HAAS: 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.
HAAS
Largest movements
- Cash -€6,388
down €6,388 (-93.7%), from €6,814 to €426
mainly Other debts (-€6,412) and Trade debts (-€5,247)
- Receivables within one year -€5,301
down €5,301 (-53.6%), from €9,892 to €4,590
of which Trade receivables: -€7,611
- Tangible fixed assets +€1,774
up €1,774 (+45.0%), from €3,946 to €5,720
of which Plant, machinery and equipment: +€2,644
- Deferred charges and accrued income -€1,255
down €1,255 (-64.4%), from €1,948 to €694
- Other debts -€6,412
down €6,412 (-27.6%), from €23,205 to €16,792
- Trade debts -€5,247
down €5,247 (-95.3%), from €5,509 to €261
- Profit (loss) carried forward +€1,929
up €1,929 (+5.2%), from -€37,242 to -€35,313
- Tax, wage and social debts -€1,438
down €1,438 (-67.6%), from €2,128 to €689
- Gross operating margin +€41,300
up €41,300, from -€34,436 to €6,864
- Other operating charges +€838
up €838 (+231%), from €363 to €1,201
- Financial charges +€762
up €762 (+64.4%), from €1,184 to €1,947
- Depreciation +€430
up €430 (+43.1%), from €998 to €1,428
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 | €22,600 | €11,431 | -€11,169 | -49.4% |
| Fixed assets | 21/28 | €3,946 | €5,720 | +€1,774 | +45.0% |
| Tangible fixed assets | 22/27 | €3,946 | €5,720 | +€1,774 | +45.0% |
| Plant, machinery and equipment | 23 | €781 | €3,425 | +€2,644 | +338% |
| Furniture and vehicles | 24 | €1,221 | €651 | -€569 | -46.6% |
| Other tangible fixed assets | 26 | €1,944 | €1,644 | -€300 | -15.4% |
| Current assets | 29/58 | €18,654 | €5,710 | -€12,944 | -69.4% |
| Amounts receivable within one year | 40/41 | €9,892 | €4,590 | -€5,301 | -53.6% |
| Trade receivables | 40 | €9,892 | €2,280 | -€7,611 | -76.9% |
| Other amounts receivable | 41 | - | €2,310 | +€2,310 | |
| Cash at bank and in hand | 54/58 | €6,814 | €426 | -€6,388 | -93.7% |
| Deferred charges and accrued income | 490/1 | €1,948 | €694 | -€1,255 | -64.4% |
| Total equity and liabilities | 10/49 | €22,600 | €11,431 | -€11,169 | -49.4% |
| Equity | 10/15 | -€8,241 | -€6,312 | +€1,929 | +23.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €19,000 | €19,000 | = | 0.0% |
| Distributable reserves | 133 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,242 | -€35,313 | +€1,929 | +5.2% |
| Amounts payable | 17/49 | €30,841 | €17,743 | -€13,098 | -42.5% |
| Amounts payable within one year | 42/48 | €30,841 | €17,743 | -€13,098 | -42.5% |
| Trade debts | 44 | €5,509 | €261 | -€5,247 | -95.3% |
| Suppliers | 440/4 | €5,509 | €261 | -€5,247 | -95.3% |
| Taxes, remuneration and social security | 45 | €2,128 | €689 | -€1,438 | -67.6% |
| Taxes | 450/3 | €2,128 | €689 | -€1,438 | -67.6% |
| Other amounts payable | 47/48 | €23,205 | €16,792 | -€6,412 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €998 | €1,428 | +€430 | +43.1% |
| Other operating charges | 640/8 | €363 | €1,201 | +€838 | +231% |
| Gross operating margin | 9900 | -€34,436 | €6,864 | +€41,300 | |
| Operating profit (loss) | 9901 | -€35,797 | €4,235 | +€40,032 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +150% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +150% |
| Financial charges | 65/66B | €1,184 | €1,947 | +€762 | +64.4% |
| Recurring financial charges | 65 | €1,184 | €1,947 | +€762 | +64.4% |
| Profit (loss) for the period before taxes | 9903 | -€36,981 | €2,289 | +€39,270 | |
| Income taxes | 67/77 | €260 | €360 | +€99 | +38.1% |
| Profit (loss) for the period | 9904 | -€37,242 | €1,929 | +€39,171 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,242 | €1,929 | +€39,171 |
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 14 October 2026 via checked.be.