Hachibie: 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.
Hachibie
Largest movements
- Cash -€10,797
down €10,797 (-84.4%), from €12,787 to €1,990
mainly Investment in fixed assets (net) (-€9,743) and Net result for the year (-€8,071)
- Tangible fixed assets +€7,056
up €7,056 (+110%), from €6,440 to €13,495
of which Plant, machinery and equipment: +€4,767
- Receivables within one year -€4,593
down €4,593 (-57.3%), from €8,015 to €3,421
- Deferred charges and accrued income -€2,509
down €2,509 (-29.0%), from €8,639 to €6,130
- Profit (loss) carried forward -€8,071
down €8,071 (-49.1%), from €16,447 to €8,376
- Tax, wage and social debts -€1,173
down €1,173 (-29.0%), from €4,050 to €2,877
- Trade debts -€986
down €986 (-25.3%), from €3,905 to €2,918
- Other debts -€614
down €614 (-7.2%), from €8,478 to €7,865
- Gross operating margin -€11,078
down €11,078, from €8,973 to -€2,105
- Depreciation +€1,381
up €1,381 (+106%), from €1,307 to €2,688
- Taxes -€1,045
down €1,045 (-85.4%), from €1,224 to €179
- Financial charges -€553
down €553 (-16.4%), from €3,368 to €2,814
- Other operating charges +€285
new in 2025: €285
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 | €35,880 | €25,036 | -€10,844 | -30.2% |
| Fixed assets | 21/28 | €6,440 | €13,495 | +€7,056 | +110% |
| Tangible fixed assets | 22/27 | €6,440 | €13,495 | +€7,056 | +110% |
| Plant, machinery and equipment | 23 | - | €4,767 | +€4,767 | |
| Furniture and vehicles | 24 | €6,440 | €8,728 | +€2,288 | +35.5% |
| Current assets | 29/58 | €29,440 | €11,541 | -€17,900 | -60.8% |
| Amounts receivable within one year | 40/41 | €8,015 | €3,421 | -€4,593 | -57.3% |
| Trade receivables | 40 | €8,015 | €3,421 | -€4,593 | -57.3% |
| Cash at bank and in hand | 54/58 | €12,787 | €1,990 | -€10,797 | -84.4% |
| Deferred charges and accrued income | 490/1 | €8,639 | €6,130 | -€2,509 | -29.0% |
| Total equity and liabilities | 10/49 | €35,880 | €25,036 | -€10,844 | -30.2% |
| Equity | 10/15 | €19,447 | €11,376 | -€8,071 | -41.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,447 | €8,376 | -€8,071 | -49.1% |
| Amounts payable | 17/49 | €16,433 | €13,660 | -€2,773 | -16.9% |
| Amounts payable within one year | 42/48 | €16,433 | €13,660 | -€2,773 | -16.9% |
| Trade debts | 44 | €3,905 | €2,918 | -€986 | -25.3% |
| Suppliers | 440/4 | €3,905 | €2,918 | -€986 | -25.3% |
| Taxes, remuneration and social security | 45 | €4,050 | €2,877 | -€1,173 | -29.0% |
| Taxes | 450/3 | €4,050 | €2,877 | -€1,173 | -29.0% |
| Other amounts payable | 47/48 | €8,478 | €7,865 | -€614 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,307 | €2,688 | +€1,381 | +106% |
| Other operating charges | 640/8 | - | €285 | +€285 | |
| Gross operating margin | 9900 | €8,973 | -€2,105 | -€11,078 | |
| Operating profit (loss) | 9901 | €7,666 | -€5,078 | -€12,744 | |
| Financial charges | 65/66B | €3,368 | €2,814 | -€553 | -16.4% |
| Recurring financial charges | 65 | €3,368 | €2,814 | -€553 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €4,298 | -€7,892 | -€12,190 | |
| Income taxes | 67/77 | €1,224 | €179 | -€1,045 | -85.4% |
| Profit (loss) for the period | 9904 | €3,074 | -€8,071 | -€11,145 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,074 | -€8,071 | -€11,145 |
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.