €200,250 | +€70,250 | +54.0% |
| Distributable reserves | 133 | €130,000 | €200,250 | +€70,250 | +54.0% |
| Profit (loss) carried forward | 14 | €219,566 | €219,566 | +€0 | 0.0% |
| Amounts payable | 17/49 | €3,692 | €11,429 | +€7,737 | +210% |
| Amounts payable within one year | 42/48 | €3,692 | €11,429 | +€7,737 | +210% |
| Trade debts | 44 | €3,486 | €2,830 | -€656 | -18.8% |
| Suppliers | 440/4 | €3,486 | €2,830 | -€656 | -18.8% |
| Taxes, remuneration and social security | 45 | €206 | €8,599 | +€8,394 | +4,083% |
| Taxes | 450/3 | €206 | €8,599 | +€8,394 | +4,083% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €11,380 | €6,215 | -€5,166 | -45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €448 | €122 | -€326 | -72.7% |
| Other operating charges | 640/8 | €1,596 | €444 | -€1,152 | -72.2% |
| Gross operating margin | 9900 | -€11,380 | -€6,215 | +€5,166 | +45.4% |
| Operating profit (loss) | 9901 | -€13,425 | -€6,781 | +€6,644 | +49.5% |
| Financial income | 75/76B | €207,412 | €102,630 | -€104,782 | -50.5% |
| Recurring financial income | 75 | €1,800 | €1,800 | = | 0.0% |
| Non-recurring financial income | 76B | €205,612 | €100,830 | -€104,782 | -51.0% |
| Financial charges | 65/66B | €92 | - | -€92 | |
| Recurring financial charges | 65 | €92 | - | -€92 | |
| Profit (loss) for the period before taxes | 9903 | €193,895 | €95,850 | -€98,046 | -50.6% |
| Income taxes | 67/77 | €55,206 | €25,599 | -€29,606 | -53.6% |
| Profit (loss) for the period | 9904 | €138,690 | €70,250 | -€68,439 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €138,690 | €70,250 | -€68,439 | -49.3% |
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 17 October 2026 via checked.be.