HANSWIJK: 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
HANSWIJK
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€105,287
2024 · €410,747-€305,461
Equity
€11.8m
2024 · €11.8m+€11,837
Cash
€725,859
2024 · €1.1m-€387,220
Balance sheet total
€42.3m
2024 · €42.7m-€351,536
Largest movements
Assets
- Stocks and contracts +€602,035
up €602,035 (+2.8%), from €21.9m to €22.5m
Equity and liabilities
- Trade debts +€1.5m
up €1.5m (+6.7%), from €21.8m to €23.2m
- Other debts -€1.4m
down €1.4m (-31.7%), from €4.3m to €3.0m
Income statement
- Turnover +€1.0m
up €1.0m (+1.3%), from €77.5m to €78.5m
- Services and other goods +€983,793
up €983,793 (+32.1%), from €3.1m to €4.1m
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
€410,747
Turnover
+€1.0m
Other operating income
+€73,127
Goods and materials
-€52,666
Services and other goods
-€983,793
Staff costs
-€360,698
Depreciation
+€61,246
Write-downs
+€12,937
Other operating charges
+€15,377
Other operating items
-€26,297
Financial income
-€193,811
Financial charges
+€28,417
Taxes
+€110,608
Result 2025
€105,287
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.
From operations
-€236,095
Investment
-€57,675
Financing
-€93,450
Cash 2024
€1.1m
From operations (derived)
-€236,095
Net result for the year
+€105,287
Depreciation
+€169,483
Stocks and contracts
-€602,035
Receivables within one year
+€113,397
Deferred charges and accrued income
+€341,146
Trade debts
+€1.5m
Tax, wage and social debts
-€135,815
Advances received
+€68,105
Other debts
-€1.4m
Accrued charges and deferred income
-€382,462
Investment (derived)
-€57,675
Investment in fixed assets (net)
-€57,675
Financing
-€93,450
Contributions, distributions and other
-€93,450
Cash 2025
€725,859
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,700,577 | €42,349,041 | -€351,536 | -0.8% |
| Fixed assets | 21/28 | €4,967,681 | €4,855,873 | -€111,809 | -2.3% |
| Intangible fixed assets | 21 | €5,362 | €3,827 | -€1,535 | -28.6% |
| Tangible fixed assets | 22/27 | €1,551,250 | €1,440,976 | -€110,274 | -7.1% |
| Land and buildings | 22 | €1,260,887 | €1,223,541 | -€37,346 | -3.0% |
| Plant, machinery and equipment | 23 | €85,495 | €71,991 | -€13,505 | -15.8% |
| Furniture and vehicles | 24 | €102,858 | €83,154 | -€19,705 | -19.2% |
| Other tangible fixed assets | 26 | €91,485 | €62,291 | -€29,194 | -31.9% |
| Assets under construction and advance payments | 27 | €10,524 | - | -€10,524 | |
| Financial fixed assets | 28 | €3,411,069 | €3,411,069 | = | 0.0% |
| Affiliated companies | 280/1 | €3,396,034 | €3,396,034 | = | 0.0% |
| Participating interests | 280 | €3,396,034 | €3,396,034 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €10,000 | €10,000 | = | 0.0% |
| Participating interests | 282 | €10,000 | €10,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €5,035 | €5,035 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €5,035 | €5,035 | = | 0.0% |
| Current assets | 29/58 | €37,732,895 | €37,493,168 | -€239,727 | -0.6% |
| Stocks and contracts in progress | 3 | €21,853,321 | €22,455,357 | +€602,035 | +2.8% |
| Stocks | 30/36 | €21,853,321 | €22,455,357 | +€602,035 | +2.8% |
| Goods purchased for resale | 34 | €21,853,321 | €22,455,357 | +€602,035 | +2.8% |
| Amounts receivable within one year | 40/41 | €14,347,269 | €14,233,872 | -€113,397 | -0.8% |
| Trade receivables | 40 | €8,762,167 | €8,728,602 | -€33,565 | -0.4% |
| Other amounts receivable | 41 | €5,585,102 | €5,505,270 | -€79,832 | -1.4% |
| Cash at bank and in hand | 54/58 | €1,113,079 | €725,859 | -€387,220 | -34.8% |
| Deferred charges and accrued income | 490/1 | €419,227 | €78,080 | -€341,146 | -81.4% |
| Total equity and liabilities | 10/49 | €42,700,577 | €42,349,041 | -€351,536 | -0.8% |
