HANTOUT & Co: 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.
HANTOUT & Co
Largest movements
- Tangible fixed assets -€64,540
down €64,540 (-34.6%), from €186,558 to €122,018
of which Leasing and similar rights: -€64,201
- Receivables within one year +€41,607
up €41,607 (+81.7%), from €50,951 to €92,558
of which Other amounts receivable: +€28,184
- Cash +€41,530
up €41,530 (+38.5%), from €107,981 to €149,511
mainly Depreciation (+€66,888) and Net result for the year (+€55,225)
- Profit (loss) carried forward +€55,225
up €55,225 (+40.2%), from €137,488 to €192,713
- Debts after one year -€51,652
down €51,652 (-72.1%), from €71,688 to €20,036
- Tax, wage and social debts +€31,375
up €31,375 (+66.4%), from €47,280 to €78,655
of which Taxes: +€27,218
- Trade debts -€7,689
down €7,689 (-41.4%), from €18,556 to €10,867
- Current portion of long-term debt -€6,950
down €6,950 (-10.9%), from €63,605 to €56,655
- Staff costs +€68,745
up €68,745 (+23.2%), from €296,751 to €365,496
- Gross operating margin +€62,408
up €62,408 (+10.9%), from €571,163 to €633,571
- Other operating charges +€12,162
up €12,162 (+12.1%), from €100,588 to €112,750
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 | €347,283 | €365,926 | +€18,643 | +5.4% |
| Fixed assets | 21/28 | €186,558 | €122,018 | -€64,540 | -34.6% |
| Tangible fixed assets | 22/27 | €186,558 | €122,018 | -€64,540 | -34.6% |
| Furniture and vehicles | 24 | €1,790 | €2,251 | +€461 | +25.8% |
| Leasing and similar rights | 25 | €177,168 | €112,967 | -€64,201 | -36.2% |
| Other tangible fixed assets | 26 | €7,600 | €6,800 | -€800 | -10.5% |
| Current assets | 29/58 | €160,725 | €243,908 | +€83,183 | +51.8% |
| Amounts receivable within one year | 40/41 | €50,951 | €92,558 | +€41,607 | +81.7% |
| Trade receivables | 40 | €50,951 | €64,374 | +€13,423 | +26.3% |
| Other amounts receivable | 41 | - | €28,184 | +€28,184 | |
| Cash at bank and in hand | 54/58 | €107,981 | €149,511 | +€41,530 | +38.5% |
| Deferred charges and accrued income | 490/1 | €1,793 | €1,839 | +€46 | +2.6% |
| Total equity and liabilities | 10/49 | €347,283 | €365,926 | +€18,643 | +5.4% |
| Equity | 10/15 | €144,488 | €199,713 | +€55,225 | +38.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,488 | €192,713 | +€55,225 | +40.2% |
| Amounts payable | 17/49 | €202,795 | €166,213 | -€36,582 | -18.0% |
| Amounts payable after more than one year | 17 | €71,688 | €20,036 | -€51,652 | -72.1% |
| Financial debts | 170/4 | €71,688 | €20,036 | -€51,652 | -72.1% |
| Amounts payable within one year | 42/48 | €131,107 | €146,177 | +€15,070 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €63,605 | €56,655 | -€6,950 | -10.9% |
| Trade debts | 44 | €18,556 | €10,867 | -€7,689 | -41.4% |
| Suppliers | 440/4 | €18,556 | €10,867 | -€7,689 | -41.4% |
| Taxes, remuneration and social security | 45 | €47,280 | €78,655 | +€31,375 | +66.4% |
| Taxes | 450/3 | €32,003 | €59,221 | +€27,218 | +85.0% |
| Remuneration and social security | 454/9 | €15,277 | €19,434 | +€4,157 | +27.2% |
| Other amounts payable | 47/48 | €1,666 | - | -€1,666 | |
| Remuneration, social security and pensions | 62 | €296,751 | €365,496 | +€68,745 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,413 | €66,888 | -€525 | -0.8% |
| Other operating charges | 640/8 | €100,588 | €112,750 | +€12,162 | +12.1% |
| Gross operating margin | 9900 | €571,163 | €633,571 | +€62,408 | +10.9% |
| Operating profit (loss) | 9901 | €106,411 | €88,437 | -€17,974 | -16.9% |
| Financial income | 75/76B | - | €335 | +€335 | |
| Recurring financial income | 75 | - | €335 | +€335 | |
| Financial charges | 65/66B | €12,022 | €12,759 | +€737 | +6.1% |
| Recurring financial charges | 65 | €12,022 | €12,759 | +€737 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €94,389 | €76,013 | -€18,376 | -19.5% |
| Income taxes | 67/77 | €25,656 | €20,788 | -€4,868 | -19.0% |
| Profit (loss) for the period | 9904 | €68,733 | €55,225 | -€13,508 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,733 | €55,225 | -€13,508 | -19.7% |
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 19 October 2026 via checked.be.