HANSEN JOS & DAVID: what changed
What changed
HANSEN JOS & DAVID
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
filed annual accounts (NBB)
Net result for the year
-€251
2024 · -€985+€733
Equity
€101,075
2024 · €101,327-€251
Cash
€51,441
2024 · €70,733-€19,292
Balance sheet total
€182,426
2024 · €180,019+€2,408
Largest movements
Assets
- Cash -€19,292
down €19,292 (-27.3%), from €70,733 to €51,441
mainly Investment in fixed assets (net) (-€36,492) and Tax, wage and social debts (-€4,358)
- Tangible fixed assets +€15,146
up €15,146 (+27.9%), from €54,239 to €69,386
of which Furniture and vehicles: +€24,329
- Deferred charges and accrued income +€2,880
up €2,880 (+50.9%), from €5,657 to €8,537
- Stocks and contracts +€2,101
up €2,101 (+5.4%), from €38,887 to €40,988
Equity and liabilities
- Current portion of long-term debt +€10,288
up €10,288 (+233%), from €4,412 to €14,700
- Tax, wage and social debts -€4,358
down €4,358 (-28.3%), from €15,403 to €11,045
of which Taxes: -€2,628
- Other debts -€2,426
down €2,426 (-7.4%), from €32,648 to €30,221
Income statement
- Staff costs -€8,387
down €8,387 (-10.2%), from €82,164 to €73,777
- Depreciation +€4,532
up €4,532 (+27.0%), from €16,814 to €21,346
- Other operating charges +€1,159
up €1,159 (+107%), from €1,082 to €2,241
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€985
Gross operating margin
+€72
Staff costs
+€8,387
Depreciation
-€4,532
Other operating charges
-€1,159
Other operating items
-€1,131
Financial income
-€37
Financial charges
-€364
Taxes
-€504
Result 2025
-€251
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€7,446
Investment
-€36,492
Financing
+€9,755
Cash 2024
€70,733
From operations (derived)
+€7,446
Net result for the year
-€251
Depreciation
+€21,346
Stocks and contracts
-€2,101
Receivables within one year
-€1,572
Deferred charges and accrued income
-€2,880
Trade debts
+€276
Tax, wage and social debts
-€4,358
Other debts
-€2,426
Accrued charges and deferred income
-€586
Investment (derived)
-€36,492
Investment in fixed assets (net)
-€36,492
Financing
+€9,755
Debts after one year
-€534
Current portion of long-term debt
+€10,288
Cash 2025
€51,441
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,019 | €182,426 | +€2,408 | +1.3% |
| Fixed assets | 21/28 | €56,099 | €71,246 | +€15,146 | +27.0% |
| Tangible fixed assets | 22/27 | €54,239 | €69,386 | +€15,146 | +27.9% |
| Land and buildings | 22 | - | €1,759 | +€1,759 | |
| Plant, machinery and equipment | 23 | €8,739 | €6,655 | -€2,084 | -23.8% |
| Furniture and vehicles | 24 | €15,070 | €39,398 | +€24,329 | +161% |
| Leasing and similar rights | 25 | €30,430 | €21,573 | -€8,857 | -29.1% |
| Financial fixed assets | 28 | €1,860 | €1,860 | = | 0.0% |
| Current assets | 29/58 | €123,919 | €111,181 | -€12,739 | -10.3% |
| Stocks and contracts in progress | 3 | €38,887 | €40,988 | +€2,101 | +5.4% |
| Stocks | 30/36 | €38,887 | €40,988 | +€2,101 | +5.4% |
| Amounts receivable within one year | 40/41 | €8,643 | €10,214 | +€1,572 | +18.2% |
| Trade receivables | 40 | €174 | €476 | +€302 | +173% |
| Other amounts receivable | 41 | €8,469 | €9,738 | +€1,270 | +15.0% |
| Cash at bank and in hand | 54/58 | €70,733 | €51,441 | -€19,292 | -27.3% |
| Deferred charges and accrued income | 490/1 | €5,657 | €8,537 | +€2,880 | +50.9% |
| Total equity and liabilities | 10/49 | €180,019 | €182,426 | +€2,408 | +1.3% |
| Equity | 10/15 | €101,327 | €101,075 | -€251 | -0.2% |
| Contributions | 10/11 | €28,500 | €28,500 | = | 0.0% |
| Reserves | 13 | €73,811 | €73,811 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €73,811 | €73,811 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€985 | -€1,236 | -€251 | -25.5% |
| Amounts payable | 17/49 | €78,692 | €81,351 | +€2,659 | +3.4% |
| Amounts payable after more than one year | 17 | €18,432 | €17,899 | -€534 | -2.9% |
| Financial debts | 170/4 | €18,432 | €17,899 | -€534 | -2.9% |
| Amounts payable within one year | 42/48 | €58,673 | €62,452 | +€3,779 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €4,412 | €14,700 | +€10,288 | +233% |
| Trade debts | 44 | €6,210 | €6,486 | +€276 | +4.4% |
| Suppliers | 440/4 | €6,210 | €6,486 | +€276 | +4.4% |
| Taxes, remuneration and social security | 45 | €15,403 | €11,045 | -€4,358 | -28.3% |
| Taxes | 450/3 | €7,749 | €5,121 | -€2,628 | -33.9% |
| Remuneration and social security | 454/9 | €7,654 | €5,924 | -€1,730 | -22.6% |
| Other amounts payable | 47/48 | €32,648 | €30,221 | -€2,426 | -7.4% |
| Accrued charges and deferred income | 492/3 | €1,586 | €1,000 | -€586 | -37.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €82,164 | €73,777 | -€8,387 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,814 | €21,346 | +€4,532 | +27.0% |
| Other operating charges | 640/8 | €1,082 | €2,241 | +€1,159 | +107% |
| Non-recurring operating charges | 66A | €0 | €1,131 | +€1,131 | |
| Gross operating margin | 9900 | €101,088 | €101,160 | +€72 | +0.1% |
| Operating profit (loss) | 9901 | €1,027 | €2,666 | +€1,639 | +160% |
| Financial income | 75/76B | €84 | €47 | -€37 | -44.0% |
| Recurring financial income | 75 | €84 | €47 | -€37 | -44.0% |
| Financial charges | 65/66B | €2,071 | €2,435 | +€364 | +17.6% |
| Recurring financial charges | 65 | €2,071 | €2,435 | +€364 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | -€960 | €278 | +€1,238 | |
| Income taxes | 67/77 | €25 | €529 | +€504 | +2,047% |
| Profit (loss) for the period | 9904 | -€985 | -€251 | +€733 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€985 | -€251 | +€733 | +74.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.