HAGRYTRANS: what changed
Two fiscal 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.
HAGRYTRANS
Largest movements
- Tangible fixed assets -€13,812
down €13,812 (-5.1%), from €270,199 to €256,387
of which Land and buildings: -€11,785
- Cash -€3,579
down €3,579 (-93.7%), from €3,818 to €240
mainly Net result for the year (-€23,902) and Receivables within one year (-€356)
- Reserves -€23,902
down €23,902 (-22.5%), from €106,000 to €82,098
of which Distributable reserves: -€23,902
- Other debts +€6,897
up €6,897 (+4.2%), from €165,173 to €172,069
- Gross operating margin -€21,060
down €21,060, from €13,177 to -€7,883
- Financial charges -€5,528
down €5,528 (-96.4%), from €5,736 to €209
- Depreciation -€1,297
down €1,297 (-9.9%), from €13,081 to €11,785
- Other operating charges +€267
up €267 (+15.4%), from €1,732 to €1,999
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.
Cash bridge derived
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 | €285,838 | €268,779 | -€17,059 | -6.0% |
| Fixed assets | 21/28 | €270,224 | €256,387 | -€13,837 | -5.1% |
| Tangible fixed assets | 22/27 | €270,199 | €256,387 | -€13,812 | -5.1% |
| Land and buildings | 22 | €268,172 | €256,387 | -€11,785 | -4.4% |
| Other tangible fixed assets | 26 | €2,027 | - | -€2,027 | |
| Financial fixed assets | 28 | €25 | - | -€25 | |
| Current assets | 29/58 | €15,614 | €12,392 | -€3,222 | -20.6% |
| Amounts receivable within one year | 40/41 | €604 | €961 | +€356 | +58.9% |
| Trade receivables | 40 | €287 | - | -€287 | |
| Other amounts receivable | 41 | €318 | €961 | +€643 | +202.4% |
| Current investments | 50/53 | €11,191 | €11,191 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,818 | €240 | -€3,579 | -93.7% |
| Total equity and liabilities | 10/49 | €285,838 | €268,779 | -€17,059 | -6.0% |
| Equity | 10/15 | €120,612 | €96,710 | -€23,902 | -19.8% |
| Contributions | 10/11 | €14,611 | €14,611 | = | 0.0% |
| Reserves | 13 | €106,000 | €82,098 | -€23,902 | -22.5% |
| 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 | €104,140 | €80,238 | -€23,902 | -23.0% |
| Amounts payable | 17/49 | €165,226 | €172,069 | +€6,843 | +4.1% |
| Amounts payable within one year | 42/48 | €165,226 | €172,069 | +€6,843 | +4.1% |
| Trade debts | 44 | €53 | - | -€53 | |
| Suppliers | 440/4 | €53 | - | -€53 | |
| Other amounts payable | 47/48 | €165,173 | €172,069 | +€6,897 | +4.2% |
| Non-recurring operating income | 76A | €19,050 | - | -€19,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,081 | €11,785 | -€1,297 | -9.9% |
| Other operating charges | 640/8 | €1,732 | €1,999 | +€267 | +15.4% |
| Non-recurring operating charges | 66A | - | €2,027 | +€2,027 | |
| Gross operating margin | 9900 | €13,177 | -€7,883 | -€21,060 | |
| Operating profit (loss) | 9901 | -€1,636 | -€23,693 | -€22,057 | -1347.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €5,736 | €209 | -€5,528 | -96.4% |
| Recurring financial charges | 65 | €5,736 | €209 | -€5,528 | -96.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,372 | -€23,902 | -€16,531 | -224.2% |
| Profit (loss) for the period | 9904 | -€7,372 | -€23,902 | -€16,531 | -224.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,372 | -€23,902 | -€16,531 | -224.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.