HANSA OPTICAL: 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.
HANSA OPTICAL
Largest movements
- Tangible fixed assets -€18,841
down €18,841 (-12.4%), from €151,919 to €133,079
of which Furniture and vehicles: -€11,763
- Stocks and contracts -€13,711
down €13,711 (-8.2%), from €168,181 to €154,471
- Deferred charges and accrued income -€9,364
down €9,364 (-93.5%), from €10,014 to €650
- Cash +€6,104
up €6,104 (+790%), from €773 to €6,878
mainly Depreciation (+€22,844) and Stocks and contracts (+€13,711)
- Reserves -€21,255
down €21,255 (-13.5%), from €157,100 to €135,845
- Trade debts -€14,660
down €14,660 (-18.9%), from €77,634 to €62,974
- Other debts +€8,881
up €8,881 (+31.8%), from €27,965 to €36,846
- Current portion of long-term debt -€8,033
down €8,033 (-53.3%), from €15,073 to €7,040
- Debts after one year -€7,040
down €7,040 (-100%), from €7,040 to €0
- Gross operating margin -€13,240
down €13,240 (-49.6%), from €26,670 to €13,430
- Write-downs -€10,606
down €10,606 (-100%), from €10,606 to €0
- Depreciation +€2,083
up €2,083 (+10.0%), from €20,761 to €22,844
- Financial charges -€1,148
down €1,148 (-16.5%), from €6,939 to €5,791
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 | €439,325 | €397,116 | -€42,210 | -9.6% |
| Fixed assets | 21/28 | €167,853 | €145,009 | -€22,844 | -13.6% |
| Intangible fixed assets | 21 | €14,254 | €10,251 | -€4,003 | -28.1% |
| Tangible fixed assets | 22/27 | €151,919 | €133,079 | -€18,841 | -12.4% |
| Land and buildings | 22 | €136,192 | €129,115 | -€7,078 | -5.2% |
| Furniture and vehicles | 24 | €15,727 | €3,964 | -€11,763 | -74.8% |
| Financial fixed assets | 28 | €1,680 | €1,680 | = | 0.0% |
| Current assets | 29/58 | €271,472 | €252,106 | -€19,366 | -7.1% |
| Stocks and contracts in progress | 3 | €168,181 | €154,471 | -€13,711 | -8.2% |
| Stocks | 30/36 | €168,181 | €154,471 | -€13,711 | -8.2% |
| Amounts receivable within one year | 40/41 | €92,503 | €90,108 | -€2,395 | -2.6% |
| Trade receivables | 40 | €92,489 | €87,859 | -€4,630 | -5.0% |
| Other amounts receivable | 41 | €14 | €2,250 | +€2,235 | +15,523% |
| Cash at bank and in hand | 54/58 | €773 | €6,878 | +€6,104 | +790% |
| Deferred charges and accrued income | 490/1 | €10,014 | €650 | -€9,364 | -93.5% |
| Total equity and liabilities | 10/49 | €439,325 | €397,116 | -€42,210 | -9.6% |
| Equity | 10/15 | €252,100 | €230,845 | -€21,255 | -8.4% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Reserves | 13 | €157,100 | €135,845 | -€21,255 | -13.5% |
| Distributable reserves | 133 | €157,100 | €135,845 | -€21,255 | -13.5% |
| Amounts payable | 17/49 | €187,225 | €166,271 | -€20,955 | -11.2% |
| Amounts payable after more than one year | 17 | €7,040 | €0 | -€7,040 | -100% |
| Financial debts | 170/4 | €7,040 | €0 | -€7,040 | -100% |
| Amounts payable within one year | 42/48 | €178,266 | €163,976 | -€14,290 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €15,073 | €7,040 | -€8,033 | -53.3% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €77,634 | €62,974 | -€14,660 | -18.9% |
| Suppliers | 440/4 | €77,634 | €62,974 | -€14,660 | -18.9% |
| Taxes, remuneration and social security | 45 | €7,594 | €7,117 | -€477 | -6.3% |
| Taxes | 450/3 | €7,594 | €7,117 | -€477 | -6.3% |
| Other amounts payable | 47/48 | €27,965 | €36,846 | +€8,881 | +31.8% |
| Accrued charges and deferred income | 492/3 | €1,919 | €2,294 | +€375 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,761 | €22,844 | +€2,083 | +10.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,606 | €0 | -€10,606 | -100% |
| Other operating charges | 640/8 | €5,651 | €5,576 | -€74 | -1.3% |
| Gross operating margin | 9900 | €26,670 | €13,430 | -€13,240 | -49.6% |
| Operating profit (loss) | 9901 | -€10,348 | -€14,990 | -€4,642 | -44.9% |
| Financial income | 75/76B | €18 | €4 | -€14 | -76.3% |
| Recurring financial income | 75 | €18 | €4 | -€14 | -76.3% |
| Financial charges | 65/66B | €6,939 | €5,791 | -€1,148 | -16.5% |
| Recurring financial charges | 65 | €6,939 | €5,791 | -€1,148 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,269 | -€20,777 | -€3,508 | -20.3% |
| Income taxes | 67/77 | €486 | €478 | -€8 | -1.6% |
| Profit (loss) for the period | 9904 | -€17,755 | -€21,255 | -€3,500 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,755 | -€21,255 | -€3,500 | -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 16 October 2026 via checked.be.