D'HASELEER: 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.
D'HASELEER
Largest movements
- Tangible fixed assets -€14,479
down €14,479 (-2.9%), from €498,643 to €484,164
of which Land and buildings: -€13,377
- Tax, wage and social debts -€11,994
down €11,994 (-30.5%), from €39,354 to €27,360
- Trade debts -€6,360
down €6,360 (-77.3%), from €8,232 to €1,872
- Gross operating margin -€1,858
down €1,858 (-7.8%), from €23,949 to €22,091
- Other operating charges -€376
down €376 (-12.1%), from €3,118 to €2,742
- Taxes -€347
down €347 (-12.2%), from €2,845 to €2,498
- Financial charges -€240
down €240 (-12.3%), from €1,960 to €1,720
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 | €513,753 | €494,792 | -€18,961 | -3.7% |
| Fixed assets | 21/28 | €498,767 | €484,288 | -€14,479 | -2.9% |
| Tangible fixed assets | 22/27 | €498,643 | €484,164 | -€14,479 | -2.9% |
| Land and buildings | 22 | €496,610 | €483,234 | -€13,377 | -2.7% |
| Furniture and vehicles | 24 | €2,033 | €931 | -€1,102 | -54.2% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €14,986 | €10,504 | -€4,482 | -29.9% |
| Amounts receivable within one year | 40/41 | €11,241 | €7,997 | -€3,244 | -28.9% |
| Trade receivables | 40 | €11,054 | €7,997 | -€3,057 | -27.7% |
| Other amounts receivable | 41 | €187 | €0 | -€187 | -100% |
| Cash at bank and in hand | 54/58 | €1,946 | €646 | -€1,300 | -66.8% |
| Deferred charges and accrued income | 490/1 | €1,799 | €1,861 | +€62 | +3.4% |
| Total equity and liabilities | 10/49 | €513,753 | €494,792 | -€18,961 | -3.7% |
| Equity | 10/15 | €377,987 | €378,656 | +€669 | +0.2% |
| Contributions | 10/11 | €255,843 | €255,843 | = | 0.0% |
| Capital | 10 | €255,843 | €255,843 | = | 0.0% |
| Issued capital | 100 | €255,843 | €255,843 | = | 0.0% |
| Reserves | 13 | €79,560 | €79,560 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,994 | €6,994 | = | 0.0% |
| Legal reserve | 130 | €6,994 | €6,994 | = | 0.0% |
| Distributable reserves | 133 | €72,566 | €72,566 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,583 | €43,252 | +€669 | +1.6% |
| Amounts payable | 17/49 | €135,766 | €116,136 | -€19,630 | -14.5% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €75,766 | €53,636 | -€22,130 | -29.2% |
| Trade debts | 44 | €8,232 | €1,872 | -€6,360 | -77.3% |
| Suppliers | 440/4 | €8,232 | €1,872 | -€6,360 | -77.3% |
| Taxes, remuneration and social security | 45 | €39,354 | €27,360 | -€11,994 | -30.5% |
| Taxes | 450/3 | €39,354 | €27,360 | -€11,994 | -30.5% |
| Other amounts payable | 47/48 | €28,180 | €24,404 | -€3,776 | -13.4% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Non-recurring operating income | 76A | €873 | €0 | -€873 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,547 | €14,479 | -€68 | -0.5% |
| Other operating charges | 640/8 | €3,118 | €2,742 | -€376 | -12.1% |
| Gross operating margin | 9900 | €23,949 | €22,091 | -€1,858 | -7.8% |
| Operating profit (loss) | 9901 | €6,284 | €4,871 | -€1,414 | -22.5% |
| Financial income | 75/76B | €0 | €16 | +€16 | +80,850% |
| Recurring financial income | 75 | €0 | €16 | +€16 | +80,850% |
| Financial charges | 65/66B | €1,960 | €1,720 | -€240 | -12.3% |
| Recurring financial charges | 65 | €1,960 | €1,720 | -€240 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €4,324 | €3,167 | -€1,157 | -26.8% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €2,845 | €2,498 | -€347 | -12.2% |
| Profit (loss) for the period | 9904 | €1,479 | €669 | -€810 | -54.8% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €1,479 | €669 | -€810 | -54.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.