HANSIMMO: 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.
HANSIMMO
Largest movements
- Receivables within one year -€970,137
down €970,137 (-100.0%), from €970,478 to €340
- Financial fixed assets +€960,000
new in 2025: €960,000
- Deferred charges and accrued income +€33,666
up €33,666 (+48.3%), from €69,739 to €103,406
- Cash -€14,923
down €14,923 (-95.0%), from €15,708 to €785
mainly Investment in fixed assets (net) (-€960,000) and Deferred charges and accrued income (-€33,666)
- Profit (loss) carried forward +€18,455
up €18,455 (+10.1%), from €183,009 to €201,463
- Financial income -€36,073
down €36,073 (-51.7%), from €69,739 to €33,666
- Taxes -€9,427
down €9,427 (-58.4%), from €16,145 to €6,718
- Gross operating margin -€8,049
new in 2025: -€8,049
- Services and other goods -€7,621
no longer reported in 2025 (was €7,621)
- Goods and materials -€2,050
no longer reported in 2025 (was €2,050)
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 | €1,055,925 | €1,064,531 | +€8,606 | +0.8% |
| Fixed assets | 21/28 | - | €960,000 | +€960,000 | |
| Financial fixed assets | 28 | - | €960,000 | +€960,000 | |
| Current assets | 29/58 | €1,055,925 | €104,531 | -€951,394 | -90.1% |
| Amounts receivable within one year | 40/41 | €970,478 | €340 | -€970,137 | -100.0% |
| Other amounts receivable | 41 | €970,478 | €340 | -€970,137 | -100.0% |
| Cash at bank and in hand | 54/58 | €15,708 | €785 | -€14,923 | -95.0% |
| Deferred charges and accrued income | 490/1 | €69,739 | €103,406 | +€33,666 | +48.3% |
| Total equity and liabilities | 10/49 | €1,055,925 | €1,064,531 | +€8,606 | +0.8% |
| Equity | 10/15 | €1,037,208 | €1,055,662 | +€18,455 | +1.8% |
| Contributions | 10/11 | €743,681 | €743,681 | = | 0.0% |
| Capital | 10 | €743,681 | €743,681 | = | 0.0% |
| Issued capital | 100 | €743,681 | €743,681 | = | 0.0% |
| Reserves | 13 | €110,518 | €110,518 | = | 0.0% |
| Non-distributable reserves | 130/1 | €74,368 | €74,368 | = | 0.0% |
| Legal reserve | 130 | €74,368 | €74,368 | = | 0.0% |
| Distributable reserves | 133 | €36,150 | €36,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €183,009 | €201,463 | +€18,455 | +10.1% |
| Amounts payable | 17/49 | €18,717 | €8,869 | -€9,848 | -52.6% |
| Amounts payable within one year | 42/48 | €18,717 | €8,869 | -€9,848 | -52.6% |
| Trade debts | 44 | €2,322 | €1,968 | -€354 | -15.2% |
| Suppliers | 440/4 | €2,322 | €1,968 | -€354 | -15.2% |
| Taxes, remuneration and social security | 45 | €16,395 | €6,900 | -€9,495 | -57.9% |
| Taxes | 450/3 | €16,395 | €6,900 | -€9,495 | -57.9% |
| Operating charges | 60/66A | €10,855 | - | -€10,855 | |
| Goods for resale, raw materials and consumables | 60 | €2,050 | - | -€2,050 | |
| Purchases | 600/8 | €2,050 | - | -€2,050 | |
| Services and other goods | 61 | €7,621 | - | -€7,621 | |
| Other operating charges | 640/8 | €1,184 | €245 | -€939 | -79.3% |
| Gross operating margin | 9900 | - | -€8,049 | -€8,049 | |
| Operating profit (loss) | 9901 | -€10,855 | -€8,294 | +€2,561 | +23.6% |
| Financial income | 75/76B | €69,739 | €33,666 | -€36,073 | -51.7% |
| Recurring financial income | 75 | €69,739 | €33,666 | -€36,073 | -51.7% |
| Income from current assets | 751 | €69,739 | - | -€69,739 | |
| Financial charges | 65/66B | €214 | €200 | -€14 | -6.5% |
| Recurring financial charges | 65 | €214 | €200 | -€14 | -6.5% |
| Other financial charges | 652/9 | €214 | - | -€214 | |
| Profit (loss) for the period before taxes | 9903 | €58,670 | €25,172 | -€33,497 | -57.1% |
| Income taxes | 67/77 | €16,145 | €6,718 | -€9,427 | -58.4% |
| Taxes | 670/3 | €16,145 | - | -€16,145 | |
| Profit (loss) for the period | 9904 | €42,525 | €18,455 | -€24,070 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,525 | €18,455 | -€24,070 | -56.6% |
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.