| Equity | 10/15 | €11,763,467 | €11,775,304 | +€11,837 | +0.1% |
| Contributions | 10/11 | €320,400 | €320,400 | = | 0.0% |
| Capital | 10 | €320,400 | €320,400 | = | 0.0% |
| Issued capital | 100 | €320,400 | €320,400 | = | 0.0% |
| Revaluation surpluses | 12 | €714,275 | €714,275 | = | 0.0% |
| Reserves | 13 | €10,676,734 | €10,688,571 | +€11,837 | +0.1% |
| Non-distributable reserves | 130/1 | €32,040 | €32,040 | = | 0.0% |
| Legal reserve | 130 | €32,040 | €32,040 | = | 0.0% |
| Distributable reserves | 133 | €10,644,694 | €10,656,531 | +€11,837 | +0.1% |
| Investment grants | 15 | €52,058 | €52,058 | = | 0.0% |
| Amounts payable | 17/49 | €30,937,110 | €30,573,737 | -€363,372 | -1.2% |
| Amounts payable within one year | 42/48 | €30,539,417 | €30,558,507 | +€19,090 | +0.1% |
| Financial debts | 43 | €4,000,000 | €4,000,000 | = | 0.0% |
| Credit institutions | 430/8 | €4,000,000 | €4,000,000 | = | 0.0% |
| Trade debts | 44 | €21,752,564 | €23,208,535 | +€1.5m | +6.7% |
| Suppliers | 440/4 | €21,752,564 | €23,208,535 | +€1.5m | +6.7% |
| Advances received on contracts in progress | 46 | €104,194 | €172,299 | +€68,105 | +65.4% |
| Taxes, remuneration and social security | 45 | €361,640 | €225,825 | -€135,815 | -37.6% |
| Taxes | 450/3 | €111,366 | - | -€111,366 | |
| Remuneration and social security | 454/9 | €250,274 | €225,825 | -€24,449 | -9.8% |
| Other amounts payable | 47/48 | €4,321,018 | €2,951,847 | -€1.4m | -31.7% |
| Accrued charges and deferred income | 492/3 | €397,693 | €15,231 | -€382,462 | -96.2% |
| Operating income | 70/76A | €77,712,896 | €78,796,117 | +€1.1m | +1.4% |
| Turnover | 70 | €77,510,890 | €78,520,984 | +€1.0m | +1.3% |
| Other operating income | 74 | €202,006 | €275,133 | +€73,127 | +36.2% |
| Operating charges | 60/66A | €76,927,801 | €78,261,697 | +€1.3m | +1.7% |
| Goods for resale, raw materials and consumables | 60 | €71,399,794 | €71,452,459 | +€52,666 | +0.1% |
| Purchases | 600/8 | €80,403,900 | €72,078,299 | -€8.3m | -10.4% |
| Change in stocks: decrease (increase) | 609 | -€9,004,106 | -€625,839 | +€8.4m | +93.0% |
| Services and other goods | 61 | €3,068,233 | €4,052,026 | +€983,793 | +32.1% |
| Remuneration, social security and pensions | 62 | €1,990,812 | €2,351,511 | +€360,698 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €230,729 | €169,483 | -€61,246 | -26.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €55,783 | €42,847 | -€12,937 | -23.2% |
| Other operating charges | 640/8 | €166,746 | €151,369 | -€15,377 | -9.2% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Non-recurring operating charges | 66A | €15,704 | €42,001 | +€26,297 | +167.5% |
| Operating profit (loss) | 9901 | €785,095 | €534,420 | -€250,675 | -31.9% |
| Financial income | 75/76B | €320,094 | €126,283 | -€193,811 | -60.5% |
| Recurring financial income | 75 | €320,094 | €126,283 | -€193,811 | -60.5% |
| Income from current assets | 751 | €319,517 | €125,933 | -€193,584 | -60.6% |
| Other financial income | 752/9 | €577 | €350 | -€227 | -39.3% |
| Financial charges | 65/66B | €516,421 | €488,003 | -€28,417 | -5.5% |
| Recurring financial charges | 65 | €516,421 | €488,003 | -€28,417 | -5.5% |
| Debt charges | 650 | €502,601 | €487,746 | -€14,856 | -3.0% |
| Other financial charges | 652/9 | €13,819 | €258 | -€13,562 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | €588,768 | €172,700 | -€416,068 | -70.7% |
| Income taxes | 67/77 | €178,021 | €67,413 | -€110,608 | -62.1% |
| Taxes | 670/3 | €178,021 | €67,413 | -€110,608 | -62.1% |
| Profit (loss) for the period | 9904 | €410,747 | €105,287 | -€305,461 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €410,747 | €105,287 | -€305,461 | -74.4% |
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 11 October 2026 via checked.be.