AC & P HASSELT: what changed
AC & P HASSELT
Largest movements
- Cash +€57,090
up €57,090 (+445%), from €12,821 to €69,910
mainly Net result for the year (+€1.5m) and Receivables within one year (+€38,589)
- Receivables within one year -€38,589
down €38,589 (-2.6%), from €1.5m to €1.5m
of which Trade receivables: -€55,443
- Profit (loss) carried forward +€1.5m
new in 2025: €1.5m
- Other debts -€1.4m
no longer reported in 2025 (was €1.4m)
- Trade debts -€58,974
down €58,974 (-98.4%), from €59,905 to €931
- Financial income +€1.6m
up €1.6m (+4,670%), from €34,250 to €1.6m
- Financial charges +€69,605
up €69,605 (+203%), from €34,370 to €103,975
- Gross operating margin +€5,269
up €5,269, from -€4,685 to €584
- Other operating charges +€1,935
up €1,935 (+3,122%), from €62 to €1,997
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,216,096 | €2,234,597 | +€18,501 | +0.8% |
| Fixed assets | 21/28 | €713,582 | €713,582 | = | 0.0% |
| Financial fixed assets | 28 | €713,582 | €713,582 | = | 0.0% |
| Current assets | 29/58 | €1,502,513 | €1,521,014 | +€18,501 | +1.2% |
| Amounts receivable within one year | 40/41 | €1,489,693 | €1,451,104 | -€38,589 | -2.6% |
| Trade receivables | 40 | €55,443 | - | -€55,443 | |
| Other amounts receivable | 41 | €1,434,250 | €1,451,104 | +€16,854 | +1.2% |
| Cash at bank and in hand | 54/58 | €12,821 | €69,910 | +€57,090 | +445% |
| Total equity and liabilities | 10/49 | €2,216,096 | €2,234,597 | +€18,501 | +0.8% |
| Equity | 10/15 | €705,309 | €2,233,666 | +€1.5m | +217% |
| Contributions | 10/11 | €157,000 | €157,000 | = | 0.0% |
| Reserves | 13 | €548,309 | €548,309 | = | 0.0% |
| Distributable reserves | 133 | €548,309 | €548,309 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,528,356 | +€1.5m | |
| Amounts payable | 17/49 | €1,510,787 | €931 | -€1.5m | -99.9% |
| Amounts payable within one year | 42/48 | €1,510,787 | €931 | -€1.5m | -99.9% |
| Trade debts | 44 | €59,905 | €931 | -€58,974 | -98.4% |
| Suppliers | 440/4 | €59,905 | €931 | -€58,974 | -98.4% |
| Taxes, remuneration and social security | 45 | €15,993 | - | -€15,993 | |
| Taxes | 450/3 | €15,993 | - | -€15,993 | |
| Other amounts payable | 47/48 | €1,434,889 | - | -€1.4m | |
| Other operating charges | 640/8 | €62 | €1,997 | +€1,935 | +3,122% |
| Gross operating margin | 9900 | -€4,685 | €584 | +€5,269 | |
| Operating profit (loss) | 9901 | -€4,747 | -€1,413 | +€3,334 | +70.2% |
| Financial income | 75/76B | €34,250 | €1,633,745 | +€1.6m | +4,670% |
| Recurring financial income | 75 | €34,250 | €1,633,745 | +€1.6m | +4,670% |
| Financial charges | 65/66B | €34,370 | €103,975 | +€69,605 | +203% |
| Recurring financial charges | 65 | €34,370 | €103,975 | +€69,605 | +203% |
| Profit (loss) for the period before taxes | 9903 | -€4,867 | €1,528,356 | +€1.5m | |
| Profit (loss) for the period | 9904 | -€4,867 | €1,528,356 | +€1.5m | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,867 | €1,528,356 | +€1.5m |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.