HANSOM: 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.
HANSOM
Largest movements
- Cash -€51,292
down €51,292 (-99.6%), from €51,491 to €199
mainly Current investments (-€40,000) and Other debts (-€12,919)
- Current investments +€40,000
new in 2024: €40,000
- Receivables within one year +€10,901
up €10,901 (+150.8%), from €7,229 to €18,129
of which Trade receivables: +€9,530
- Tangible fixed assets -€7,053
down €7,053 (-31.5%), from €22,380 to €15,327
of which Furniture and vehicles: -€5,951
- Other debts -€12,919
down €12,919 (-39.4%), from €32,793 to €19,873
- Short-term financial debts +€2,249
new in 2024: €2,249
- Profit (loss) carried forward +€1,517
up €1,517 (+14.8%), from -€10,232 to -€8,715
- Trade debts +€1,189
up €1,189 (+61.6%), from €1,932 to €3,121
- Depreciation +€339
up €339 (+4.4%), from €7,797 to €8,136
- Gross operating margin -€234
down €234 (-2.2%), from €10,494 to €10,260
- Other operating charges +€120
up €120 (+33.9%), from €353 to €473
- Financial income +€111
up €111 (+836.4%), from €13 to €124
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,983 | €74,640 | -€7,343 | -9.0% |
| Fixed assets | 21/28 | €22,380 | €15,327 | -€7,053 | -31.5% |
| Tangible fixed assets | 22/27 | €22,380 | €15,327 | -€7,053 | -31.5% |
| Plant, machinery and equipment | 23 | €2,761 | €1,659 | -€1,102 | -39.9% |
| Furniture and vehicles | 24 | €19,619 | €13,668 | -€5,951 | -30.3% |
| Current assets | 29/58 | €59,602 | €59,312 | -€290 | -0.5% |
| Amounts receivable within one year | 40/41 | €7,229 | €18,129 | +€10,901 | +150.8% |
| Trade receivables | 40 | €5,727 | €15,257 | +€9,530 | +166.4% |
| Other amounts receivable | 41 | €1,502 | €2,873 | +€1,371 | +91.3% |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €51,491 | €199 | -€51,292 | -99.6% |
| Deferred charges and accrued income | 490/1 | €882 | €984 | +€101 | +11.5% |
| Total equity and liabilities | 10/49 | €81,983 | €74,640 | -€7,343 | -9.0% |
| Equity | 10/15 | €46,508 | €48,025 | +€1,517 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,139 | €38,139 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €38,139 | €38,139 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,232 | -€8,715 | +€1,517 | +14.8% |
| Amounts payable | 17/49 | €35,475 | €26,615 | -€8,860 | -25.0% |
| Amounts payable within one year | 42/48 | €35,475 | €26,615 | -€8,860 | -25.0% |
| Financial debts | 43 | - | €2,249 | +€2,249 | |
| Credit institutions | 430/8 | - | €2,249 | +€2,249 | |
| Trade debts | 44 | €1,932 | €3,121 | +€1,189 | +61.6% |
| Suppliers | 440/4 | €1,932 | €3,121 | +€1,189 | +61.6% |
| Taxes, remuneration and social security | 45 | €751 | €1,372 | +€621 | +82.7% |
| Taxes | 450/3 | €751 | €1,372 | +€621 | +82.7% |
| Other amounts payable | 47/48 | €32,793 | €19,873 | -€12,919 | -39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,797 | €8,136 | +€339 | +4.4% |
| Other operating charges | 640/8 | €353 | €473 | +€120 | +33.9% |
| Gross operating margin | 9900 | €10,494 | €10,260 | -€234 | -2.2% |
| Operating profit (loss) | 9901 | €2,344 | €1,651 | -€693 | -29.6% |
| Financial income | 75/76B | €13 | €124 | +€111 | +836.4% |
| Recurring financial income | 75 | €13 | €124 | +€111 | +836.4% |
| Financial charges | 65/66B | €136 | €130 | -€6 | -4.2% |
| Recurring financial charges | 65 | €136 | €130 | -€6 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €2,221 | €1,645 | -€576 | -25.9% |
| Income taxes | 67/77 | €123 | €128 | +€5 | +3.9% |
| Profit (loss) for the period | 9904 | €2,098 | €1,517 | -€581 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,098 | €1,517 | -€581 | -27.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.