HENSSEN: what changed
Two fiscal 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.
HENSSEN
Largest movements
- Receivables within one year +€300
up €300 (+47.5%), from €631 to €930
of which Other amounts receivable: +€300
- Profit (loss) carried forward -€10,888
down €10,888 (-2.2%), from -€492,075 to -€502,963
- Short-term financial debts +€10,736
up €10,736 (+51.6%), from €20,796 to €31,532
- Trade debts +€444
up €444 (+31.4%), from €1,414 to €1,858
- Staff costs -€4,475
down €4,475 (-100.0%), from €4,475 to €0
- Financial charges -€2,015
down €2,015 (-32.8%), from €6,148 to €4,133
- Gross operating margin +€1,816
up €1,816 (+22.4%), from -€8,099 to -€6,283
- Financial income -€301
down €301 (-100.0%), from €301 to €0
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €631 | €930 | +€300 | +47.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €631 | €930 | +€300 | +47.5% |
| Amounts receivable within one year | 40/41 | €631 | €930 | +€300 | +47.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €631 | €930 | +€300 | +47.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €631 | €930 | +€300 | +47.5% |
| Equity | 10/15 | -€470,075 | -€480,963 | -€10,888 | -2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€492,075 | -€502,963 | -€10,888 | -2.2% |
| Amounts payable | 17/49 | €470,705 | €481,894 | +€11,188 | +2.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €470,705 | €481,894 | +€11,188 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €20,796 | €31,532 | +€10,736 | +51.6% |
| Credit institutions | 430/8 | €20,796 | €31,532 | +€10,736 | +51.6% |
| Trade debts | 44 | €1,414 | €1,858 | +€444 | +31.4% |
| Suppliers | 440/4 | €1,414 | €1,858 | +€444 | +31.4% |
| Taxes, remuneration and social security | 45 | €0 | €8 | +€8 | |
| Taxes | 450/3 | €0 | €8 | +€8 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €448,496 | €448,496 | = | 0.0% |
| Non-recurring operating income | 76A | €915 | €0 | -€915 | -100.0% |
| Remuneration, social security and pensions | 62 | €4,475 | €0 | -€4,475 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €531 | €472 | -€59 | -11.1% |
| Gross operating margin | 9900 | -€8,099 | -€6,283 | +€1,816 | +22.4% |
| Operating profit (loss) | 9901 | -€13,105 | -€6,755 | +€6,350 | +48.5% |
| Financial income | 75/76B | €301 | €0 | -€301 | -100.0% |
| Recurring financial income | 75 | €301 | €0 | -€301 | -100.0% |
| Financial charges | 65/66B | €6,148 | €4,133 | -€2,015 | -32.8% |
| Recurring financial charges | 65 | €6,148 | €4,133 | -€2,015 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,953 | -€10,888 | +€8,065 | +42.6% |
| Profit (loss) for the period | 9904 | -€18,953 | -€10,888 | +€8,065 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,953 | -€10,888 | +€8,065 | +42.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.