HANS CRIJNS: 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 CRIJNS
Largest movements
- Current investments -€300,000
down €300,000 (-100%), from €300,000 to €0
- Cash +€132,961
up €132,961 (+129%), from €103,099 to €236,060
mainly Current investments (+€300,000) and Net result for the year (+€27,193)
- Receivables within one year -€12,703
down €12,703 (-44.2%), from €28,736 to €16,032
of which Other amounts receivable: -€8,808
- Reserves -€130,702
down €130,702 (-38.3%), from €340,879 to €210,177
- Debts after one year -€64,500
down €64,500 (-100%), from €64,500 to €0
- Other debts +€14,944
up €14,944, from €0 to €14,944
- Financial income -€8,019
down €8,019 (-63.1%), from €12,715 to €4,695
- Taxes -€2,861
down €2,861 (-18.3%), from €15,659 to €12,799
- Gross operating margin -€1,961
down €1,961 (-4.3%), from €45,832 to €43,871
- Financial charges -€506
down €506 (-11.1%), from €4,559 to €4,053
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 | €444,740 | €261,714 | -€183,026 | -41.2% |
| Fixed assets | 21/28 | €10,539 | €9,622 | -€918 | -8.7% |
| Tangible fixed assets | 22/27 | €9,139 | €8,222 | -€918 | -10.0% |
| Furniture and vehicles | 24 | €234 | €0 | -€234 | -100% |
| Other tangible fixed assets | 26 | €8,905 | €8,222 | -€683 | -7.7% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €434,201 | €252,092 | -€182,109 | -41.9% |
| Amounts receivable within one year | 40/41 | €28,736 | €16,032 | -€12,703 | -44.2% |
| Trade receivables | 40 | €19,928 | €16,032 | -€3,895 | -19.5% |
| Other amounts receivable | 41 | €8,808 | €0 | -€8,808 | -100% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100% |
| Cash at bank and in hand | 54/58 | €103,099 | €236,060 | +€132,961 | +129% |
| Deferred charges and accrued income | 490/1 | €2,366 | €0 | -€2,366 | -100% |
| Total equity and liabilities | 10/49 | €444,740 | €261,714 | -€183,026 | -41.2% |
| Equity | 10/15 | €353,279 | €222,577 | -€130,702 | -37.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €340,879 | €210,177 | -€130,702 | -38.3% |
| Distributable reserves | 133 | €340,879 | €210,177 | -€130,702 | -38.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €91,462 | €39,137 | -€52,325 | -57.2% |
| Amounts payable after more than one year | 17 | €64,500 | €0 | -€64,500 | -100% |
| Financial debts | 170/4 | €64,500 | €0 | -€64,500 | -100% |
| Amounts payable within one year | 42/48 | €22,059 | €37,041 | +€14,981 | +67.9% |
| Trade debts | 44 | €2,904 | €177 | -€2,726 | -93.9% |
| Suppliers | 440/4 | €2,904 | €177 | -€2,726 | -93.9% |
| Taxes, remuneration and social security | 45 | €19,156 | €21,919 | +€2,764 | +14.4% |
| Taxes | 450/3 | €19,156 | €21,919 | +€2,764 | +14.4% |
| Other amounts payable | 47/48 | €0 | €14,944 | +€14,944 | |
| Accrued charges and deferred income | 492/3 | €4,902 | €2,096 | -€2,806 | -57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,640 | €2,394 | -€246 | -9.3% |
| Other operating charges | 640/8 | €1,838 | €2,127 | +€289 | +15.7% |
| Gross operating margin | 9900 | €45,832 | €43,871 | -€1,961 | -4.3% |
| Operating profit (loss) | 9901 | €41,353 | €39,350 | -€2,003 | -4.8% |
| Financial income | 75/76B | €12,715 | €4,695 | -€8,019 | -63.1% |
| Recurring financial income | 75 | €12,715 | €4,695 | -€8,019 | -63.1% |
| Financial charges | 65/66B | €4,559 | €4,053 | -€506 | -11.1% |
| Recurring financial charges | 65 | €4,559 | €4,053 | -€506 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €49,509 | €39,992 | -€9,517 | -19.2% |
| Income taxes | 67/77 | €15,659 | €12,799 | -€2,861 | -18.3% |
| Profit (loss) for the period | 9904 | €33,850 | €27,193 | -€6,656 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,850 | €27,193 | -€6,656 | -19.7% |
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 31 October 2026 via checked.be.