Hansauer: what changed
Two fiscal 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.
Hansauer
Largest movements
- Receivables within one year +€44,252
up €44,252 (+238.7%), from €18,540 to €62,792
of which Trade receivables: +€44,252
- Tangible fixed assets -€20,281
down €20,281 (-4.6%), from €443,454 to €423,173
- Other debts +€15,808
up €15,808 (+588.7%), from €2,685 to €18,493
- Trade debts +€13,446
up €13,446 (+132.7%), from €10,136 to €23,582
- Reserves -€10,656
down €10,656 (-2.9%), from €372,925 to €362,269
of which Tax-exempt reserves: -€10,656
- Profit (loss) carried forward +€5,160
up €5,160 (+9.2%), from €55,992 to €61,151
- Gross operating margin +€16,906
up €16,906 (+405.5%), from €4,169 to €21,074
- Depreciation +€2,856
up €2,856 (+15.8%), from €18,112 to €20,968
- Other operating charges -€1,048
down €1,048 (-31.3%), from €3,345 to €2,297
- Taxes +€711
up €711 (+36.3%), from €1,960 to €2,671
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 | €468,728 | €493,818 | +€25,090 | +5.4% |
| Fixed assets | 21/28 | €443,703 | €423,422 | -€20,281 | -4.6% |
| Tangible fixed assets | 22/27 | €443,454 | €423,173 | -€20,281 | -4.6% |
| Land and buildings | 22 | €379,588 | €369,825 | -€9,763 | -2.6% |
| Furniture and vehicles | 24 | €15,521 | €10,850 | -€4,671 | -30.1% |
| Other tangible fixed assets | 26 | €48,345 | €42,498 | -€5,848 | -12.1% |
| Financial fixed assets | 28 | €249 | €249 | = | 0.0% |
| Current assets | 29/58 | €25,025 | €70,397 | +€45,372 | +181.3% |
| Amounts receivable within one year | 40/41 | €18,540 | €62,792 | +€44,252 | +238.7% |
| Trade receivables | 40 | €17,807 | €62,059 | +€44,252 | +248.5% |
| Other amounts receivable | 41 | €733 | €733 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,387 | €7,518 | +€1,131 | +17.7% |
| Deferred charges and accrued income | 490/1 | €97 | €87 | -€11 | -11.1% |
| Total equity and liabilities | 10/49 | €468,728 | €493,818 | +€25,090 | +5.4% |
| Equity | 10/15 | €453,917 | €448,420 | -€5,497 | -1.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €372,925 | €362,269 | -€10,656 | -2.9% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €355,212 | €344,556 | -€10,656 | -3.0% |
| Distributable reserves | 133 | €15,213 | €15,213 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,992 | €61,151 | +€5,160 | +9.2% |
| Amounts payable | 17/49 | €14,811 | €45,398 | +€30,587 | +206.5% |
| Amounts payable within one year | 42/48 | €14,811 | €45,398 | +€30,587 | +206.5% |
| Trade debts | 44 | €10,136 | €23,582 | +€13,446 | +132.7% |
| Suppliers | 440/4 | €10,136 | €23,582 | +€13,446 | +132.7% |
| Taxes, remuneration and social security | 45 | €1,990 | €3,323 | +€1,333 | +67.0% |
| Taxes | 450/3 | €1,990 | €3,323 | +€1,333 | +67.0% |
| Other amounts payable | 47/48 | €2,685 | €18,493 | +€15,808 | +588.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,112 | €20,968 | +€2,856 | +15.8% |
| Other operating charges | 640/8 | €3,345 | €2,297 | -€1,048 | -31.3% |
| Gross operating margin | 9900 | €4,169 | €21,074 | +€16,906 | +405.5% |
| Operating profit (loss) | 9901 | -€17,288 | -€2,190 | +€15,097 | +87.3% |
| Financial income | 75/76B | €1 | €2 | +€1 | +44.0% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +44.0% |
| Financial charges | 65/66B | €529 | €637 | +€108 | +20.4% |
| Recurring financial charges | 65 | €529 | €637 | +€108 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,815 | -€2,825 | +€14,990 | +84.1% |
| Income taxes | 67/77 | €1,960 | €2,671 | +€711 | +36.3% |
| Profit (loss) for the period | 9904 | -€19,775 | -€5,497 | +€14,279 | +72.2% |
| Transfer from tax-exempt reserves | 789 | €21,000 | €10,656 | -€10,344 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,225 | €5,160 | +€3,935 | +321.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.