Hanspiration: 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.
Hanspiration
Largest movements
- Cash +€116,150
up €116,150 (+156%), from €74,521 to €190,671
mainly Net result for the year (+€131,519) and Other debts (+€12,232)
- Receivables within one year +€19,161
up €19,161 (+110%), from €17,421 to €36,583
of which Trade receivables: +€20,183
- Tangible fixed assets +€4,763
up €4,763 (+46.3%), from €10,289 to €15,052
of which Plant, machinery and equipment: +€6,528
- Profit (loss) carried forward +€131,519
up €131,519 (+256%), from €51,342 to €182,861
- Other debts +€12,232
up €12,232 (+32.9%), from €37,206 to €49,438
- Trade debts -€7,828
down €7,828 (-98.6%), from €7,937 to €109
- Tax, wage and social debts +€4,209
up €4,209 (+193%), from €2,186 to €6,394
- Turnover +€272,386
new in 2025: €272,386
- Gross operating margin +€113,976
up €113,976 (+162%), from €70,226 to €184,201
- Purchases and services +€95,447
new in 2025: €95,447
- Taxes +€31,676
up €31,676 (+226%), from €14,000 to €45,676
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 | €102,495 | €242,821 | +€140,326 | +137% |
| Fixed assets | 21/28 | €10,289 | €15,052 | +€4,763 | +46.3% |
| Tangible fixed assets | 22/27 | €10,289 | €15,052 | +€4,763 | +46.3% |
| Plant, machinery and equipment | 23 | €2,751 | €9,280 | +€6,528 | +237% |
| Furniture and vehicles | 24 | €7,538 | €5,772 | -€1,766 | -23.4% |
| Current assets | 29/58 | €92,206 | €227,770 | +€135,563 | +147% |
| Amounts receivable within one year | 40/41 | €17,421 | €36,583 | +€19,161 | +110% |
| Trade receivables | 40 | €16,400 | €36,583 | +€20,183 | +123% |
| Other amounts receivable | 41 | €1,021 | - | -€1,021 | |
| Cash at bank and in hand | 54/58 | €74,521 | €190,671 | +€116,150 | +156% |
| Deferred charges and accrued income | 490/1 | €264 | €516 | +€252 | +95.2% |
| Total equity and liabilities | 10/49 | €102,495 | €242,821 | +€140,326 | +137% |
| Equity | 10/15 | €54,342 | €185,861 | +€131,519 | +242% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,342 | €182,861 | +€131,519 | +256% |
| Amounts payable | 17/49 | €48,153 | €56,960 | +€8,807 | +18.3% |
| Amounts payable within one year | 42/48 | €48,153 | €56,960 | +€8,807 | +18.3% |
| Financial debts | 43 | €824 | €1,019 | +€194 | +23.6% |
| Other loans | 439 | €824 | €1,019 | +€194 | +23.6% |
| Trade debts | 44 | €7,937 | €109 | -€7,828 | -98.6% |
| Suppliers | 440/4 | €7,937 | €109 | -€7,828 | -98.6% |
| Taxes, remuneration and social security | 45 | €2,186 | €6,394 | +€4,209 | +193% |
| Taxes | 450/3 | €2,186 | €6,394 | +€4,209 | +193% |
| Other amounts payable | 47/48 | €37,206 | €49,438 | +€12,232 | +32.9% |
| Turnover | 70 | - | €272,386 | +€272,386 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €95,447 | +€95,447 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €662 | €2,225 | +€1,563 | +236% |
| Other operating charges | 640/8 | €101 | €314 | +€213 | +211% |
| Gross operating margin | 9900 | €70,226 | €184,201 | +€113,976 | +162% |
| Operating profit (loss) | 9901 | €69,463 | €181,662 | +€112,199 | +162% |
| Financial income | 75/76B | €5 | €282 | +€278 | +6,161% |
| Recurring financial income | 75 | €5 | €282 | +€278 | +6,161% |
| Financial charges | 65/66B | €4,125 | €4,749 | +€625 | +15.1% |
| Recurring financial charges | 65 | €4,125 | €4,749 | +€625 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €65,342 | €177,195 | +€111,852 | +171% |
| Income taxes | 67/77 | €14,000 | €45,676 | +€31,676 | +226% |
| Profit (loss) for the period | 9904 | €51,342 | €131,519 | +€80,177 | +156% |
| Profit (loss) for the period to be appropriated | 9905 | €51,342 | €131,519 | +€80,177 | +156% |
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 21 October 2026 via checked.be.