Hansimo: 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.
Hansimo
Largest movements
- Cash +€101,052
up €101,052 (+361%), from €28,029 to €129,080
mainly Net result for the year (+€68,463) and Deferred charges and accrued income (+€20,163)
- Deferred charges and accrued income -€20,163
down €20,163 (-41.9%), from €48,175 to €28,011
- Receivables within one year -€15,000
no longer reported in 2025 (was €15,000)
- Tangible fixed assets -€6,561
down €6,561 (-1.8%), from €372,548 to €365,987
- Reserves +€68,463
up €68,463 (+32.6%), from €209,934 to €278,397
- Debts after one year -€20,232
down €20,232 (-9.0%), from €225,056 to €204,824
- Tax, wage and social debts +€8,554
up €8,554 (+85.5%), from €10,002 to €18,556
- Other operating charges -€46,530
no longer reported in 2025 (was €46,530)
- Depreciation -€14,533
down €14,533 (-68.9%), from €21,094 to €6,561
- Taxes +€13,036
up €13,036 (+99.9%), from €13,052 to €26,088
- Gross operating margin -€6,018
down €6,018 (-5.2%), from €115,025 to €109,007
- Financial charges +€5,526
up €5,526 (+233%), from €2,369 to €7,895
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 | €463,751 | €523,079 | +€59,327 | +12.8% |
| Fixed assets | 21/28 | €372,548 | €365,987 | -€6,561 | -1.8% |
| Tangible fixed assets | 22/27 | €372,548 | €365,987 | -€6,561 | -1.8% |
| Land and buildings | 22 | €372,548 | €365,987 | -€6,561 | -1.8% |
| Current assets | 29/58 | €91,203 | €157,092 | +€65,888 | +72.2% |
| Amounts receivable within one year | 40/41 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 41 | €15,000 | - | -€15,000 | |
| Cash at bank and in hand | 54/58 | €28,029 | €129,080 | +€101,052 | +361% |
| Deferred charges and accrued income | 490/1 | €48,175 | €28,011 | -€20,163 | -41.9% |
| Total equity and liabilities | 10/49 | €463,751 | €523,079 | +€59,327 | +12.8% |
| Equity | 10/15 | €209,934 | €278,397 | +€68,463 | +32.6% |
| Reserves | 13 | €209,934 | €278,397 | +€68,463 | +32.6% |
| Distributable reserves | 133 | €209,934 | €278,397 | +€68,463 | +32.6% |
| Amounts payable | 17/49 | €253,817 | €244,681 | -€9,136 | -3.6% |
| Amounts payable after more than one year | 17 | €225,056 | €204,824 | -€20,232 | -9.0% |
| Financial debts | 170/4 | €225,056 | €204,824 | -€20,232 | -9.0% |
| Amounts payable within one year | 42/48 | €28,761 | €39,857 | +€11,096 | +38.6% |
| Current portion of amounts payable after more than one year | 42 | €17,944 | €20,232 | +€2,288 | +12.8% |
| Trade debts | 44 | €815 | €813 | -€2 | -0.3% |
| Suppliers | 440/4 | €815 | €813 | -€2 | -0.3% |
| Taxes, remuneration and social security | 45 | €10,002 | €18,556 | +€8,554 | +85.5% |
| Taxes | 450/3 | €10,002 | €18,556 | +€8,554 | +85.5% |
| Other amounts payable | 47/48 | - | €256 | +€256 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,094 | €6,561 | -€14,533 | -68.9% |
| Other operating charges | 640/8 | €46,530 | - | -€46,530 | |
| Gross operating margin | 9900 | €115,025 | €109,007 | -€6,018 | -5.2% |
| Operating profit (loss) | 9901 | €47,401 | €102,446 | +€55,044 | +116% |
| Financial income | 75/76B | €1,744 | - | -€1,744 | |
| Recurring financial income | 75 | €1,744 | - | -€1,744 | |
| Financial charges | 65/66B | €2,369 | €7,895 | +€5,526 | +233% |
| Recurring financial charges | 65 | €2,369 | €7,895 | +€5,526 | +233% |
| Profit (loss) for the period before taxes | 9903 | €46,777 | €94,551 | +€47,774 | +102% |
| Income taxes | 67/77 | €13,052 | €26,088 | +€13,036 | +99.9% |
| Profit (loss) for the period | 9904 | €33,725 | €68,463 | +€34,738 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €33,725 | €68,463 | +€34,738 | +103% |
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 18 October 2026 via checked.be.