HANS SYMOENS: 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 SYMOENS
Largest movements
- Receivables within one year +€39,517
up €39,517 (+110%), from €35,925 to €75,442
of which Trade receivables: +€40,307
- Current investments +€18,440
up €18,440 (+30.4%), from €60,706 to €79,146
- Tangible fixed assets +€6,269
up €6,269 (+8.4%), from €74,933 to €81,202
of which Other tangible fixed assets: +€4,443
- Cash +€3,405
up €3,405 (+4.6%), from €74,016 to €77,421
mainly Net result for the year (+€83,176) and Other debts (+€42,224)
- Other debts +€42,224
up €42,224 (+73.4%), from €57,558 to €99,782
- Profit (loss) carried forward +€33,176
up €33,176 (+20.3%), from €163,486 to €196,661
- Tax, wage and social debts -€9,109
down €9,109 (-60.0%), from €15,180 to €6,071
- Gross operating margin +€59,939
up €59,939 (+131%), from €45,679 to €105,618
- Taxes +€12,487
up €12,487 (+137%), from €9,097 to €21,584
- Financial income +€2,537
up €2,537 (+228%), from €1,115 to €3,652
- Financial charges +€1,514
up €1,514 (+220%), from €689 to €2,203
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 | €261,234 | €329,660 | +€68,426 | +26.2% |
| Fixed assets | 21/28 | €84,933 | €91,202 | +€6,269 | +7.4% |
| Tangible fixed assets | 22/27 | €74,933 | €81,202 | +€6,269 | +8.4% |
| Land and buildings | 22 | €13,654 | €12,895 | -€759 | -5.6% |
| Plant, machinery and equipment | 23 | - | €2,985 | +€2,985 | |
| Furniture and vehicles | 24 | €1,247 | €847 | -€400 | -32.1% |
| Other tangible fixed assets | 26 | €60,032 | €64,475 | +€4,443 | +7.4% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €176,301 | €238,458 | +€62,157 | +35.3% |
| Amounts receivable within one year | 40/41 | €35,925 | €75,442 | +€39,517 | +110% |
| Trade receivables | 40 | €35,022 | €75,328 | +€40,307 | +115% |
| Other amounts receivable | 41 | €904 | €114 | -€789 | -87.4% |
| Current investments | 50/53 | €60,706 | €79,146 | +€18,440 | +30.4% |
| Cash at bank and in hand | 54/58 | €74,016 | €77,421 | +€3,405 | +4.6% |
| Deferred charges and accrued income | 490/1 | €5,654 | €6,449 | +€795 | +14.1% |
| Total equity and liabilities | 10/49 | €261,234 | €329,660 | +€68,426 | +26.2% |
| Equity | 10/15 | €183,946 | €217,121 | +€33,176 | +18.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,486 | €196,661 | +€33,176 | +20.3% |
| Amounts payable | 17/49 | €77,288 | €112,539 | +€35,250 | +45.6% |
| Amounts payable within one year | 42/48 | €76,790 | €110,468 | +€33,678 | +43.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,052 | €4,615 | +€562 | +13.9% |
| Suppliers | 440/4 | €4,052 | €4,615 | +€562 | +13.9% |
| Taxes, remuneration and social security | 45 | €15,180 | €6,071 | -€9,109 | -60.0% |
| Taxes | 450/3 | €15,180 | €6,071 | -€9,109 | -60.0% |
| Other amounts payable | 47/48 | €57,558 | €99,782 | +€42,224 | +73.4% |
| Accrued charges and deferred income | 492/3 | €498 | €2,071 | +€1,573 | +315% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,411 | €1,624 | +€213 | +15.1% |
| Other operating charges | 640/8 | €620 | €683 | +€63 | +10.1% |
| Gross operating margin | 9900 | €45,679 | €105,618 | +€59,939 | +131% |
| Operating profit (loss) | 9901 | €43,647 | €103,311 | +€59,663 | +137% |
| Financial income | 75/76B | €1,115 | €3,652 | +€2,537 | +228% |
| Recurring financial income | 75 | €1,115 | €3,652 | +€2,537 | +228% |
| Financial charges | 65/66B | €689 | €2,203 | +€1,514 | +220% |
| Recurring financial charges | 65 | €689 | €2,203 | +€1,514 | +220% |
| Profit (loss) for the period before taxes | 9903 | €44,074 | €104,759 | +€60,686 | +138% |
| Income taxes | 67/77 | €9,097 | €21,584 | +€12,487 | +137% |
| Profit (loss) for the period | 9904 | €34,977 | €83,176 | +€48,198 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €34,977 | €83,176 | +€48,198 | +138% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.