HANTERA: 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.
HANTERA
Largest movements
- Cash +€42,598
up €42,598 (+111%), from €38,481 to €81,079
mainly Other debts (+€40,808) and Receivables within one year (+€38,260)
- Receivables within one year -€38,260
down €38,260 (-50.9%), from €75,232 to €36,971
of which Other amounts receivable: -€50,305
- Tangible fixed assets -€31,576
down €31,576 (-9.2%), from €341,784 to €310,208
of which Land and buildings: -€21,736
- Reserves -€95,583
down €95,583 (-31.2%), from €306,223 to €210,640
- Other debts +€40,808
new in 2025: €40,808
- Profit (loss) carried forward +€21,928
up €21,928, from -€21,928 to €0
- Tax, wage and social debts +€11,882
up €11,882 (+144%), from €8,231 to €20,114
- Debts after one year -€8,446
down €8,446 (-6.6%), from €128,290 to €119,845
- Gross operating margin +€21,718
up €21,718 (+38.6%), from €56,331 to €78,048
- Taxes +€5,945
up €5,945 (+1,318%), from €451 to €6,396
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 | €457,658 | €430,393 | -€27,265 | -6.0% |
| Fixed assets | 21/28 | €341,784 | €310,208 | -€31,576 | -9.2% |
| Tangible fixed assets | 22/27 | €341,784 | €310,208 | -€31,576 | -9.2% |
| Land and buildings | 22 | €316,441 | €294,705 | -€21,736 | -6.9% |
| Furniture and vehicles | 24 | €23,383 | €14,024 | -€9,359 | -40.0% |
| Other tangible fixed assets | 26 | €1,959 | €1,478 | -€481 | -24.5% |
| Current assets | 29/58 | €115,874 | €120,185 | +€4,311 | +3.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €75,232 | €36,971 | -€38,260 | -50.9% |
| Trade receivables | 40 | €24,428 | €36,473 | +€12,045 | +49.3% |
| Other amounts receivable | 41 | €50,804 | €498 | -€50,305 | -99.0% |
| Cash at bank and in hand | 54/58 | €38,481 | €81,079 | +€42,598 | +111% |
| Deferred charges and accrued income | 490/1 | €2,162 | €2,135 | -€27 | -1.2% |
| Total equity and liabilities | 10/49 | €457,658 | €430,393 | -€27,265 | -6.0% |
| Equity | 10/15 | €307,443 | €233,789 | -€73,655 | -24.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €16,949 | €16,949 | = | 0.0% |
| Reserves | 13 | €306,223 | €210,640 | -€95,583 | -31.2% |
| Distributable reserves | 133 | €306,223 | €210,640 | -€95,583 | -31.2% |
| Profit (loss) carried forward | 14 | -€21,928 | €0 | +€21,928 | |
| Amounts payable | 17/49 | €150,214 | €196,604 | +€46,389 | +30.9% |
| Amounts payable after more than one year | 17 | €128,290 | €119,845 | -€8,446 | -6.6% |
| Financial debts | 170/4 | €128,290 | €119,845 | -€8,446 | -6.6% |
| Amounts payable within one year | 42/48 | €20,177 | €76,217 | +€56,040 | +278% |
| Current portion of amounts payable after more than one year | 42 | €8,140 | €8,446 | +€305 | +3.8% |
| Trade debts | 44 | €3,806 | €6,850 | +€3,045 | +80.0% |
| Suppliers | 440/4 | €3,806 | €6,850 | +€3,045 | +80.0% |
| Taxes, remuneration and social security | 45 | €8,231 | €20,114 | +€11,882 | +144% |
| Taxes | 450/3 | €8,231 | €20,114 | +€11,882 | +144% |
| Other amounts payable | 47/48 | - | €40,808 | +€40,808 | |
| Accrued charges and deferred income | 492/3 | €1,747 | €542 | -€1,205 | -69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,020 | €32,776 | -€244 | -0.7% |
| Other operating charges | 640/8 | €7,244 | €6,820 | -€424 | -5.9% |
| Gross operating margin | 9900 | €56,331 | €78,048 | +€21,718 | +38.6% |
| Operating profit (loss) | 9901 | €16,068 | €38,453 | +€22,385 | +139% |
| Financial income | 75/76B | €1,804 | €1,133 | -€671 | -37.2% |
| Recurring financial income | 75 | €1,804 | €1,133 | -€671 | -37.2% |
| Financial charges | 65/66B | €5,516 | €5,254 | -€262 | -4.8% |
| Recurring financial charges | 65 | €5,516 | €5,254 | -€262 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €12,356 | €34,332 | +€21,976 | +178% |
| Income taxes | 67/77 | €451 | €6,396 | +€5,945 | +1,318% |
| Profit (loss) for the period | 9904 | €11,905 | €27,936 | +€16,031 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €11,905 | €27,936 | +€16,031 | +135% |
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 13 October 2026 via checked.be.