HACHÉ PRÉPARÉ ORIGINAL: 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.
HACHÉ PRÉPARÉ ORIGINAL
Largest movements
- Current investments +€100,000
up €100,000 (+100%), from €100,000 to €200,000
- Cash -€26,443
down €26,443 (-16.7%), from €158,613 to €132,171
mainly Contributions, distributions and other (-€115,215) and Current investments (-€100,000)
- Tangible fixed assets -€25,308
down €25,308 (-26.5%), from €95,425 to €70,117
of which Plant, machinery and equipment: -€19,750
- Receivables within one year -€20,262
down €20,262 (-99.9%), from €20,285 to €23
of which Other amounts receivable: -€10,383
- Stocks and contracts +€4,801
up €4,801 (+47.4%), from €10,124 to €14,925
- Reserves +€91,000
up €91,000 (+175%), from €51,860 to €142,860
- Other debts -€42,624
down €42,624 (-30.6%), from €139,201 to €96,578
- Debts after one year -€13,838
down €13,838 (-42.3%), from €32,730 to €18,892
- Gross operating margin +€54,563
up €54,563 (+8.6%), from €637,576 to €692,139
- Taxes +€25,579
up €25,579 (+44.3%), from €57,790 to €83,369
- Staff costs +€7,976
up €7,976 (+2.2%), from €360,501 to €368,477
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 | €386,454 | €419,395 | +€32,941 | +8.5% |
| Fixed assets | 21/28 | €95,425 | €70,117 | -€25,308 | -26.5% |
| Tangible fixed assets | 22/27 | €95,425 | €70,117 | -€25,308 | -26.5% |
| Plant, machinery and equipment | 23 | €72,055 | €52,305 | -€19,750 | -27.4% |
| Furniture and vehicles | 24 | €23,370 | €17,812 | -€5,558 | -23.8% |
| Current assets | 29/58 | €291,030 | €349,278 | +€58,248 | +20.0% |
| Stocks and contracts in progress | 3 | €10,124 | €14,925 | +€4,801 | +47.4% |
| Stocks | 30/36 | €10,124 | €14,925 | +€4,801 | +47.4% |
| Amounts receivable within one year | 40/41 | €20,285 | €23 | -€20,262 | -99.9% |
| Trade receivables | 40 | €9,902 | €23 | -€9,879 | -99.8% |
| Other amounts receivable | 41 | €10,383 | - | -€10,383 | |
| Current investments | 50/53 | €100,000 | €200,000 | +€100,000 | +100% |
| Cash at bank and in hand | 54/58 | €158,613 | €132,171 | -€26,443 | -16.7% |
| Deferred charges and accrued income | 490/1 | €2,007 | €2,160 | +€152 | +7.6% |
| Total equity and liabilities | 10/49 | €386,454 | €419,395 | +€32,941 | +8.5% |
| Equity | 10/15 | €77,137 | €168,281 | +€91,145 | +118% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,860 | €142,860 | +€91,000 | +175% |
| Distributable reserves | 133 | €51,860 | €142,860 | +€91,000 | +175% |
| Profit (loss) carried forward | 14 | €6,677 | €6,821 | +€145 | +2.2% |
| Amounts payable | 17/49 | €309,318 | €251,114 | -€58,204 | -18.8% |
| Amounts payable after more than one year | 17 | €32,730 | €18,892 | -€13,838 | -42.3% |
| Financial debts | 170/4 | €32,730 | €18,892 | -€13,838 | -42.3% |
| Amounts payable within one year | 42/48 | €276,587 | €232,222 | -€44,366 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €13,560 | €13,838 | +€278 | +2.0% |
| Trade debts | 44 | €27,895 | €27,499 | -€397 | -1.4% |
| Suppliers | 440/4 | €27,895 | €27,499 | -€397 | -1.4% |
| Taxes, remuneration and social security | 45 | €95,930 | €94,307 | -€1,623 | -1.7% |
| Taxes | 450/3 | €56,528 | €46,054 | -€10,474 | -18.5% |
| Remuneration and social security | 454/9 | €39,402 | €48,253 | +€8,851 | +22.5% |
| Other amounts payable | 47/48 | €139,201 | €96,578 | -€42,624 | -30.6% |
| Remuneration, social security and pensions | 62 | €360,501 | €368,477 | +€7,976 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,968 | €26,315 | +€1,347 | +5.4% |
| Other operating charges | 640/8 | €3,550 | €1,222 | -€2,328 | -65.6% |
| Gross operating margin | 9900 | €637,576 | €692,139 | +€54,563 | +8.6% |
| Operating profit (loss) | 9901 | €248,557 | €296,125 | +€47,567 | +19.1% |
| Financial income | 75/76B | €309 | - | -€309 | |
| Recurring financial income | 75 | €309 | - | -€309 | |
| Financial charges | 65/66B | €3,837 | €6,396 | +€2,558 | +66.7% |
| Recurring financial charges | 65 | €3,837 | €6,396 | +€2,558 | +66.7% |
| Profit (loss) for the period before taxes | 9903 | €245,029 | €289,729 | +€44,700 | +18.2% |
| Income taxes | 67/77 | €57,790 | €83,369 | +€25,579 | +44.3% |
| Profit (loss) for the period | 9904 | €187,239 | €206,360 | +€19,121 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €187,239 | €206,360 | +€19,121 | +10.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.