B.E. HASSELTSEPOORT: 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.
B.E. HASSELTSEPOORT
Largest movements
- Receivables within one year -€21,974
down €21,974 (-51.4%), from €42,723 to €20,749
- Tangible fixed assets -€5,317
down €5,317 (-4.0%), from €133,356 to €128,039
of which Land and buildings: -€3,779
- Cash +€1,880
up €1,880 (+31,389%), from €6 to €1,886
mainly Receivables within one year (+€21,974) and Depreciation (+€5,317)
- Profit (loss) carried forward -€15,441
down €15,441 (-134%), from -€11,542 to -€26,983
- Debts after one year -€5,137
down €5,137 (-6.8%), from €75,650 to €70,513
- Trade debts -€4,205
down €4,205 (-82.5%), from €5,100 to €895
- Gross operating margin -€5,667
down €5,667 (-649%), from -€874 to -€6,540
- Depreciation -€3,972
down €3,972 (-42.8%), from €9,289 to €5,317
- Financial income -€1,326
down €1,326 (-50.6%), from €2,623 to €1,297
- Financial charges +€1,195
up €1,195 (+37.1%), from €3,224 to €4,419
of which Non-recurring financial charges: +€997
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 | €176,178 | €151,574 | -€24,604 | -14.0% |
| Fixed assets | 21/28 | €133,356 | €128,039 | -€5,317 | -4.0% |
| Tangible fixed assets | 22/27 | €133,356 | €128,039 | -€5,317 | -4.0% |
| Land and buildings | 22 | €129,037 | €125,258 | -€3,779 | -2.9% |
| Plant, machinery and equipment | 23 | €4,318 | €2,781 | -€1,537 | -35.6% |
| Current assets | 29/58 | €42,822 | €23,535 | -€19,287 | -45.0% |
| Amounts receivable within one year | 40/41 | €42,723 | €20,749 | -€21,974 | -51.4% |
| Other amounts receivable | 41 | €42,723 | €20,749 | -€21,974 | -51.4% |
| Cash at bank and in hand | 54/58 | €6 | €1,886 | +€1,880 | +31,389% |
| Deferred charges and accrued income | 490/1 | €93 | €900 | +€807 | +865% |
| Total equity and liabilities | 10/49 | €176,178 | €151,574 | -€24,604 | -14.0% |
| Equity | 10/15 | €89,823 | €74,382 | -€15,441 | -17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,765 | €82,765 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €62,765 | €62,765 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,542 | -€26,983 | -€15,441 | -134% |
| Amounts payable | 17/49 | €86,355 | €77,192 | -€9,163 | -10.6% |
| Amounts payable after more than one year | 17 | €75,650 | €70,513 | -€5,137 | -6.8% |
| Financial debts | 170/4 | €75,650 | €70,513 | -€5,137 | -6.8% |
| Amounts payable within one year | 42/48 | €10,056 | €6,032 | -€4,025 | -40.0% |
| Current portion of amounts payable after more than one year | 42 | €4,956 | €5,137 | +€181 | +3.6% |
| Trade debts | 44 | €5,100 | €895 | -€4,205 | -82.5% |
| Suppliers | 440/4 | €5,100 | €895 | -€4,205 | -82.5% |
| Accrued charges and deferred income | 492/3 | €649 | €647 | -€1 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,289 | €5,317 | -€3,972 | -42.8% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | -€874 | -€6,540 | -€5,667 | -649% |
| Operating profit (loss) | 9901 | -€10,612 | -€12,319 | -€1,707 | -16.1% |
| Financial income | 75/76B | €2,623 | €1,297 | -€1,326 | -50.6% |
| Recurring financial income | 75 | €2,623 | €1,297 | -€1,326 | -50.6% |
| Financial charges | 65/66B | €3,224 | €4,419 | +€1,195 | +37.1% |
| Recurring financial charges | 65 | €3,224 | €3,423 | +€198 | +6.2% |
| Non-recurring financial charges | 66B | - | €997 | +€997 | |
| Profit (loss) for the period before taxes | 9903 | -€11,213 | -€15,441 | -€4,228 | -37.7% |
| Profit (loss) for the period | 9904 | -€11,213 | -€15,441 | -€4,228 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,213 | -€15,441 | -€4,228 | -37.7% |
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 21 October 2026 via checked.be.