Hanver Services: 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.
Hanver Services
Largest movements
- Current investments +€120,000
new in 2025: €120,000
- Cash -€60,347
down €60,347 (-51.7%), from €116,741 to €56,393
mainly Current investments (-€120,000) and Current portion of long-term debt (-€23,872)
- Tangible fixed assets -€11,026
down €11,026 (-3.6%), from €309,307 to €298,281
- Receivables within one year +€5,517
up €5,517 (+145.9%), from €3,782 to €9,299
of which Other amounts receivable: +€5,586
- Reserves +€28,000
up €28,000 (+1400.0%), from €2,000 to €30,000
- Current portion of long-term debt -€23,872
down €23,872 (-48.5%), from €49,220 to €25,349
- Trade debts +€13,288
up €13,288 (+184.8%), from €7,190 to €20,477
- Short-term financial debts +€11,688
new in 2025: €11,688
- Debts after one year +€10,651
up €10,651 (+140.6%), from €7,576 to €18,228
- Taxes -€8,504
down €8,504 (-50.1%), from €16,977 to €8,473
- Gross operating margin -€7,824
down €7,824 (-6.2%), from €125,823 to €117,999
- Staff costs +€3,953
up €3,953 (+8.7%), from €45,465 to €49,418
- Financial income -€2,148
down €2,148 (-41.7%), from €5,147 to €2,999
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €491,647 | €539,556 | +€47,910 | +9.7% |
| Fixed assets | 21/28 | €338,307 | €327,281 | -€11,026 | -3.3% |
| Tangible fixed assets | 22/27 | €309,307 | €298,281 | -€11,026 | -3.6% |
| Land and buildings | 22 | €222,950 | €217,718 | -€5,232 | -2.3% |
| Plant, machinery and equipment | 23 | €2,357 | €205 | -€2,152 | -91.3% |
| Furniture and vehicles | 24 | €84,000 | €80,357 | -€3,643 | -4.3% |
| Financial fixed assets | 28 | €29,000 | €29,000 | = | 0.0% |
| Current assets | 29/58 | €153,340 | €212,275 | +€58,935 | +38.4% |
| Amounts receivable after more than one year | 29 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Other amounts receivable | 291 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Amounts receivable within one year | 40/41 | €3,782 | €9,299 | +€5,517 | +145.9% |
| Trade receivables | 40 | €266 | €197 | -€69 | -25.9% |
| Other amounts receivable | 41 | €3,515 | €9,101 | +€5,586 | +158.9% |
| Current investments | 50/53 | - | €120,000 | +€120,000 | |
| Cash at bank and in hand | 54/58 | €116,741 | €56,393 | -€60,347 | -51.7% |
| Deferred charges and accrued income | 490/1 | €2,818 | €1,583 | -€1,234 | -43.8% |
| Total equity and liabilities | 10/49 | €491,647 | €539,556 | +€47,910 | +9.7% |
| Equity | 10/15 | €392,165 | €421,042 | +€28,877 | +7.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €30,000 | +€28,000 | +1400.0% |
| Distributable reserves | 133 | €2,000 | €30,000 | +€28,000 | +1400.0% |
| Profit (loss) carried forward | 14 | €380,165 | €381,042 | +€877 | +0.2% |
| Amounts payable | 17/49 | €99,482 | €118,514 | +€19,032 | +19.1% |
| Amounts payable after more than one year | 17 | €7,576 | €18,228 | +€10,651 | +140.6% |
| Financial debts | 170/4 | €7,576 | €18,228 | +€10,651 | +140.6% |
| Amounts payable within one year | 42/48 | €88,366 | €91,739 | +€3,373 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €49,220 | €25,349 | -€23,872 | -48.5% |
| Financial debts | 43 | - | €11,688 | +€11,688 | |
| Credit institutions | 430/8 | - | €11,688 | +€11,688 | |
| Trade debts | 44 | €7,190 | €20,477 | +€13,288 | +184.8% |
| Suppliers | 440/4 | €7,190 | €20,477 | +€13,288 | +184.8% |
| Advances received on contracts in progress | 46 | €5,996 | €5,996 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,863 | €8,936 | +€2,073 | +30.2% |
| Taxes | 450/3 | €3,778 | €7,142 | +€3,363 | +89.0% |
| Remuneration and social security | 454/9 | €3,085 | €1,794 | -€1,291 | -41.8% |
| Other amounts payable | 47/48 | €19,097 | €19,294 | +€196 | +1.0% |
| Accrued charges and deferred income | 492/3 | €3,540 | €8,548 | +€5,008 | +141.5% |
| Remuneration, social security and pensions | 62 | €45,465 | €49,418 | +€3,953 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,760 | €28,747 | -€13 | 0.0% |
| Other operating charges | 640/8 | €1,472 | €2,026 | +€554 | +37.6% |
| Gross operating margin | 9900 | €125,823 | €117,999 | -€7,824 | -6.2% |
| Operating profit (loss) | 9901 | €50,125 | €37,808 | -€12,318 | -24.6% |
| Financial income | 75/76B | €5,147 | €2,999 | -€2,148 | -41.7% |
| Recurring financial income | 75 | €5,147 | €2,999 | -€2,148 | -41.7% |
| Financial charges | 65/66B | €2,274 | €1,591 | -€683 | -30.0% |
| Recurring financial charges | 65 | €2,239 | €1,591 | -€649 | -29.0% |
| Non-recurring financial charges | 66B | €35 | - | -€35 | |
| Profit (loss) for the period before taxes | 9903 | €52,998 | €39,216 | -€13,782 | -26.0% |
| Income taxes | 67/77 | €16,977 | €8,473 | -€8,504 | -50.1% |
| Profit (loss) for the period | 9904 | €36,022 | €30,743 | -€5,278 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,022 | €30,743 | -€5,278 | -14.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.