Hans & Kane: 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 & Kane
Largest movements
- Receivables within one year +€32,545
up €32,545 (+60.7%), from €53,624 to €86,169
of which Other amounts receivable: +€26,557
- Other debts +€43,764
up €43,764 (+144.8%), from €30,230 to €73,994
- Profit (loss) carried forward -€8,780
new in 2025: -€8,780
- Tax, wage and social debts -€7,969
down €7,969 (-57.1%), from €13,967 to €5,997
- Trade debts +€4,744
up €4,744 (+157.7%), from €3,009 to €7,753
- Gross operating margin -€13,534
down €13,534, from €2,340 to -€11,194
- Purchases and services +€9,541
new in 2025: €9,541
- Financial charges -€5,350
down €5,350 (-95.4%), from €5,607 to €257
of which Non-recurring financial charges: -€5,000
- Other operating charges -€2,073
down €2,073 (-81.7%), from €2,537 to €464
- Financial income +€1,812
up €1,812 (+84.1%), from €2,155 to €3,967
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 | €55,951 | €87,709 | +€31,759 | +56.8% |
| Fixed assets | 21/28 | €2,288 | €1,456 | -€832 | -36.4% |
| Tangible fixed assets | 22/27 | €2,288 | €1,456 | -€832 | -36.4% |
| Furniture and vehicles | 24 | €2,288 | €1,456 | -€832 | -36.4% |
| Current assets | 29/58 | €53,662 | €86,253 | +€32,591 | +60.7% |
| Amounts receivable within one year | 40/41 | €53,624 | €86,169 | +€32,545 | +60.7% |
| Trade receivables | 40 | €5,000 | €10,988 | +€5,988 | +119.8% |
| Other amounts receivable | 41 | €48,624 | €75,181 | +€26,557 | +54.6% |
| Cash at bank and in hand | 54/58 | €38 | €84 | +€46 | +119.6% |
| Total equity and liabilities | 10/49 | €55,951 | €87,709 | +€31,759 | +56.8% |
| Equity | 10/15 | €8,745 | -€35 | -€8,780 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,745 | €5,745 | = | 0.0% |
| Distributable reserves | 133 | €5,745 | €5,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,780 | -€8,780 | |
| Amounts payable | 17/49 | €47,206 | €87,745 | +€40,539 | +85.9% |
| Amounts payable within one year | 42/48 | €47,206 | €87,745 | +€40,539 | +85.9% |
| Trade debts | 44 | €3,009 | €7,753 | +€4,744 | +157.7% |
| Suppliers | 440/4 | €3,009 | €7,753 | +€4,744 | +157.7% |
| Taxes, remuneration and social security | 45 | €13,967 | €5,997 | -€7,969 | -57.1% |
| Taxes | 450/3 | €13,967 | €5,997 | -€7,969 | -57.1% |
| Other amounts payable | 47/48 | €30,230 | €73,994 | +€43,764 | +144.8% |
| Turnover | 70 | - | €1,653 | +€1,653 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €9,541 | +€9,541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212 | €832 | +€620 | +293.0% |
| Other operating charges | 640/8 | €2,537 | €464 | -€2,073 | -81.7% |
| Gross operating margin | 9900 | €2,340 | -€11,194 | -€13,534 | |
| Operating profit (loss) | 9901 | -€409 | -€12,490 | -€12,081 | -2955.4% |
| Financial income | 75/76B | €2,155 | €3,967 | +€1,812 | +84.1% |
| Recurring financial income | 75 | €2,155 | €3,967 | +€1,812 | +84.1% |
| Financial charges | 65/66B | €5,607 | €257 | -€5,350 | -95.4% |
| Recurring financial charges | 65 | €607 | €257 | -€350 | -57.6% |
| Non-recurring financial charges | 66B | €5,000 | - | -€5,000 | |
| Profit (loss) for the period before taxes | 9903 | -€3,861 | -€8,780 | -€4,919 | -127.4% |
| Income taxes | 67/77 | €527 | - | -€527 | |
| Profit (loss) for the period | 9904 | -€4,387 | -€8,780 | -€4,393 | -100.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,387 | -€8,780 | -€4,393 | -100.1% |
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 9 October 2026 via checked.be.