HAASJEBIKER: 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.
HAASJEBIKER
Largest movements
- Stocks and contracts -€27,128
down €27,128 (-5.9%), from €459,909 to €432,781
- Receivables within one year +€12,555
up €12,555 (+384%), from €3,269 to €15,824
of which Trade receivables: +€12,472
- Reserves -€38,041
down €38,041 (-37.0%), from €102,753 to €64,712
- Other debts +€14,211
up €14,211 (+8.2%), from €174,207 to €188,418
- Accrued charges and deferred income +€13,212
up €13,212 (+266%), from €4,970 to €18,182
- Tax, wage and social debts -€12,739
down €12,739 (-68.0%), from €18,722 to €5,983
of which Taxes: -€12,203
- Trade debts +€5,036
up €5,036 (+34.4%), from €14,659 to €19,695
- Gross operating margin -€45,646
down €45,646, from €24,040 to -€21,606
- Staff costs -€15,869
down €15,869 (-96.1%), from €16,513 to €644
- Other operating charges +€6,953
up €6,953 (+871%), from €798 to €7,750
- Financial charges +€2,339
up €2,339 (+55.8%), from €4,191 to €6,530
- Financial income -€1,842
down €1,842 (-47.4%), from €3,883 to €2,041
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €480,612 | €462,104 | -€18,508 | -3.9% |
| Fixed assets | 21/28 | €13,177 | €9,625 | -€3,552 | -27.0% |
| Tangible fixed assets | 22/27 | €10,627 | €7,075 | -€3,552 | -33.4% |
| Plant, machinery and equipment | 23 | €427 | €275 | -€152 | -35.6% |
| Furniture and vehicles | 24 | €10,200 | €6,800 | -€3,400 | -33.3% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €467,435 | €452,479 | -€14,956 | -3.2% |
| Stocks and contracts in progress | 3 | €459,909 | €432,781 | -€27,128 | -5.9% |
| Stocks | 30/36 | €459,909 | €432,781 | -€27,128 | -5.9% |
| Amounts receivable within one year | 40/41 | €3,269 | €15,824 | +€12,555 | +384% |
| Trade receivables | 40 | €3,269 | €15,741 | +€12,472 | +382% |
| Other amounts receivable | 41 | - | €83 | +€83 | |
| Cash at bank and in hand | 54/58 | €3,258 | €2,092 | -€1,166 | -35.8% |
| Deferred charges and accrued income | 490/1 | €998 | €1,781 | +€783 | +78.4% |
| Total equity and liabilities | 10/49 | €480,612 | €462,104 | -€18,508 | -3.9% |
| Equity | 10/15 | €121,303 | €83,262 | -€38,041 | -31.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €102,753 | €64,712 | -€38,041 | -37.0% |
| Distributable reserves | 133 | €102,753 | €64,712 | -€38,041 | -37.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €359,309 | €378,842 | +€19,533 | +5.4% |
| Amounts payable after more than one year | 17 | €142,000 | €142,000 | = | 0.0% |
| Financial debts | 170/4 | €142,000 | €142,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €212,339 | €218,660 | +€6,321 | +3.0% |
| Financial debts | 43 | €4,685 | €4,498 | -€188 | -4.0% |
| Credit institutions | 430/8 | €4,685 | €4,498 | -€188 | -4.0% |
| Trade debts | 44 | €14,659 | €19,695 | +€5,036 | +34.4% |
| Suppliers | 440/4 | €14,659 | €19,695 | +€5,036 | +34.4% |
| Advances received on contracts in progress | 46 | €66 | €66 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €18,722 | €5,983 | -€12,739 | -68.0% |
| Taxes | 450/3 | €18,187 | €5,983 | -€12,203 | -67.1% |
| Remuneration and social security | 454/9 | €535 | €0 | -€535 | -100% |
| Other amounts payable | 47/48 | €174,207 | €188,418 | +€14,211 | +8.2% |
| Accrued charges and deferred income | 492/3 | €4,970 | €18,182 | +€13,212 | +266% |
| Remuneration, social security and pensions | 62 | €16,513 | €644 | -€15,869 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,689 | €3,552 | -€137 | -3.7% |
| Other operating charges | 640/8 | €798 | €7,750 | +€6,953 | +871% |
| Gross operating margin | 9900 | €24,040 | -€21,606 | -€45,646 | |
| Operating profit (loss) | 9901 | €3,041 | -€33,552 | -€36,593 | |
| Financial income | 75/76B | €3,883 | €2,041 | -€1,842 | -47.4% |
| Recurring financial income | 75 | €3,883 | €2,041 | -€1,842 | -47.4% |
| Financial charges | 65/66B | €4,191 | €6,530 | +€2,339 | +55.8% |
| Recurring financial charges | 65 | €4,191 | €6,530 | +€2,339 | +55.8% |
| Profit (loss) for the period before taxes | 9903 | €2,734 | -€38,041 | -€40,774 | |
| Income taxes | 67/77 | €1,678 | €0 | -€1,678 | -100% |
| Profit (loss) for the period | 9904 | €1,055 | -€38,041 | -€39,096 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,055 | -€38,041 | -€39,096 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.