HANSKIA: 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.
What changed
HANSKIA
NACE 01.130, Growing of vegetables, melons, roots and tubers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,110
2024 · €56,169-€54,060
Equity
€54,801
2024 · €52,691+€2,110
Cash
€24,183
2024 · €46,468-€22,285
Balance sheet total
€2.3m
2024 · €2.0m+€297,173
Largest movements
Assets
- Receivables within one year +€293,220
up €293,220 (+2,896%), from €10,126 to €303,346
of which Trade receivables: +€290,000
- Current investments +€26,145
up €26,145 (+141%), from €18,569 to €44,714
Equity and liabilities
- Debts after one year +€295,448
up €295,448 (+16.1%), from €1.8m to €2.1m
Income statement
- Staff costs +€6,773
new in 2025: €6,773
- Financial charges +€5,139
up €5,139 (+26.7%), from €19,247 to €24,387
- Gross operating margin -€2,281
down €2,281 (-2.9%), from €78,871 to €76,590
- Other operating charges +€856
up €856 (+45.9%), from €1,865 to €2,721
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.
Result 2024
€56,169
Gross operating margin
-€2,281
Staff costs
-€6,773
Depreciation
-€370
Other operating charges
-€856
Other operating items
-€38,376
Financial income
-€263
Financial charges
-€5,139
Taxes
-€2
Result 2025
€2,110
lowers the resultnot broken down further in the accounts
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.
From operations
-€289,266
Investment
-€28,467
Financing
+€295,448
Cash 2024
€46,468
From operations (derived)
-€289,266
Net result for the year
+€2,110
Depreciation
+€1,626
Receivables within one year
-€293,220
Deferred charges and accrued income
+€603
Trade debts
-€1,745
Tax, wage and social debts
+€2,554
Other debts
-€6,297
Accrued charges and deferred income
+€5,103
Investment (derived)
-€28,467
Investment in fixed assets (net)
-€2,322
Current investments
-€26,145
Financing
+€295,448
Debts after one year
+€295,448
Cash 2025
€24,183
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,973,889 | €2,271,061 | +€297,173 | +15.1% |
| Fixed assets | 21/28 | €1,897,881 | €1,898,577 | +€696 | 0.0% |
| Tangible fixed assets | 22/27 | €1,897,881 | €1,898,577 | +€696 | 0.0% |
| Land and buildings | 22 | €1,894,500 | €1,894,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,381 | €4,077 | +€696 | +20.6% |
| Current assets | 29/58 | €76,007 | €372,484 | +€296,477 | +390% |
| Amounts receivable within one year | 40/41 | €10,126 | €303,346 | +€293,220 | +2,896% |
| Trade receivables | 40 | €10,000 | €300,000 | +€290,000 | +2,900% |
| Other amounts receivable | 41 | €126 | €3,346 | +€3,220 | +2,550% |
| Current investments | 50/53 | €18,569 | €44,714 | +€26,145 | +141% |
| Cash at bank and in hand | 54/58 | €46,468 | €24,183 | -€22,285 | -48.0% |
| Deferred charges and accrued income | 490/1 | €844 | €242 | -€603 | -71.4% |
| Total equity and liabilities | 10/49 | €1,973,889 | €2,271,061 | +€297,173 | +15.1% |
| Equity | 10/15 | €52,691 | €54,801 | +€2,110 | +4.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €134,780 | €134,780 | = | 0.0% |
| Distributable reserves | 133 | €134,780 | €134,780 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,089 | -€89,979 | +€2,110 | +2.3% |
| Amounts payable | 17/49 | €1,921,198 | €2,216,261 | +€295,063 | +15.4% |
| Amounts payable after more than one year | 17 | €1,840,284 | €2,135,732 | +€295,448 | +16.1% |
| Other amounts payable | 178/9 | €1,840,284 | €2,135,732 | +€295,448 | +16.1% |
| Amounts payable within one year | 42/48 | €80,914 | €75,426 | -€5,488 | -6.8% |
| Trade debts | 44 | €3,217 | €1,472 | -€1,745 | -54.2% |
| Suppliers | 440/4 | €3,217 | €1,472 | -€1,745 | -54.2% |
| Taxes, remuneration and social security | 45 | €9,106 | €11,660 | +€2,554 | +28.0% |
| Taxes | 450/3 | €5,996 | €8,550 | +€2,554 | +42.6% |
| Remuneration and social security | 454/9 | €3,110 | €3,110 | = | 0.0% |
| Other amounts payable | 47/48 | €68,591 | €62,294 | -€6,297 | -9.2% |
| Accrued charges and deferred income | 492/3 | - | €5,103 | +€5,103 | |
| Remuneration, social security and pensions | 62 | - | €6,773 | +€6,773 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,256 | €1,626 | +€370 | +29.4% |
| Other operating charges | 640/8 | €1,865 | €2,721 | +€856 | +45.9% |
| Non-recurring operating charges | 66A | €753 | €39,129 | +€38,376 | +5,094% |
| Gross operating margin | 9900 | €78,871 | €76,590 | -€2,281 | -2.9% |
| Operating profit (loss) | 9901 | €74,996 | €26,341 | -€48,655 | -64.9% |
| Financial income | 75/76B | €421 | €158 | -€263 | -62.6% |
| Recurring financial income | 75 | €421 | €158 | -€263 | -62.6% |
| Financial charges | 65/66B | €19,247 | €24,387 | +€5,139 | +26.7% |
| Recurring financial charges | 65 | €19,247 | €24,387 | +€5,139 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | €56,169 | €2,112 | -€54,058 | -96.2% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | €56,169 | €2,110 | -€54,060 | -96.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,169 | €2,110 | -€54,060 | -96.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.