HANS: what changed
Two fiscal 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.
HANS
Largest movements
- Cash +€31,137
up €31,137 (+82.9%), from €37,579 to €68,716
mainly Depreciation (+€36,356) and Net result for the year (+€13,247)
- Tangible fixed assets -€23,888
down €23,888 (-3.6%), from €658,052 to €634,163
of which Land and buildings: -€26,724
- Profit (loss) carried forward +€13,247
up €13,247 (+3.9%), from -€341,863 to -€328,615
- Other debts -€11,826
down €11,826 (-1.9%), from €608,907 to €597,082
- Gross operating margin -€8,231
down €8,231 (-9.3%), from €88,295 to €80,064
- Depreciation +€2,543
up €2,543 (+7.5%), from €33,813 to €36,356
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.
Cash bridge derived
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 | €697,332 | €706,922 | +€9,590 | +1.4% |
| Fixed assets | 21/28 | €658,052 | €634,163 | -€23,888 | -3.6% |
| Tangible fixed assets | 22/27 | €658,052 | €634,163 | -€23,888 | -3.6% |
| Land and buildings | 22 | €641,493 | €614,769 | -€26,724 | -4.2% |
| Furniture and vehicles | 24 | €16,558 | €19,394 | +€2,836 | +17.1% |
| Current assets | 29/58 | €39,280 | €72,759 | +€33,479 | +85.2% |
| Amounts receivable within one year | 40/41 | €1,667 | €614 | -€1,053 | -63.2% |
| Trade receivables | 40 | €830 | €614 | -€216 | -26.1% |
| Other amounts receivable | 41 | €837 | - | -€837 | |
| Cash at bank and in hand | 54/58 | €37,579 | €68,716 | +€31,137 | +82.9% |
| Deferred charges and accrued income | 490/1 | €34 | €3,429 | +€3,395 | +10014.5% |
| Total equity and liabilities | 10/49 | €697,332 | €706,922 | +€9,590 | +1.4% |
| Equity | 10/15 | €8,137 | €21,385 | +€13,247 | +162.8% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€341,863 | -€328,615 | +€13,247 | +3.9% |
| Amounts payable | 17/49 | €689,194 | €685,537 | -€3,657 | -0.5% |
| Amounts payable within one year | 42/48 | €630,361 | €625,856 | -€4,505 | -0.7% |
| Trade debts | 44 | €7,611 | €13,097 | +€5,486 | +72.1% |
| Suppliers | 440/4 | €7,611 | €13,097 | +€5,486 | +72.1% |
| Advances received on contracts in progress | 46 | €7,418 | €7,896 | +€479 | +6.5% |
| Taxes, remuneration and social security | 45 | €6,425 | €7,781 | +€1,356 | +21.1% |
| Taxes | 450/3 | €6,425 | €7,781 | +€1,356 | +21.1% |
| Other amounts payable | 47/48 | €608,907 | €597,082 | -€11,826 | -1.9% |
| Accrued charges and deferred income | 492/3 | €58,833 | €59,681 | +€848 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,813 | €36,356 | +€2,543 | +7.5% |
| Other operating charges | 640/8 | €3,736 | €3,864 | +€128 | +3.4% |
| Non-recurring operating charges | 66A | - | €5,414 | +€5,414 | |
| Gross operating margin | 9900 | €88,295 | €80,064 | -€8,231 | -9.3% |
| Operating profit (loss) | 9901 | €50,746 | €34,430 | -€16,316 | -32.2% |
| Financial charges | 65/66B | €21,620 | €21,182 | -€438 | -2.0% |
| Recurring financial charges | 65 | €21,620 | €21,182 | -€438 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €29,126 | €13,247 | -€15,879 | -54.5% |
| Profit (loss) for the period | 9904 | €29,126 | €13,247 | -€15,879 | -54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,126 | €13,247 | -€15,879 | -54.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.