HANS TRANS: 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 TRANS
Largest movements
- Tangible fixed assets -€4,000
down €4,000 (-11.1%), from €36,000 to €32,000
- Receivables within one year -€1,326
down €1,326 (-36.5%), from €3,634 to €2,308
- Cash -€1,080
down €1,080 (-98.5%), from €1,096 to €16
mainly Net result for the year (-€4,623) and Trade debts (-€936)
- Profit (loss) carried forward -€4,623
down €4,623 (-17.5%), from €26,433 to €21,810
- Trade debts -€936
down €936 (-32.9%), from €2,848 to €1,912
- Other debts -€846
down €846 (-32.7%), from €2,588 to €1,742
- Gross operating margin -€1,003
down €1,003, from €903 to -€100
- Other operating charges +€500
new in 2025: €500
- Financial charges -€70
down €70 (-75.2%), from €93 to €23
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 | €40,730 | €34,324 | -€6,406 | -15.7% |
| Fixed assets | 21/28 | €36,000 | €32,000 | -€4,000 | -11.1% |
| Tangible fixed assets | 22/27 | €36,000 | €32,000 | -€4,000 | -11.1% |
| Land and buildings | 22 | €36,000 | €32,000 | -€4,000 | -11.1% |
| Current assets | 29/58 | €4,730 | €2,324 | -€2,406 | -50.9% |
| Amounts receivable within one year | 40/41 | €3,634 | €2,308 | -€1,326 | -36.5% |
| Other amounts receivable | 41 | €3,634 | €2,308 | -€1,326 | -36.5% |
| Cash at bank and in hand | 54/58 | €1,096 | €16 | -€1,080 | -98.5% |
| Total equity and liabilities | 10/49 | €40,730 | €34,324 | -€6,406 | -15.7% |
| Equity | 10/15 | €35,293 | €30,670 | -€4,623 | -13.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,433 | €21,810 | -€4,623 | -17.5% |
| Amounts payable | 17/49 | €5,437 | €3,654 | -€1,783 | -32.8% |
| Amounts payable within one year | 42/48 | €5,437 | €3,654 | -€1,783 | -32.8% |
| Trade debts | 44 | €2,848 | €1,912 | -€936 | -32.9% |
| Suppliers | 440/4 | €2,848 | €1,912 | -€936 | -32.9% |
| Other amounts payable | 47/48 | €2,588 | €1,742 | -€846 | -32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | €4,000 | = | 0.0% |
| Other operating charges | 640/8 | - | €500 | +€500 | |
| Gross operating margin | 9900 | €903 | -€100 | -€1,003 | |
| Operating profit (loss) | 9901 | -€3,097 | -€4,600 | -€1,503 | -48.5% |
| Financial charges | 65/66B | €93 | €23 | -€70 | -75.2% |
| Recurring financial charges | 65 | €93 | €23 | -€70 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,190 | -€4,623 | -€1,433 | -44.9% |
| Profit (loss) for the period | 9904 | -€3,190 | -€4,623 | -€1,433 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,190 | -€4,623 | -€1,433 | -44.9% |
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 17 October 2026 via checked.be.