2B Hasselt: 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.
2B Hasselt
Largest movements
- Tangible fixed assets -€390,701
down €390,701 (-8.1%), from €4.8m to €4.4m
- Cash +€89,527
up €89,527 (+805%), from €11,115 to €100,641
mainly Depreciation (+€390,701) and Receivables within one year (+€39,360)
- Other debts -€344,173
down €344,173 (-6.7%), from €5.1m to €4.8m
- Financial charges -€80,723
down €80,723 (-35.9%), from €224,603 to €143,880
- Gross operating margin +€46,572
up €46,572 (+8.2%), from €566,460 to €613,032
- Other operating charges +€45,841
up €45,841 (+77.8%), from €58,921 to €104,762
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 | €5,111,041 | €4,771,396 | -€339,645 | -6.6% |
| Fixed assets | 21/28 | €4,832,031 | €4,441,330 | -€390,701 | -8.1% |
| Tangible fixed assets | 22/27 | €4,832,031 | €4,441,330 | -€390,701 | -8.1% |
| Land and buildings | 22 | €4,832,031 | €4,441,330 | -€390,701 | -8.1% |
| Current assets | 29/58 | €279,010 | €330,066 | +€51,056 | +18.3% |
| Amounts receivable within one year | 40/41 | €226,608 | €187,248 | -€39,360 | -17.4% |
| Trade receivables | 40 | €226,608 | €187,248 | -€39,360 | -17.4% |
| Cash at bank and in hand | 54/58 | €11,115 | €100,641 | +€89,527 | +805% |
| Deferred charges and accrued income | 490/1 | €41,287 | €42,176 | +€889 | +2.2% |
| Total equity and liabilities | 10/49 | €5,111,041 | €4,771,396 | -€339,645 | -6.6% |
| Equity | 10/15 | -€181,532 | -€211,011 | -€29,479 | -16.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€243,532 | -€273,011 | -€29,479 | -12.1% |
| Amounts payable | 17/49 | €5,292,572 | €4,982,406 | -€310,166 | -5.9% |
| Amounts payable within one year | 42/48 | €5,149,537 | €4,835,745 | -€313,791 | -6.1% |
| Trade debts | 44 | €1,393 | €30,254 | +€28,861 | +2,073% |
| Suppliers | 440/4 | €1,393 | €30,254 | +€28,861 | +2,073% |
| Taxes, remuneration and social security | 45 | €28,647 | €30,168 | +€1,521 | +5.3% |
| Taxes | 450/3 | €28,647 | €30,168 | +€1,521 | +5.3% |
| Other amounts payable | 47/48 | €5,119,497 | €4,775,324 | -€344,173 | -6.7% |
| Accrued charges and deferred income | 492/3 | €143,036 | €146,661 | +€3,625 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €390,701 | €390,701 | = | 0.0% |
| Other operating charges | 640/8 | €58,921 | €104,762 | +€45,841 | +77.8% |
| Gross operating margin | 9900 | €566,460 | €613,032 | +€46,572 | +8.2% |
| Operating profit (loss) | 9901 | €116,839 | €117,569 | +€730 | +0.6% |
| Financial charges | 65/66B | €224,603 | €143,880 | -€80,723 | -35.9% |
| Recurring financial charges | 65 | €224,603 | €143,880 | -€80,723 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | -€107,764 | -€26,311 | +€81,453 | +75.6% |
| Income taxes | 67/77 | - | €3,168 | +€3,168 | |
| Profit (loss) for the period | 9904 | -€107,764 | -€29,479 | +€78,285 | +72.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€107,764 | -€29,479 | +€78,285 | +72.6% |
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 25 October 2026 via checked.be.