TRAITEUR PHILIPPE HANSENNE: 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.
TRAITEUR PHILIPPE HANSENNE
Largest movements
- Cash -€52,553
down €52,553 (-66.7%), from €78,826 to €26,273
mainly Trade debts (-€85,682) and Contributions, distributions and other (-€60,000)
- Tangible fixed assets +€23,946
up €23,946 (+32.5%), from €73,763 to €97,709
of which Furniture and vehicles: +€17,109
- Intangible fixed assets -€7,000
down €7,000 (-22.3%), from €31,424 to €24,424
- Receivables within one year +€2,580
up €2,580 (+9.5%), from €27,283 to €29,862
of which Other amounts receivable: +€10,546
- Deferred charges and accrued income +€2,350
up €2,350 (+584%), from €402 to €2,753
- Trade debts -€85,682
down €85,682 (-86.0%), from €99,609 to €13,928
- Advances received +€79,028
new in 2025: €79,028
- Profit (loss) carried forward -€13,423
down €13,423 (-97.2%), from €13,805 to €382
- Other debts -€11,484
down €11,484 (-16.3%), from €70,631 to €59,147
- Gross operating margin -€14,053
down €14,053 (-11.6%), from €120,950 to €106,897
- Taxes -€4,383
down €4,383 (-22.3%), from €19,637 to €15,253
- Financial charges +€1,420
up €1,420 (+26.8%), from €5,290 to €6,710
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 | €223,781 | €192,484 | -€31,297 | -14.0% |
| Fixed assets | 21/28 | €113,687 | €130,633 | +€16,946 | +14.9% |
| Intangible fixed assets | 21 | €31,424 | €24,424 | -€7,000 | -22.3% |
| Tangible fixed assets | 22/27 | €73,763 | €97,709 | +€23,946 | +32.5% |
| Plant, machinery and equipment | 23 | €15,383 | €9,134 | -€6,249 | -40.6% |
| Furniture and vehicles | 24 | €10,547 | €27,656 | +€17,109 | +162% |
| Other tangible fixed assets | 26 | €47,834 | €60,920 | +€13,086 | +27.4% |
| Financial fixed assets | 28 | €8,500 | €8,500 | = | 0.0% |
| Current assets | 29/58 | €110,094 | €61,851 | -€48,243 | -43.8% |
| Stocks and contracts in progress | 3 | €3,583 | €2,963 | -€620 | -17.3% |
| Stocks | 30/36 | €3,583 | €2,963 | -€620 | -17.3% |
| Amounts receivable within one year | 40/41 | €27,283 | €29,862 | +€2,580 | +9.5% |
| Trade receivables | 40 | €20,579 | €12,613 | -€7,966 | -38.7% |
| Other amounts receivable | 41 | €6,704 | €17,250 | +€10,546 | +157% |
| Cash at bank and in hand | 54/58 | €78,826 | €26,273 | -€52,553 | -66.7% |
| Deferred charges and accrued income | 490/1 | €402 | €2,753 | +€2,350 | +584% |
| Total equity and liabilities | 10/49 | €223,781 | €192,484 | -€31,297 | -14.0% |
| Equity | 10/15 | €26,305 | €12,882 | -€13,423 | -51.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,805 | €382 | -€13,423 | -97.2% |
| Amounts payable | 17/49 | €197,476 | €179,603 | -€17,874 | -9.1% |
| Amounts payable after more than one year | 17 | €18,000 | €18,000 | = | 0.0% |
| Other amounts payable | 178/9 | €18,000 | €18,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €179,476 | €161,603 | -€17,874 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €99,609 | €13,928 | -€85,682 | -86.0% |
| Suppliers | 440/4 | €99,609 | €13,928 | -€85,682 | -86.0% |
| Advances received on contracts in progress | 46 | - | €79,028 | +€79,028 | |
| Taxes, remuneration and social security | 45 | €9,236 | €9,500 | +€264 | +2.9% |
| Taxes | 450/3 | €9,236 | €9,500 | +€264 | +2.9% |
| Other amounts payable | 47/48 | €70,631 | €59,147 | -€11,484 | -16.3% |
| Non-recurring operating income | 76A | - | €5,821 | +€5,821 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,455 | €36,134 | +€680 | +1.9% |
| Other operating charges | 640/8 | €2,481 | €2,225 | -€256 | -10.3% |
| Gross operating margin | 9900 | €120,950 | €106,897 | -€14,053 | -11.6% |
| Operating profit (loss) | 9901 | €83,015 | €68,537 | -€14,477 | -17.4% |
| Financial income | 75/76B | €107 | €3 | -€104 | -97.2% |
| Recurring financial income | 75 | €107 | €3 | -€104 | -97.2% |
| Financial charges | 65/66B | €5,290 | €6,710 | +€1,420 | +26.8% |
| Recurring financial charges | 65 | €5,290 | €6,710 | +€1,420 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €77,831 | €61,830 | -€16,001 | -20.6% |
| Income taxes | 67/77 | €19,637 | €15,253 | -€4,383 | -22.3% |
| Profit (loss) for the period | 9904 | €58,194 | €46,577 | -€11,618 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,194 | €46,577 | -€11,618 | -20.0% |
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 29 October 2026 via checked.be.