HENS NANCY: what changed
What changed
HENS NANCY
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
-€19,173
2025 · €7,617-€26,790
Equity
€102,094
2025 · €121,267-€19,173
Cash
€142,183
2025 · €10,531+€131,652
Balance sheet total
€320,058
2025 · €550,357-€230,300
Largest movements
Assets
- Stocks and contracts -€360,108
no longer reported in 2026 (was €360,108)
- Cash +€131,652
up €131,652 (+1,250%), from €10,531 to €142,183
mainly Stocks and contracts (+€360,108) and Depreciation (+€22,568)
- Deferred charges and accrued income +€28,228
up €28,228 (+299%), from €9,449 to €37,677
- Tangible fixed assets -€22,240
down €22,240 (-15.0%), from €147,946 to €125,706
of which Land and buildings: -€11,297
- Receivables within one year -€7,504
down €7,504 (-34.4%), from €21,833 to €14,330
of which Trade receivables: -€7,857
Equity and liabilities
- Short-term financial debts -€190,000
no longer reported in 2026 (was €190,000)
- Debts after one year -€17,639
down €17,639 (-8.7%), from €202,833 to €185,194
- Profit (loss) carried forward -€15,023
down €15,023, from €100 to -€14,923
Income statement
- Gross operating margin -€26,720
down €26,720 (-72.9%), from €36,634 to €9,914
- Financial charges +€800
up €800 (+18.9%), from €4,226 to €5,025
- Taxes -€762
no longer reported in 2026 (was €762)
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€7,617
Gross operating margin
-€26,720
Depreciation
+€124
Other operating charges
-€107
Financial income
-€50
Financial charges
-€800
Taxes
+€762
Result 2026
-€19,173
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€338,890
Investment
€0
Financing
-€207,238
Cash 2025
€10,531
From operations (derived)
+€338,890
Net result for the year
-€19,173
Depreciation
+€22,568
Stocks and contracts
+€360,108
Receivables within one year
+€7,504
Deferred charges and accrued income
-€28,228
Trade debts
+€146
Tax, wage and social debts
-€4,155
Other debts
+€1,382
Accrued charges and deferred income
-€1,262
Financing
-€207,238
Debts after one year
-€17,639
Current portion of long-term debt
+€401
Short-term financial debts
-€190,000
Cash 2026
€142,183
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €550,357 | €320,058 | -€230,300 | -41.8% |
| Fixed assets | 21/28 | €148,436 | €125,868 | -€22,568 | -15.2% |
| Intangible fixed assets | 21 | €489 | €162 | -€328 | -67.0% |
| Tangible fixed assets | 22/27 | €147,946 | €125,706 | -€22,240 | -15.0% |
| Land and buildings | 22 | €121,725 | €110,428 | -€11,297 | -9.3% |
| Plant, machinery and equipment | 23 | €274 | - | -€274 | |
| Furniture and vehicles | 24 | €25,947 | €15,278 | -€10,669 | -41.1% |
| Current assets | 29/58 | €401,922 | €194,190 | -€207,732 | -51.7% |
| Stocks and contracts in progress | 3 | €360,108 | - | -€360,108 | |
| Stocks | 30/36 | €360,108 | - | -€360,108 | |
| Amounts receivable within one year | 40/41 | €21,833 | €14,330 | -€7,504 | -34.4% |
| Trade receivables | 40 | €21,833 | €13,976 | -€7,857 | -36.0% |
| Other amounts receivable | 41 | - | €354 | +€354 | |
| Cash at bank and in hand | 54/58 | €10,531 | €142,183 | +€131,652 | +1,250% |
| Deferred charges and accrued income | 490/1 | €9,449 | €37,677 | +€28,228 | +299% |
| Total equity and liabilities | 10/49 | €550,357 | €320,058 | -€230,300 | -41.8% |
| Equity | 10/15 | €121,267 | €102,094 | -€19,173 | -15.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €101,167 | €97,017 | -€4,150 | -4.1% |
| Distributable reserves | 133 | €101,167 | €97,017 | -€4,150 | -4.1% |
| Profit (loss) carried forward | 14 | €100 | -€14,923 | -€15,023 | |
| Amounts payable | 17/49 | €429,090 | €217,964 | -€211,126 | -49.2% |
| Amounts payable after more than one year | 17 | €202,833 | €185,194 | -€17,639 | -8.7% |
| Financial debts | 170/4 | €202,833 | €185,194 | -€17,639 | -8.7% |
| Amounts payable within one year | 42/48 | €223,635 | €31,410 | -€192,225 | -86.0% |
| Current portion of amounts payable after more than one year | 42 | €19,228 | €19,630 | +€401 | +2.1% |
| Financial debts | 43 | €190,000 | - | -€190,000 | |
| Credit institutions | 430/8 | €190,000 | - | -€190,000 | |
| Trade debts | 44 | €787 | €934 | +€146 | +18.6% |
| Suppliers | 440/4 | €787 | €934 | +€146 | +18.6% |
| Taxes, remuneration and social security | 45 | €6,700 | €2,545 | -€4,155 | -62.0% |
| Taxes | 450/3 | €6,700 | €2,545 | -€4,155 | -62.0% |
| Other amounts payable | 47/48 | €6,919 | €8,301 | +€1,382 | +20.0% |
| Accrued charges and deferred income | 492/3 | €2,622 | €1,360 | -€1,262 | -48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,692 | €22,568 | -€124 | -0.5% |
| Other operating charges | 640/8 | €1,422 | €1,529 | +€107 | +7.5% |
| Gross operating margin | 9900 | €36,634 | €9,914 | -€26,720 | -72.9% |
| Operating profit (loss) | 9901 | €12,519 | -€14,183 | -€26,702 | |
| Financial income | 75/76B | €85 | €35 | -€50 | -58.6% |
| Recurring financial income | 75 | €85 | €35 | -€50 | -58.6% |
| Financial charges | 65/66B | €4,226 | €5,025 | +€800 | +18.9% |
| Recurring financial charges | 65 | €4,226 | €5,025 | +€800 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €8,379 | -€19,173 | -€27,552 | |
| Income taxes | 67/77 | €762 | - | -€762 | |
| Profit (loss) for the period | 9904 | €7,617 | -€19,173 | -€26,790 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,617 | -€19,173 | -€26,790 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.