EXPERTEN 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.
EXPERTEN HASSELT
Largest movements
- Tangible fixed assets +€96,495
up €96,495 (+3,387%), from €2,849 to €99,344
of which Furniture and vehicles: +€92,534
- Cash -€57,921
down €57,921 (-13.9%), from €416,293 to €358,372
mainly Investment in fixed assets (net) (-€102,080) and Receivables within one year (-€9,044)
- Receivables within one year +€9,044
up €9,044 (+152%), from €5,967 to €15,011
of which Trade receivables: +€4,956
- Reserves +€47,300
up €47,300 (+13.2%), from €357,600 to €404,900
- Gross operating margin -€7,908
down €7,908 (-9.3%), from €84,928 to €77,020
- Taxes -€3,115
down €3,115 (-11.9%), from €26,077 to €22,962
- Depreciation +€2,782
up €2,782 (+99.3%), from €2,803 to €5,585
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 | €426,171 | €475,148 | +€48,977 | +11.5% |
| Fixed assets | 21/28 | €2,849 | €99,344 | +€96,495 | +3,387% |
| Tangible fixed assets | 22/27 | €2,849 | €99,344 | +€96,495 | +3,387% |
| Land and buildings | 22 | €1,828 | €4,889 | +€3,061 | +167% |
| Plant, machinery and equipment | 23 | €1,021 | €1,921 | +€900 | +88.1% |
| Furniture and vehicles | 24 | - | €92,534 | +€92,534 | |
| Current assets | 29/58 | €423,322 | €375,804 | -€47,518 | -11.2% |
| Amounts receivable within one year | 40/41 | €5,967 | €15,011 | +€9,044 | +152% |
| Trade receivables | 40 | €4,437 | €9,393 | +€4,956 | +112% |
| Other amounts receivable | 41 | €1,530 | €5,618 | +€4,088 | +267% |
| Cash at bank and in hand | 54/58 | €416,293 | €358,372 | -€57,921 | -13.9% |
| Deferred charges and accrued income | 490/1 | €1,062 | €2,421 | +€1,359 | +128% |
| Total equity and liabilities | 10/49 | €426,171 | €475,148 | +€48,977 | +11.5% |
| Equity | 10/15 | €420,471 | €467,779 | +€47,308 | +11.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €357,600 | €404,900 | +€47,300 | +13.2% |
| Distributable reserves | 133 | €357,600 | €404,900 | +€47,300 | +13.2% |
| Profit (loss) carried forward | 14 | €42,411 | €42,419 | +€8 | 0.0% |
| Amounts payable | 17/49 | €5,700 | €7,369 | +€1,669 | +29.3% |
| Amounts payable within one year | 42/48 | €5,700 | €7,369 | +€1,669 | +29.3% |
| Trade debts | 44 | €1,622 | €2,998 | +€1,376 | +84.8% |
| Suppliers | 440/4 | €1,622 | €2,998 | +€1,376 | +84.8% |
| Taxes, remuneration and social security | 45 | €3,556 | €4,037 | +€481 | +13.5% |
| Taxes | 450/3 | €3,556 | €4,037 | +€481 | +13.5% |
| Other amounts payable | 47/48 | €522 | €334 | -€188 | -36.0% |
| Non-recurring operating income | 76A | - | €8,656 | +€8,656 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,803 | €5,585 | +€2,782 | +99.3% |
| Other operating charges | 640/8 | €727 | €955 | +€228 | +31.4% |
| Gross operating margin | 9900 | €84,928 | €77,020 | -€7,908 | -9.3% |
| Operating profit (loss) | 9901 | €81,398 | €70,480 | -€10,918 | -13.4% |
| Financial income | 75/76B | €14 | €13 | -€1 | -7.1% |
| Recurring financial income | 75 | €14 | €13 | -€1 | -7.1% |
| Financial charges | 65/66B | €833 | €223 | -€610 | -73.2% |
| Recurring financial charges | 65 | €833 | €223 | -€610 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | €80,579 | €70,270 | -€10,309 | -12.8% |
| Income taxes | 67/77 | €26,077 | €22,962 | -€3,115 | -11.9% |
| Profit (loss) for the period | 9904 | €54,502 | €47,308 | -€7,194 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,502 | €47,308 | -€7,194 | -13.2% |
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 16 October 2026 via checked.be.