Callebaut Hasse: what changed
Callebaut Hasse
Largest movements
- Tangible fixed assets -€26,649
no longer reported in 2026 (was €26,649)
of which Leasing and similar rights: -€26,488
- Receivables within one year -€11,645
down €11,645 (-48.3%), from €24,093 to €12,447
of which Trade receivables: -€11,765
- Cash +€5,487
up €5,487 (+169%), from €3,255 to €8,742
mainly Other debts (+€30,492) and Investment in fixed assets (net) (+€26,488)
- Debts after one year -€58,232
down €58,232 (-45.1%), from €129,135 to €70,903
- Other debts +€30,492
up €30,492 (+682%), from €4,474 to €34,966
- Reserves +€17,355
up €17,355 (+7.7%), from €224,405 to €241,761
- Tax, wage and social debts -€15,540
down €15,540 (-87.0%), from €17,856 to €2,315
- Current portion of long-term debt -€7,995
down €7,995 (-19.6%), from €40,876 to €32,881
- Gross operating margin -€32,674
down €32,674 (-43.4%), from €75,365 to €42,692
- Taxes -€11,604
down €11,604 (-62.8%), from €18,486 to €6,882
- Depreciation -€9,127
down €9,127 (-98.3%), from €9,289 to €161
- Financial charges -€6,244
down €6,244 (-67.7%), from €9,226 to €2,981
- Other operating charges +€1,539
up €1,539 (+166%), from €929 to €2,469
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €418,246 | €384,835 | -€33,411 | -8.0% |
| Fixed assets | 21/28 | €390,296 | €363,647 | -€26,649 | -6.8% |
| Tangible fixed assets | 22/27 | €26,649 | - | -€26,649 | |
| Furniture and vehicles | 24 | €161 | - | -€161 | |
| Leasing and similar rights | 25 | €26,488 | - | -€26,488 | |
| Financial fixed assets | 28 | €363,647 | €363,647 | = | 0.0% |
| Current assets | 29/58 | €27,951 | €21,189 | -€6,762 | -24.2% |
| Amounts receivable within one year | 40/41 | €24,093 | €12,447 | -€11,645 | -48.3% |
| Trade receivables | 40 | €24,093 | €12,328 | -€11,765 | -48.8% |
| Other amounts receivable | 41 | - | €120 | +€120 | |
| Cash at bank and in hand | 54/58 | €3,255 | €8,742 | +€5,487 | +169% |
| Deferred charges and accrued income | 490/1 | €603 | - | -€603 | |
| Total equity and liabilities | 10/49 | €418,246 | €384,835 | -€33,411 | -8.0% |
| Equity | 10/15 | €225,405 | €242,761 | +€17,355 | +7.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €224,405 | €241,761 | +€17,355 | +7.7% |
| Distributable reserves | 133 | €224,405 | €241,761 | +€17,355 | +7.7% |
| Amounts payable | 17/49 | €192,841 | €142,075 | -€50,767 | -26.3% |
| Amounts payable after more than one year | 17 | €129,135 | €70,903 | -€58,232 | -45.1% |
| Financial debts | 170/4 | €129,135 | €70,903 | -€58,232 | -45.1% |
| Amounts payable within one year | 42/48 | €63,706 | €70,898 | +€7,192 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €40,876 | €32,881 | -€7,995 | -19.6% |
| Trade debts | 44 | €501 | €736 | +€234 | +46.7% |
| Suppliers | 440/4 | €501 | €736 | +€234 | +46.7% |
| Taxes, remuneration and social security | 45 | €17,856 | €2,315 | -€15,540 | -87.0% |
| Taxes | 450/3 | €17,856 | €2,315 | -€15,540 | -87.0% |
| Other amounts payable | 47/48 | €4,474 | €34,966 | +€30,492 | +682% |
| Accrued charges and deferred income | 492/3 | - | €273 | +€273 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,289 | €161 | -€9,127 | -98.3% |
| Other operating charges | 640/8 | €929 | €2,469 | +€1,539 | +166% |
| Non-recurring operating charges | 66A | - | €12,958 | +€12,958 | |
| Gross operating margin | 9900 | €75,365 | €42,692 | -€32,674 | -43.4% |
| Operating profit (loss) | 9901 | €65,147 | €27,103 | -€38,044 | -58.4% |
| Financial income | 75/76B | €187 | €115 | -€72 | -38.3% |
| Recurring financial income | 75 | €187 | €115 | -€72 | -38.3% |
| Financial charges | 65/66B | €9,226 | €2,981 | -€6,244 | -67.7% |
| Recurring financial charges | 65 | €9,226 | €2,981 | -€6,244 | -67.7% |
| Profit (loss) for the period before taxes | 9903 | €56,109 | €24,237 | -€31,871 | -56.8% |
| Income taxes | 67/77 | €18,486 | €6,882 | -€11,604 | -62.8% |
| Profit (loss) for the period | 9904 | €37,623 | €17,355 | -€20,268 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,623 | €17,355 | -€20,268 | -53.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.