VANHEE HANNE DR.: 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.
VANHEE HANNE DR.
Largest movements
- Cash +€17,938
up €17,938 (+24.1%), from €74,513 to €92,451
mainly Net result for the year (+€22,365) and Depreciation (+€6,322)
- Receivables within one year +€5,914
up €5,914 (+11.1%), from €53,500 to €59,414
- Tangible fixed assets -€3,327
down €3,327 (-12.9%), from €25,702 to €22,375
of which Furniture and vehicles: -€2,908
- Intangible fixed assets -€2,995
down €2,995 (-63.2%), from €4,742 to €1,747
- Reserves +€22,365
up €22,365 (+14.5%), from €154,367 to €176,732
- Tax, wage and social debts -€2,661
no longer reported in 2025 (was €2,661)
- Other debts -€2,352
down €2,352 (-8.6%), from €27,392 to €25,040
- Gross operating margin -€17,590
down €17,590 (-33.6%), from €52,278 to €34,688
- Taxes -€3,265
down €3,265 (-26.4%), from €12,386 to €9,121
- Depreciation -€1,485
down €1,485 (-19.0%), from €7,807 to €6,322
- Financial income +€1,241
up €1,241 (+40.7%), from €3,050 to €4,291
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 | €196,820 | €214,320 | +€17,500 | +8.9% |
| Fixed assets | 21/28 | €65,444 | €59,122 | -€6,322 | -9.7% |
| Intangible fixed assets | 21 | €4,742 | €1,747 | -€2,995 | -63.2% |
| Tangible fixed assets | 22/27 | €25,702 | €22,375 | -€3,327 | -12.9% |
| Land and buildings | 22 | €11,392 | €11,163 | -€229 | -2.0% |
| Plant, machinery and equipment | 23 | €371 | €181 | -€190 | -51.2% |
| Furniture and vehicles | 24 | €13,939 | €11,031 | -€2,908 | -20.9% |
| Financial fixed assets | 28 | €35,000 | €35,000 | = | 0.0% |
| Current assets | 29/58 | €131,376 | €155,198 | +€23,822 | +18.1% |
| Amounts receivable within one year | 40/41 | €53,500 | €59,414 | +€5,914 | +11.1% |
| Other amounts receivable | 41 | €53,500 | €59,414 | +€5,914 | +11.1% |
| Cash at bank and in hand | 54/58 | €74,513 | €92,451 | +€17,938 | +24.1% |
| Deferred charges and accrued income | 490/1 | €3,363 | €3,333 | -€30 | -0.9% |
| Total equity and liabilities | 10/49 | €196,820 | €214,320 | +€17,500 | +8.9% |
| Equity | 10/15 | €166,767 | €189,132 | +€22,365 | +13.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €154,367 | €176,732 | +€22,365 | +14.5% |
| Distributable reserves | 133 | €154,367 | €176,732 | +€22,365 | +14.5% |
| Amounts payable | 17/49 | €30,053 | €25,188 | -€4,865 | -16.2% |
| Amounts payable within one year | 42/48 | €30,053 | €25,188 | -€4,865 | -16.2% |
| Trade debts | 44 | - | €148 | +€148 | |
| Suppliers | 440/4 | - | €148 | +€148 | |
| Taxes, remuneration and social security | 45 | €2,661 | - | -€2,661 | |
| Taxes | 450/3 | €2,661 | - | -€2,661 | |
| Other amounts payable | 47/48 | €27,392 | €25,040 | -€2,352 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,807 | €6,322 | -€1,485 | -19.0% |
| Other operating charges | 640/8 | €888 | €513 | -€375 | -42.2% |
| Gross operating margin | 9900 | €52,278 | €34,688 | -€17,590 | -33.6% |
| Operating profit (loss) | 9901 | €43,583 | €27,853 | -€15,730 | -36.1% |
| Financial income | 75/76B | €3,050 | €4,291 | +€1,241 | +40.7% |
| Recurring financial income | 75 | €3,050 | €4,291 | +€1,241 | +40.7% |
| Financial charges | 65/66B | €737 | €658 | -€79 | -10.7% |
| Recurring financial charges | 65 | €737 | €658 | -€79 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €45,896 | €31,486 | -€14,410 | -31.4% |
| Income taxes | 67/77 | €12,386 | €9,121 | -€3,265 | -26.4% |
| Profit (loss) for the period | 9904 | €33,510 | €22,365 | -€11,145 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,510 | €22,365 | -€11,145 | -33.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.