HANS VAN SNICK: 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 VAN SNICK
Largest movements
- Receivables within one year -€18,800
down €18,800 (-68.9%), from €27,302 to €8,502
of which Other amounts receivable: -€23,427
- Tangible fixed assets -€11,073
down €11,073 (-4.7%), from €235,091 to €224,019
of which Furniture and vehicles: -€8,818
- Debts after one year -€22,071
down €22,071 (-19.5%), from €113,397 to €91,326
- Reserves +€8,305
up €8,305 (+22.9%), from €36,190 to €44,495
of which Distributable reserves: +€8,305
- Tax, wage and social debts -€7,465
down €7,465 (-45.7%), from €16,350 to €8,885
of which Taxes: -€5,847
- Trade debts -€4,079
down €4,079 (-68.8%), from €5,927 to €1,848
- Other debts -€3,551
down €3,551 (-16.8%), from €21,087 to €17,536
- Depreciation +€6,277
up €6,277 (+22.7%), from €27,663 to €33,940
- Taxes -€2,637
down €2,637 (-45.2%), from €5,840 to €3,203
- Staff costs -€1,420
down €1,420 (-2.7%), from €52,196 to €50,776
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 | €275,340 | €245,342 | -€29,998 | -10.9% |
| Fixed assets | 21/28 | €235,091 | €224,019 | -€11,073 | -4.7% |
| Tangible fixed assets | 22/27 | €235,091 | €224,019 | -€11,073 | -4.7% |
| Land and buildings | 22 | €115,946 | €119,378 | +€3,431 | +3.0% |
| Plant, machinery and equipment | 23 | - | €1,250 | +€1,250 | |
| Furniture and vehicles | 24 | €37,690 | €28,872 | -€8,818 | -23.4% |
| Leasing and similar rights | 25 | €81,455 | €74,519 | -€6,937 | -8.5% |
| Current assets | 29/58 | €40,249 | €21,323 | -€18,926 | -47.0% |
| Amounts receivable within one year | 40/41 | €27,302 | €8,502 | -€18,800 | -68.9% |
| Trade receivables | 40 | €2,302 | €6,929 | +€4,627 | +201% |
| Other amounts receivable | 41 | €25,000 | €1,573 | -€23,427 | -93.7% |
| Cash at bank and in hand | 54/58 | €12,508 | €11,988 | -€520 | -4.2% |
| Deferred charges and accrued income | 490/1 | €439 | €833 | +€394 | +89.9% |
| Total equity and liabilities | 10/49 | €275,340 | €245,342 | -€29,998 | -10.9% |
| Equity | 10/15 | €67,882 | €76,188 | +€8,306 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,190 | €44,495 | +€8,305 | +22.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,330 | €42,635 | +€8,305 | +24.2% |
| Profit (loss) carried forward | 14 | €13,092 | €13,093 | +€1 | 0.0% |
| Amounts payable | 17/49 | €207,458 | €169,154 | -€38,304 | -18.5% |
| Amounts payable after more than one year | 17 | €113,397 | €91,326 | -€22,071 | -19.5% |
| Financial debts | 170/4 | €113,397 | €91,326 | -€22,071 | -19.5% |
| Amounts payable within one year | 42/48 | €85,587 | €69,257 | -€16,330 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €42,223 | €40,988 | -€1,236 | -2.9% |
| Trade debts | 44 | €5,927 | €1,848 | -€4,079 | -68.8% |
| Suppliers | 440/4 | €5,927 | €1,848 | -€4,079 | -68.8% |
| Taxes, remuneration and social security | 45 | €16,350 | €8,885 | -€7,465 | -45.7% |
| Taxes | 450/3 | €5,847 | - | -€5,847 | |
| Remuneration and social security | 454/9 | €10,503 | €8,885 | -€1,618 | -15.4% |
| Other amounts payable | 47/48 | €21,087 | €17,536 | -€3,551 | -16.8% |
| Accrued charges and deferred income | 492/3 | €8,474 | €8,571 | +€97 | +1.1% |
| Remuneration, social security and pensions | 62 | €52,196 | €50,776 | -€1,420 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,663 | €33,940 | +€6,277 | +22.7% |
| Other operating charges | 640/8 | €3,511 | €4,203 | +€692 | +19.7% |
| Gross operating margin | 9900 | €104,045 | €104,428 | +€383 | +0.4% |
| Operating profit (loss) | 9901 | €20,675 | €15,508 | -€5,167 | -25.0% |
| Financial income | 75/76B | €0 | €70 | +€70 | +350,950% |
| Recurring financial income | 75 | €0 | €70 | +€70 | +350,950% |
| Financial charges | 65/66B | €4,642 | €4,069 | -€572 | -12.3% |
| Recurring financial charges | 65 | €4,642 | €4,069 | -€572 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €16,034 | €11,509 | -€4,525 | -28.2% |
| Income taxes | 67/77 | €5,840 | €3,203 | -€2,637 | -45.2% |
| Profit (loss) for the period | 9904 | €10,193 | €8,306 | -€1,888 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,193 | €8,306 | -€1,888 | -18.5% |
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 23 October 2026 via checked.be.