HANS CONSULTING: 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.
HANS CONSULTING
Largest movements
- Cash +€31,979
up €31,979 (+255%), from €12,529 to €44,508
mainly Net result for the year (+€81,285) and Depreciation (+€47,883)
- Tangible fixed assets -€29,680
down €29,680 (-1.9%), from €1.6m to €1.5m
of which Land and buildings: -€37,286
- Receivables within one year +€19,658
up €19,658 (+8,515%), from €231 to €19,888
of which Trade receivables: +€14,649
- Debts after one year -€82,192
down €82,192 (-10.4%), from €786,960 to €704,768
- Reserves +€81,285
up €81,285 (+12.2%), from €667,451 to €748,736
of which Distributable reserves: +€81,285
- Tax, wage and social debts +€20,559
up €20,559 (+127%), from €16,174 to €36,733
- Gross operating margin +€46,307
up €46,307 (+32.2%), from €143,887 to €190,194
- Taxes +€13,455
up €13,455 (+70.5%), from €19,084 to €32,539
- Depreciation +€3,281
up €3,281 (+7.4%), from €44,602 to €47,883
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 | €1,566,214 | €1,588,171 | +€21,957 | +1.4% |
| Fixed assets | 21/28 | €1,553,454 | €1,523,774 | -€29,680 | -1.9% |
| Tangible fixed assets | 22/27 | €1,553,454 | €1,523,774 | -€29,680 | -1.9% |
| Land and buildings | 22 | €1,450,233 | €1,412,947 | -€37,286 | -2.6% |
| Plant, machinery and equipment | 23 | €103,221 | €110,827 | +€7,606 | +7.4% |
| Current assets | 29/58 | €12,760 | €64,397 | +€51,637 | +405% |
| Amounts receivable within one year | 40/41 | €231 | €19,888 | +€19,658 | +8,515% |
| Trade receivables | 40 | - | €14,649 | +€14,649 | |
| Other amounts receivable | 41 | €231 | €5,239 | +€5,008 | +2,169% |
| Cash at bank and in hand | 54/58 | €12,529 | €44,508 | +€31,979 | +255% |
| Total equity and liabilities | 10/49 | €1,566,214 | €1,588,171 | +€21,957 | +1.4% |
| Equity | 10/15 | €673,651 | €754,936 | +€81,285 | +12.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €667,451 | €748,736 | +€81,285 | +12.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €665,451 | €746,736 | +€81,285 | +12.2% |
| Amounts payable | 17/49 | €892,563 | €833,235 | -€59,328 | -6.6% |
| Amounts payable after more than one year | 17 | €786,960 | €704,768 | -€82,192 | -10.4% |
| Financial debts | 170/4 | €786,960 | €704,768 | -€82,192 | -10.4% |
| Amounts payable within one year | 42/48 | €105,128 | €128,467 | +€23,339 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €87,682 | €86,409 | -€1,272 | -1.5% |
| Financial debts | 43 | - | €2,354 | +€2,354 | |
| Other loans | 439 | - | €2,354 | +€2,354 | |
| Trade debts | 44 | €1,273 | €2,971 | +€1,699 | +133% |
| Suppliers | 440/4 | €1,273 | €2,971 | +€1,699 | +133% |
| Taxes, remuneration and social security | 45 | €16,174 | €36,733 | +€20,559 | +127% |
| Taxes | 450/3 | €16,174 | €36,733 | +€20,559 | +127% |
| Accrued charges and deferred income | 492/3 | €475 | - | -€475 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,602 | €47,883 | +€3,281 | +7.4% |
| Other operating charges | 640/8 | €11,844 | €11,082 | -€762 | -6.4% |
| Gross operating margin | 9900 | €143,887 | €190,194 | +€46,307 | +32.2% |
| Operating profit (loss) | 9901 | €87,440 | €131,229 | +€43,788 | +50.1% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €19,012 | €17,405 | -€1,607 | -8.5% |
| Recurring financial charges | 65 | €19,012 | €17,405 | -€1,607 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €68,431 | €113,824 | +€45,392 | +66.3% |
| Income taxes | 67/77 | €19,084 | €32,539 | +€13,455 | +70.5% |
| Profit (loss) for the period | 9904 | €49,347 | €81,285 | +€31,938 | +64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,347 | €81,285 | +€31,938 | +64.7% |
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 19 October 2026 via checked.be.