HAAS Ingrid: 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 Ingrid
Largest movements
- Cash +€60,243
up €60,243 (+18.6%), from €323,607 to €383,849
mainly Net result for the year (+€52,193) and Depreciation (+€10,752)
- Tangible fixed assets -€10,752
down €10,752 (-57.4%), from €18,732 to €7,980
of which Leasing and similar rights: -€10,500
- Reserves +€52,193
up €52,193 (+48.9%), from €106,694 to €158,887
of which Distributable reserves: +€52,193
- Gross operating margin -€1,902
down €1,902 (-2.1%), from €92,282 to €90,380
- Other operating charges -€1,389
down €1,389 (-59.9%), from €2,321 to €932
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 | €459,525 | €510,953 | +€51,428 | +11.2% |
| Fixed assets | 21/28 | €134,107 | €123,355 | -€10,752 | -8.0% |
| Tangible fixed assets | 22/27 | €18,732 | €7,980 | -€10,752 | -57.4% |
| Plant, machinery and equipment | 23 | €752 | €501 | -€252 | -33.4% |
| Leasing and similar rights | 25 | €17,979 | €7,479 | -€10,500 | -58.4% |
| Financial fixed assets | 28 | €115,375 | €115,375 | = | 0.0% |
| Current assets | 29/58 | €325,418 | €387,598 | +€62,180 | +19.1% |
| Amounts receivable within one year | 40/41 | - | €1,703 | +€1,703 | |
| Trade receivables | 40 | - | €1,703 | +€1,703 | |
| Cash at bank and in hand | 54/58 | €323,607 | €383,849 | +€60,243 | +18.6% |
| Deferred charges and accrued income | 490/1 | €1,812 | €2,046 | +€234 | +12.9% |
| Total equity and liabilities | 10/49 | €459,525 | €510,953 | +€51,428 | +11.2% |
| Equity | 10/15 | €448,229 | €500,422 | +€52,193 | +11.6% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €106,694 | €158,887 | +€52,193 | +48.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €104,834 | €157,027 | +€52,193 | +49.8% |
| Profit (loss) carried forward | 14 | €328,535 | €328,535 | = | 0.0% |
| Amounts payable | 17/49 | €11,296 | €10,531 | -€765 | -6.8% |
| Amounts payable within one year | 42/48 | €10,494 | €10,211 | -€283 | -2.7% |
| Trade debts | 44 | €2,103 | €608 | -€1,495 | -71.1% |
| Suppliers | 440/4 | €2,103 | €608 | -€1,495 | -71.1% |
| Taxes, remuneration and social security | 45 | €7,014 | €7,122 | +€108 | +1.5% |
| Taxes | 450/3 | €5,814 | €5,922 | +€108 | +1.9% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Other amounts payable | 47/48 | €1,377 | €2,481 | +€1,103 | +80.1% |
| Accrued charges and deferred income | 492/3 | €802 | €320 | -€482 | -60.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,752 | €10,752 | = | 0.0% |
| Other operating charges | 640/8 | €2,321 | €932 | -€1,389 | -59.9% |
| Gross operating margin | 9900 | €92,282 | €90,380 | -€1,902 | -2.1% |
| Operating profit (loss) | 9901 | €79,209 | €78,697 | -€512 | -0.6% |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €190 | €77 | -€114 | -59.7% |
| Recurring financial charges | 65 | €190 | €77 | -€114 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €79,049 | €78,620 | -€429 | -0.5% |
| Income taxes | 67/77 | €26,276 | €26,427 | +€151 | +0.6% |
| Profit (loss) for the period | 9904 | €52,773 | €52,193 | -€580 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,773 | €52,193 | -€580 | -1.1% |
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 25 October 2026 via checked.be.