Librairie Hanon: 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.
Librairie Hanon
Largest movements
- Cash +€59,481
up €59,481 (+34.9%), from €170,334 to €229,815
mainly Net result for the year (+€48,688) and Depreciation (+€12,711)
- Stocks and contracts +€14,130
up €14,130 (+10.0%), from €141,093 to €155,223
- Tangible fixed assets -€12,051
down €12,051 (-29.0%), from €41,602 to €29,551
- Profit (loss) carried forward +€48,688
up €48,688 (+16.2%), from €299,908 to €348,596
- Trade debts +€10,731
up €10,731 (+21.8%), from €49,160 to €59,891
- Tax, wage and social debts +€4,400
up €4,400 (+42.2%), from €10,435 to €14,835
of which Remuneration and social security: +€2,239
- Turnover +€396,805
up €396,805 (+30.2%), from €1.3m to €1.7m
- Purchases and services +€365,692
up €365,692 (+31.1%), from €1.2m to €1.5m
- Gross operating margin +€19,357
up €19,357 (+13.2%), from €146,329 to €165,686
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 | €365,317 | €429,805 | +€64,488 | +17.7% |
| Fixed assets | 21/28 | €43,619 | €30,908 | -€12,711 | -29.1% |
| Intangible fixed assets | 21 | €1,980 | €1,320 | -€660 | -33.3% |
| Tangible fixed assets | 22/27 | €41,602 | €29,551 | -€12,051 | -29.0% |
| Furniture and vehicles | 24 | €41,602 | €29,551 | -€12,051 | -29.0% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €321,698 | €398,897 | +€77,199 | +24.0% |
| Stocks and contracts in progress | 3 | €141,093 | €155,223 | +€14,130 | +10.0% |
| Stocks | 30/36 | €141,093 | €155,223 | +€14,130 | +10.0% |
| Amounts receivable within one year | 40/41 | €10,271 | €13,859 | +€3,588 | +34.9% |
| Trade receivables | 40 | €9,375 | €12,211 | +€2,836 | +30.3% |
| Other amounts receivable | 41 | €896 | €1,648 | +€752 | +83.9% |
| Cash at bank and in hand | 54/58 | €170,334 | €229,815 | +€59,481 | +34.9% |
| Total equity and liabilities | 10/49 | €365,317 | €429,805 | +€64,488 | +17.7% |
| Equity | 10/15 | €301,891 | €350,579 | +€48,688 | +16.1% |
| Contributions | 10/11 | €1,983 | €1,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | €299,908 | €348,596 | +€48,688 | +16.2% |
| Amounts payable | 17/49 | €63,426 | €79,226 | +€15,800 | +24.9% |
| Amounts payable within one year | 42/48 | €62,570 | €78,102 | +€15,532 | +24.8% |
| Financial debts | 43 | €2,031 | €3,376 | +€1,345 | +66.2% |
| Credit institutions | 430/8 | €2,031 | €3,376 | +€1,345 | +66.2% |
| Trade debts | 44 | €49,160 | €59,891 | +€10,731 | +21.8% |
| Suppliers | 440/4 | €49,160 | €59,891 | +€10,731 | +21.8% |
| Taxes, remuneration and social security | 45 | €10,435 | €14,835 | +€4,400 | +42.2% |
| Taxes | 450/3 | - | €2,161 | +€2,161 | |
| Remuneration and social security | 454/9 | €10,435 | €12,674 | +€2,239 | +21.5% |
| Other amounts payable | 47/48 | €944 | - | -€944 | |
| Accrued charges and deferred income | 492/3 | €856 | €1,124 | +€268 | +31.3% |
| Turnover | 70 | €1,311,825 | €1,708,630 | +€396,805 | +30.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,177,252 | €1,542,944 | +€365,692 | +31.1% |
| Remuneration, social security and pensions | 62 | €75,193 | €83,947 | +€8,754 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,001 | €12,711 | -€290 | -2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €898 | +€898 | |
| Other operating charges | 640/8 | €1,392 | €1,435 | +€43 | +3.1% |
| Gross operating margin | 9900 | €146,329 | €165,686 | +€19,357 | +13.2% |
| Operating profit (loss) | 9901 | €56,743 | €66,695 | +€9,952 | +17.5% |
| Financial income | 75/76B | €650 | €816 | +€166 | +25.5% |
| Recurring financial income | 75 | €650 | €793 | +€143 | +22.0% |
| Non-recurring financial income | 76B | - | €23 | +€23 | |
| Financial charges | 65/66B | €5,442 | €6,424 | +€982 | +18.0% |
| Recurring financial charges | 65 | €5,442 | €6,424 | +€982 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €51,951 | €61,087 | +€9,136 | +17.6% |
| Income taxes | 67/77 | €10,063 | €12,399 | +€2,336 | +23.2% |
| Profit (loss) for the period | 9904 | €41,888 | €48,688 | +€6,800 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,888 | €48,688 | +€6,800 | +16.2% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.