HRANKO: 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.
HRANKO
Largest movements
- Receivables within one year +€20,665
up €20,665 (+1369.6%), from €1,509 to €22,174
of which Other amounts receivable: +€21,865
- Cash -€11,845
down €11,845 (-87.8%), from €13,485 to €1,640
mainly Receivables within one year (-€20,665) and Net result for the year (-€10,214)
- Tangible fixed assets -€5,453
down €5,453 (-53.6%), from €10,165 to €4,712
of which Leasing and similar rights: -€4,712
- Stocks and contracts -€1,793
down €1,793 (-5.0%), from €36,020 to €34,227
- Trade debts +€10,296
up €10,296 (+424.5%), from €2,425 to €12,721
- Profit (loss) carried forward -€10,214
down €10,214 (-53.3%), from €19,160 to €8,946
- Tax, wage and social debts +€8,690
up €8,690 (+61.4%), from €14,143 to €22,834
- Current portion of long-term debt -€6,919
down €6,919 (-66.3%), from €10,430 to €3,511
- Accrued charges and deferred income +€3,309
new in 2025: €3,309
- Taxes +€15,103
up €15,103 (+340.9%), from €4,430 to €19,533
- Gross operating margin +€6,307
up €6,307 (+34.4%), from €18,356 to €24,663
- Other operating charges +€5,427
up €5,427 (+416.1%), from €1,304 to €6,731
- Financial charges +€1,293
up €1,293 (+47.4%), from €2,727 to €4,020
- Financial income +€859
new in 2025: €859
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 | €62,407 | €64,280 | +€1,873 | +3.0% |
| Fixed assets | 21/28 | €11,365 | €5,920 | -€5,445 | -47.9% |
| Tangible fixed assets | 22/27 | €10,165 | €4,712 | -€5,453 | -53.6% |
| Furniture and vehicles | 24 | €740 | - | -€740 | |
| Leasing and similar rights | 25 | €9,425 | €4,712 | -€4,712 | -50.0% |
| Financial fixed assets | 28 | €1,200 | €1,207 | +€7 | +0.6% |
| Current assets | 29/58 | €51,042 | €58,361 | +€7,318 | +14.3% |
| Stocks and contracts in progress | 3 | €36,020 | €34,227 | -€1,793 | -5.0% |
| Stocks | 30/36 | €36,020 | €34,227 | -€1,793 | -5.0% |
| Amounts receivable within one year | 40/41 | €1,509 | €22,174 | +€20,665 | +1369.6% |
| Trade receivables | 40 | €1,200 | - | -€1,200 | |
| Other amounts receivable | 41 | €309 | €22,174 | +€21,865 | +7080.1% |
| Cash at bank and in hand | 54/58 | €13,485 | €1,640 | -€11,845 | -87.8% |
| Deferred charges and accrued income | 490/1 | €28 | €320 | +€292 | +1030.0% |
| Total equity and liabilities | 10/49 | €62,407 | €64,280 | +€1,873 | +3.0% |
| Equity | 10/15 | €32,120 | €21,906 | -€10,214 | -31.8% |
| Contributions | 10/11 | €12,960 | €12,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,160 | €8,946 | -€10,214 | -53.3% |
| Amounts payable | 17/49 | €30,288 | €42,375 | +€12,087 | +39.9% |
| Amounts payable within one year | 42/48 | €30,288 | €39,066 | +€8,778 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €10,430 | €3,511 | -€6,919 | -66.3% |
| Trade debts | 44 | €2,425 | €12,721 | +€10,296 | +424.5% |
| Suppliers | 440/4 | €2,425 | €12,721 | +€10,296 | +424.5% |
| Taxes, remuneration and social security | 45 | €14,143 | €22,834 | +€8,690 | +61.4% |
| Taxes | 450/3 | €14,143 | €22,834 | +€8,690 | +61.4% |
| Other amounts payable | 47/48 | €3,289 | - | -€3,289 | |
| Accrued charges and deferred income | 492/3 | - | €3,309 | +€3,309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,453 | €5,453 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,304 | €6,731 | +€5,427 | +416.1% |
| Gross operating margin | 9900 | €18,356 | €24,663 | +€6,307 | +34.4% |
| Operating profit (loss) | 9901 | €11,599 | €12,479 | +€880 | +7.6% |
| Financial income | 75/76B | - | €859 | +€859 | |
| Recurring financial income | 75 | - | €859 | +€859 | |
| Financial charges | 65/66B | €2,727 | €4,020 | +€1,293 | +47.4% |
| Recurring financial charges | 65 | €2,727 | €4,020 | +€1,293 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | €8,872 | €9,319 | +€447 | +5.0% |
| Income taxes | 67/77 | €4,430 | €19,533 | +€15,103 | +340.9% |
| Profit (loss) for the period | 9904 | €4,442 | -€10,214 | -€14,656 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,442 | -€10,214 | -€14,656 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.