HENDYPLAN INTERNATIONAL: 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.
HENDYPLAN INTERNATIONAL
Largest movements
- Receivables within one year -€193,750
down €193,750 (-27.6%), from €702,471 to €508,722
of which Trade receivables: -€222,622
- Cash +€35,443
up €35,443 (+682%), from €5,197 to €40,640
mainly Receivables within one year (+€193,750) and Other debts (+€60,251)
- Intangible fixed assets +€19,603
up €19,603 (+4,934%), from €397 to €20,000
- Trade debts -€127,058
down €127,058 (-29.0%), from €437,394 to €310,336
- Debts after one year -€70,000
down €70,000 (-58.3%), from €120,000 to €50,000
- Other debts +€60,251
up €60,251 (+77.3%), from €77,894 to €138,145
- Financial income -€6,627
down €6,627 (-99.8%), from €6,639 to €11
- Depreciation -€3,876
down €3,876 (-67.2%), from €5,766 to €1,889
- Staff costs +€3,517
up €3,517 (+3.9%), from €89,896 to €93,413
- Taxes -€2,358
down €2,358 (-67.4%), from €3,499 to €1,142
- Gross operating margin -€1,536
down €1,536 (-1.4%), from €113,098 to €111,562
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 | €722,838 | €582,364 | -€140,474 | -19.4% |
| Fixed assets | 21/28 | €14,398 | €32,509 | +€18,111 | +126% |
| Intangible fixed assets | 21 | €397 | €20,000 | +€19,603 | +4,934% |
| Tangible fixed assets | 22/27 | €2,001 | €509 | -€1,492 | -74.6% |
| Furniture and vehicles | 24 | €2,001 | €509 | -€1,492 | -74.6% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €708,440 | €549,855 | -€158,585 | -22.4% |
| Amounts receivable within one year | 40/41 | €702,471 | €508,722 | -€193,750 | -27.6% |
| Trade receivables | 40 | €654,751 | €432,129 | -€222,622 | -34.0% |
| Other amounts receivable | 41 | €47,721 | €76,593 | +€28,872 | +60.5% |
| Cash at bank and in hand | 54/58 | €5,197 | €40,640 | +€35,443 | +682% |
| Deferred charges and accrued income | 490/1 | €772 | €494 | -€278 | -36.0% |
| Total equity and liabilities | 10/49 | €722,838 | €582,364 | -€140,474 | -19.4% |
| Equity | 10/15 | €65,916 | €65,235 | -€682 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,316 | €46,635 | -€682 | -1.4% |
| Amounts payable | 17/49 | €656,921 | €517,129 | -€139,793 | -21.3% |
| Amounts payable after more than one year | 17 | €120,000 | €50,000 | -€70,000 | -58.3% |
| Financial debts | 170/4 | €120,000 | €50,000 | -€70,000 | -58.3% |
| Amounts payable within one year | 42/48 | €536,921 | €467,129 | -€69,793 | -13.0% |
| Financial debts | 43 | €922 | €640 | -€282 | -30.6% |
| Credit institutions | 430/8 | €922 | €640 | -€282 | -30.6% |
| Trade debts | 44 | €437,394 | €310,336 | -€127,058 | -29.0% |
| Suppliers | 440/4 | €437,394 | €310,336 | -€127,058 | -29.0% |
| Taxes, remuneration and social security | 45 | €20,711 | €18,008 | -€2,704 | -13.1% |
| Taxes | 450/3 | €8,065 | €4,658 | -€3,406 | -42.2% |
| Remuneration and social security | 454/9 | €12,647 | €13,349 | +€703 | +5.6% |
| Other amounts payable | 47/48 | €77,894 | €138,145 | +€60,251 | +77.3% |
| Remuneration, social security and pensions | 62 | €89,896 | €93,413 | +€3,517 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,766 | €1,889 | -€3,876 | -67.2% |
| Other operating charges | 640/8 | €639 | €657 | +€18 | +2.9% |
| Non-recurring operating charges | 66A | €1,188 | €422 | -€766 | -64.4% |
| Gross operating margin | 9900 | €113,098 | €111,562 | -€1,536 | -1.4% |
| Operating profit (loss) | 9901 | €15,609 | €15,180 | -€430 | -2.8% |
| Financial income | 75/76B | €6,639 | €11 | -€6,627 | -99.8% |
| Recurring financial income | 75 | €6,639 | €11 | -€6,627 | -99.8% |
| Financial charges | 65/66B | €14,808 | €14,731 | -€78 | -0.5% |
| Recurring financial charges | 65 | €14,808 | €14,731 | -€78 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €7,439 | €460 | -€6,979 | -93.8% |
| Income taxes | 67/77 | €3,499 | €1,142 | -€2,358 | -67.4% |
| Profit (loss) for the period | 9904 | €3,940 | -€682 | -€4,622 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,940 | -€682 | -€4,622 |
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 22 October 2026 via checked.be.