BC 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.
BC HASSELT
Largest movements
- Tangible fixed assets -€34,075
down €34,075 (-26.6%), from €128,251 to €94,176
of which Other tangible fixed assets: -€21,193
- Receivables within one year +€17,005
up €17,005 (+39.2%), from €43,327 to €60,333
of which Other amounts receivable: +€18,065
- Financial fixed assets +€5,070
up €5,070 (+12.7%), from €40,000 to €45,070
- Profit (loss) carried forward -€18,533
down €18,533 (-49.4%), from €37,510 to €18,978
- Trade debts +€13,953
up €13,953 (+8.6%), from €162,429 to €176,382
- Tax, wage and social debts -€13,047
down €13,047 (-27.5%), from €47,413 to €34,366
of which Remuneration and social security: -€10,975
- Staff costs +€25,343
up €25,343 (+14.6%), from €173,861 to €199,203
- Other operating charges -€3,935
down €3,935 (-70.7%), from €5,570 to €1,635
- Gross operating margin -€3,030
down €3,030 (-1.3%), from €227,077 to €224,047
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 | €253,552 | €238,236 | -€15,316 | -6.0% |
| Fixed assets | 21/28 | €168,251 | €139,246 | -€29,005 | -17.2% |
| Tangible fixed assets | 22/27 | €128,251 | €94,176 | -€34,075 | -26.6% |
| Plant, machinery and equipment | 23 | - | €6,421 | +€6,421 | |
| Furniture and vehicles | 24 | €22,268 | €2,965 | -€19,304 | -86.7% |
| Other tangible fixed assets | 26 | €105,983 | €84,790 | -€21,193 | -20.0% |
| Financial fixed assets | 28 | €40,000 | €45,070 | +€5,070 | +12.7% |
| Current assets | 29/58 | €85,301 | €98,990 | +€13,689 | +16.0% |
| Stocks and contracts in progress | 3 | €12,197 | €9,897 | -€2,300 | -18.9% |
| Stocks | 30/36 | €12,197 | €9,897 | -€2,300 | -18.9% |
| Amounts receivable within one year | 40/41 | €43,327 | €60,333 | +€17,005 | +39.2% |
| Trade receivables | 40 | €2,311 | €1,252 | -€1,059 | -45.8% |
| Other amounts receivable | 41 | €41,016 | €59,081 | +€18,065 | +44.0% |
| Cash at bank and in hand | 54/58 | €29,776 | €27,677 | -€2,099 | -7.1% |
| Deferred charges and accrued income | 490/1 | - | €1,083 | +€1,083 | |
| Total equity and liabilities | 10/49 | €253,552 | €238,236 | -€15,316 | -6.0% |
| Equity | 10/15 | €43,710 | €25,178 | -€18,533 | -42.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,510 | €18,978 | -€18,533 | -49.4% |
| Amounts payable | 17/49 | €209,842 | €213,059 | +€3,216 | +1.5% |
| Amounts payable after more than one year | 17 | - | €2,310 | +€2,310 | |
| Financial debts | 170/4 | - | €2,310 | +€2,310 | |
| Amounts payable within one year | 42/48 | €209,842 | €210,749 | +€906 | +0.4% |
| Trade debts | 44 | €162,429 | €176,382 | +€13,953 | +8.6% |
| Suppliers | 440/4 | €162,429 | €176,382 | +€13,953 | +8.6% |
| Taxes, remuneration and social security | 45 | €47,413 | €34,366 | -€13,047 | -27.5% |
| Taxes | 450/3 | €4,601 | €2,530 | -€2,071 | -45.0% |
| Remuneration and social security | 454/9 | €42,812 | €31,837 | -€10,975 | -25.6% |
| Remuneration, social security and pensions | 62 | €173,861 | €199,203 | +€25,343 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,346 | €44,125 | +€1,778 | +4.2% |
| Other operating charges | 640/8 | €5,570 | €1,635 | -€3,935 | -70.7% |
| Gross operating margin | 9900 | €227,077 | €224,047 | -€3,030 | -1.3% |
| Operating profit (loss) | 9901 | €5,301 | -€20,915 | -€26,215 | |
| Financial income | 75/76B | €3,192 | €2,712 | -€480 | -15.0% |
| Recurring financial income | 75 | €3,192 | €2,712 | -€480 | -15.0% |
| Financial charges | 65/66B | €925 | €330 | -€595 | -64.3% |
| Recurring financial charges | 65 | €925 | €330 | -€595 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | €7,568 | -€18,533 | -€26,100 | |
| Profit (loss) for the period | 9904 | €7,568 | -€18,533 | -€26,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,568 | -€18,533 | -€26,100 |
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.