HANPÖ IMA-TECH: 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.
HANPÖ IMA-TECH
Largest movements
- Tangible fixed assets +€180,435
up €180,435 (+139%), from €129,950 to €310,384
of which Land and buildings: +€208,871
- Receivables within one year -€100,211
down €100,211 (-63.0%), from €159,029 to €58,818
of which Trade receivables: -€100,018
- Cash +€82,974
up €82,974 (+92.2%), from €90,030 to €173,003
mainly Debts after one year (+€117,458) and Receivables within one year (+€100,211)
- Debts after one year +€117,458
up €117,458 (+350%), from €33,574 to €151,032
- Reserves +€54,076
up €54,076 (+25.3%), from €213,327 to €267,403
- Trade debts -€17,338
down €17,338 (-16.4%), from €105,631 to €88,293
- Current portion of long-term debt +€13,507
up €13,507 (+69.7%), from €19,387 to €32,894
- Depreciation -€14,899
down €14,899 (-20.1%), from €73,997 to €59,098
- Gross operating margin -€10,779
down €10,779 (-5.3%), from €204,571 to €193,791
- Staff costs +€3,585
up €3,585 (+7.4%), from €48,515 to €52,101
- Other operating charges -€2,166
down €2,166 (-73.3%), from €2,954 to €788
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 | €396,547 | €560,938 | +€164,391 | +41.5% |
| Fixed assets | 21/28 | €132,658 | €310,537 | +€177,879 | +134% |
| Intangible fixed assets | 21 | €2,555 | - | -€2,555 | |
| Tangible fixed assets | 22/27 | €129,950 | €310,384 | +€180,435 | +139% |
| Land and buildings | 22 | €1,748 | €210,618 | +€208,871 | +11,951% |
| Plant, machinery and equipment | 23 | €71,761 | €63,922 | -€7,839 | -10.9% |
| Furniture and vehicles | 24 | €56,441 | €35,844 | -€20,597 | -36.5% |
| Financial fixed assets | 28 | €152 | €152 | = | 0.0% |
| Current assets | 29/58 | €263,890 | €250,401 | -€13,489 | -5.1% |
| Stocks and contracts in progress | 3 | €13,356 | €15,131 | +€1,775 | +13.3% |
| Stocks | 30/36 | €13,356 | €15,131 | +€1,775 | +13.3% |
| Amounts receivable within one year | 40/41 | €159,029 | €58,818 | -€100,211 | -63.0% |
| Trade receivables | 40 | €148,447 | €48,430 | -€100,018 | -67.4% |
| Other amounts receivable | 41 | €10,581 | €10,388 | -€193 | -1.8% |
| Cash at bank and in hand | 54/58 | €90,030 | €173,003 | +€82,974 | +92.2% |
| Deferred charges and accrued income | 490/1 | €1,475 | €3,449 | +€1,974 | +134% |
| Total equity and liabilities | 10/49 | €396,547 | €560,938 | +€164,391 | +41.5% |
| Equity | 10/15 | €215,327 | €269,403 | +€54,076 | +25.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €213,327 | €267,403 | +€54,076 | +25.3% |
| Distributable reserves | 133 | €213,327 | €267,403 | +€54,076 | +25.3% |
| Amounts payable | 17/49 | €181,220 | €291,535 | +€110,315 | +60.9% |
| Amounts payable after more than one year | 17 | €33,574 | €151,032 | +€117,458 | +350% |
| Financial debts | 170/4 | €33,574 | €151,032 | +€117,458 | +350% |
| Amounts payable within one year | 42/48 | €147,646 | €140,503 | -€7,143 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €19,387 | €32,894 | +€13,507 | +69.7% |
| Trade debts | 44 | €105,631 | €88,293 | -€17,338 | -16.4% |
| Suppliers | 440/4 | €105,631 | €88,293 | -€17,338 | -16.4% |
| Advances received on contracts in progress | 46 | €601 | - | -€601 | |
| Taxes, remuneration and social security | 45 | €13,215 | €13,597 | +€381 | +2.9% |
| Taxes | 450/3 | €6,862 | €4,476 | -€2,386 | -34.8% |
| Remuneration and social security | 454/9 | €6,354 | €9,121 | +€2,767 | +43.6% |
| Other amounts payable | 47/48 | €8,812 | €5,720 | -€3,092 | -35.1% |
| Remuneration, social security and pensions | 62 | €48,515 | €52,101 | +€3,585 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,997 | €59,098 | -€14,899 | -20.1% |
| Other operating charges | 640/8 | €2,954 | €788 | -€2,166 | -73.3% |
| Gross operating margin | 9900 | €204,571 | €193,791 | -€10,779 | -5.3% |
| Operating profit (loss) | 9901 | €79,104 | €81,805 | +€2,701 | +3.4% |
| Financial income | 75/76B | €1,512 | €798 | -€714 | -47.2% |
| Recurring financial income | 75 | €1,512 | €798 | -€714 | -47.2% |
| Financial charges | 65/66B | €4,161 | €5,352 | +€1,191 | +28.6% |
| Recurring financial charges | 65 | €4,161 | €5,352 | +€1,191 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €76,455 | €77,251 | +€796 | +1.0% |
| Income taxes | 67/77 | €16,862 | €18,175 | +€1,313 | +7.8% |
| Profit (loss) for the period | 9904 | €59,593 | €59,076 | -€518 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,593 | €59,076 | -€518 | -0.9% |
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 20 October 2026 via checked.be.