HANTI: 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.
HANTI
Largest movements
- Cash -€26,495
down €26,495 (-36.8%), from €71,994 to €45,499
mainly Debts after one year (-€43,478) and Receivables within one year (-€5,812)
- Receivables within one year +€5,812
up €5,812 (+39.6%), from €14,672 to €20,484
of which Other amounts receivable: +€3,621
- Debts after one year -€43,478
down €43,478 (-42.5%), from €102,243 to €58,764
- Profit (loss) carried forward +€12,640
up €12,640 (+31.8%), from -€39,699 to -€27,058
- Trade debts +€10,054
up €10,054 (+358%), from €2,809 to €12,863
- Purchases and services +€27,927
up €27,927 (+23.5%), from €118,613 to €146,539
- Gross operating margin -€23,788
down €23,788 (-47.3%), from €50,319 to €26,531
- Turnover +€3,831
up €3,831 (+2.3%), from €167,421 to €171,252
- Taxes +€3,682
up €3,682 (+513%), from €717 to €4,399
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 | €451,423 | €432,295 | -€19,128 | -4.2% |
| Fixed assets | 21/28 | €364,757 | €366,127 | +€1,370 | +0.4% |
| Tangible fixed assets | 22/27 | €364,757 | €366,127 | +€1,370 | +0.4% |
| Land and buildings | 22 | €304,462 | €304,462 | = | 0.0% |
| Plant, machinery and equipment | 23 | €60,295 | €61,665 | +€1,370 | +2.3% |
| Current assets | 29/58 | €86,666 | €66,168 | -€20,497 | -23.7% |
| Amounts receivable within one year | 40/41 | €14,672 | €20,484 | +€5,812 | +39.6% |
| Trade receivables | 40 | €14,620 | €16,811 | +€2,191 | +15.0% |
| Other amounts receivable | 41 | €52 | €3,673 | +€3,621 | +6,986% |
| Cash at bank and in hand | 54/58 | €71,994 | €45,499 | -€26,495 | -36.8% |
| Deferred charges and accrued income | 490/1 | - | €185 | +€185 | |
| Total equity and liabilities | 10/49 | €451,423 | €432,295 | -€19,128 | -4.2% |
| Equity | 10/15 | €279,558 | €292,198 | +€12,640 | +4.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Revaluation surpluses | 12 | €269,257 | €269,257 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,699 | -€27,058 | +€12,640 | +31.8% |
| Amounts payable | 17/49 | €171,864 | €140,096 | -€31,768 | -18.5% |
| Amounts payable after more than one year | 17 | €102,243 | €58,764 | -€43,478 | -42.5% |
| Financial debts | 170/4 | €102,243 | €58,764 | -€43,478 | -42.5% |
| Amounts payable within one year | 42/48 | €69,622 | €81,332 | +€11,710 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €43,185 | €43,478 | +€293 | +0.7% |
| Trade debts | 44 | €2,809 | €12,863 | +€10,054 | +358% |
| Suppliers | 440/4 | €2,809 | €12,863 | +€10,054 | +358% |
| Taxes, remuneration and social security | 45 | €4,219 | €5,758 | +€1,538 | +36.5% |
| Taxes | 450/3 | €4,219 | €5,758 | +€1,538 | +36.5% |
| Other amounts payable | 47/48 | €19,408 | €19,233 | -€175 | -0.9% |
| Turnover | 70 | €167,421 | €171,252 | +€3,831 | +2.3% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €118,613 | €146,539 | +€27,927 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €925 | €840 | -€85 | -9.1% |
| Other operating charges | 640/8 | €6,670 | €7,591 | +€921 | +13.8% |
| Gross operating margin | 9900 | €50,319 | €26,531 | -€23,788 | -47.3% |
| Operating profit (loss) | 9901 | €42,724 | €18,100 | -€24,625 | -57.6% |
| Financial income | 75/76B | €5 | €116 | +€111 | +2,209% |
| Recurring financial income | 75 | €5 | €116 | +€111 | +2,209% |
| Financial charges | 65/66B | €1,303 | €1,176 | -€127 | -9.7% |
| Recurring financial charges | 65 | €1,303 | €1,176 | -€127 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €41,426 | €17,039 | -€24,387 | -58.9% |
| Income taxes | 67/77 | €717 | €4,399 | +€3,682 | +513% |
| Profit (loss) for the period | 9904 | €40,709 | €12,640 | -€28,069 | -69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,709 | €12,640 | -€28,069 | -69.0% |
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 16 October 2026 via checked.be.