HAJA: what changed
What changed
HAJA
NACE 93.110, Operation of sports facilities
filed annual accounts (NBB)
Net result for the year
-€36,916
2024 · -€87,101+€50,185
Equity
€394,227
2024 · €431,143-€36,916
Cash
€44,885
2024 · €30,214+€14,671
Balance sheet total
€3.7m
2024 · €1.1m+€2.6m
Largest movements
Assets
- Tangible fixed assets +€2.6m
up €2.6m (+294%), from €885,094 to €3.5m
of which Land and buildings: +€2.8m
- Intangible fixed assets -€53,013
down €53,013 (-33.3%), from €159,038 to €106,025
Equity and liabilities
- Debts after one year +€2.7m
new in 2025: €2.7m
- Trade debts -€63,365
down €63,365 (-43.3%), from €146,417 to €83,052
- Reserves -€54,622
down €54,622 (-14.3%), from €381,919 to €327,297
of which Tax-exempt reserves: -€54,908
- Current portion of long-term debt +€50,970
new in 2025: €50,970
- Other debts -€45,738
down €45,738 (-11.0%), from €415,764 to €370,027
Income statement
- Turnover -€433,624
no longer reported in 2025 (was €433,624)
- Gross operating margin +€242,359
new in 2025: €242,359
- Services and other goods -€201,996
no longer reported in 2025 (was €201,996)
- Goods and materials -€103,544
no longer reported in 2025 (was €103,544)
of which Purchases: -€103,722
- Financial charges +€24,553
up €24,553 (+968%), from €2,536 to €27,088
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€87,101
Turnover
-€433,624
Other operating income
-€1,305
Goods and materials
+€103,544
Services and other goods
+€201,996
Staff costs
-€21,087
Depreciation
-€18,553
Other operating charges
-€761
Other operating items
+€244,774
Financial income
-€167
Financial charges
-€24,553
Deferred taxes and other
-€80
Result 2025
-€36,916
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€5,156
Investment
-€2.7m
Financing
+€2.7m
Cash 2024
€30,214
From operations (derived)
-€5,156
Net result for the year
-€36,916
Depreciation
+€157,509
Smaller working-capital items
-€5,843
Provisions
-€18,303
Trade debts
-€63,365
Advances received
+€7,500
Other debts
-€45,738
Investment (derived)
-€2.7m
Investment in fixed assets (net)
-€2.7m
Financing
+€2.7m
Debts after one year
+€2.7m
Current portion of long-term debt
+€50,970
Cash 2025
€44,885
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,120,752 | €3,697,075 | +€2.6m | +230% |
| Fixed assets | 21/28 | €1,044,131 | €3,596,796 | +€2.6m | +244% |
| Intangible fixed assets | 21 | €159,038 | €106,025 | -€53,013 | -33.3% |
| Tangible fixed assets | 22/27 | €885,094 | €3,490,771 | +€2.6m | +294% |
| Land and buildings | 22 | €4,574 | €2,818,075 | +€2.8m | +61,517% |
| Plant, machinery and equipment | 23 | €732,360 | €665,608 | -€66,751 | -9.1% |
| Furniture and vehicles | 24 | €11,792 | €7,087 | -€4,704 | -39.9% |
| Assets under construction and advance payments | 27 | €136,369 | €0 | -€136,369 | -100% |
| Current assets | 29/58 | €76,620 | €100,279 | +€23,659 | +30.9% |
| Stocks and contracts in progress | 3 | €5,118 | €8,494 | +€3,375 | +65.9% |
| Stocks | 30/36 | €5,118 | €8,494 | +€3,375 | +65.9% |
| Goods purchased for resale | 34 | €5,118 | - | -€5,118 | |
| Amounts receivable within one year | 40/41 | €36,791 | €41,247 | +€4,456 | +12.1% |
| Trade receivables | 40 | €14,422 | €26,069 | +€11,647 | +80.8% |
| Other amounts receivable | 41 | €22,369 | €15,178 | -€7,191 | -32.1% |
| Cash at bank and in hand | 54/58 | €30,214 | €44,885 | +€14,671 | +48.6% |
| Deferred charges and accrued income | 490/1 | €4,497 | €5,654 | +€1,157 | +25.7% |
| Total equity and liabilities | 10/49 | €1,120,752 | €3,697,075 | +€2.6m | +230% |
| Equity | 10/15 | €431,143 | €394,227 | -€36,916 | -8.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €381,919 | €327,297 | -€54,622 | -14.3% |
| Non-distributable reserves | 130/1 | €1,036 | €1,321 | +€286 | +27.6% |
| Legal reserve | 130 | €1,036 | €1,321 | +€286 | +27.6% |
| Tax-exempt reserves | 132 | €380,884 | €325,975 | -€54,908 | -14.4% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€12,276 | €5,430 | +€17,706 | |
| Provisions and deferred taxes | 16 | €119,267 | €100,964 | -€18,303 | -15.3% |
| Deferred taxes | 168 | €119,267 | €100,964 | -€18,303 | -15.3% |
| Amounts payable | 17/49 | €570,341 | €3,201,883 | +€2.6m | +461% |
| Amounts payable after more than one year | 17 | - | €2,679,030 | +€2.7m | |
| Financial debts | 170/4 | - | €2,679,030 | +€2.7m | |
| Amounts payable within one year | 42/48 | €569,977 | €517,431 | -€52,545 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | - | €50,970 | +€50,970 | |
| Trade debts | 44 | €146,417 | €83,052 | -€63,365 | -43.3% |
| Suppliers | 440/4 | €146,417 | €83,052 | -€63,365 | -43.3% |
| Advances received on contracts in progress | 46 | €0 | €7,500 | +€7,500 | |
| Taxes, remuneration and social security | 45 | €7,796 | €5,883 | -€1,913 | -24.5% |
| Taxes | 450/3 | €61 | €51 | -€11 | -17.4% |
| Remuneration and social security | 454/9 | €7,734 | €5,833 | -€1,902 | -24.6% |
| Other amounts payable | 47/48 | €415,764 | €370,027 | -€45,738 | -11.0% |
| Accrued charges and deferred income | 492/3 | €365 | €5,422 | +€5,057 | +1,387% |
| Operating income | 70/76A | €434,929 | - | -€434,929 | |
| Turnover | 70 | €433,624 | - | -€433,624 | |
| Other operating income | 74 | €1,305 | - | -€1,305 | |
| Operating charges | 60/66A | €538,045 | - | -€538,045 | |
| Goods for resale, raw materials and consumables | 60 | €103,544 | - | -€103,544 | |
| Purchases | 600/8 | €103,722 | - | -€103,722 | |
| Change in stocks: decrease (increase) | 609 | -€178 | - | +€178 | |
| Services and other goods | 61 | €201,996 | - | -€201,996 | |
| Remuneration, social security and pensions | 62 | €88,760 | €109,847 | +€21,087 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,957 | €157,509 | +€18,553 | +13.4% |
| Other operating charges | 640/8 | €2,374 | €3,135 | +€761 | +32.1% |
| Non-recurring operating charges | 66A | €2,414 | €0 | -€2,414 | -100% |
| Gross operating margin | 9900 | - | €242,359 | +€242,359 | |
| Operating profit (loss) | 9901 | -€103,117 | -€28,132 | +€74,985 | +72.7% |
| Financial income | 75/76B | €169 | €2 | -€167 | -98.8% |
| Recurring financial income | 75 | €169 | €2 | -€167 | -98.8% |
| Other financial income | 752/9 | €169 | - | -€169 | |
| Financial charges | 65/66B | €2,536 | €27,088 | +€24,553 | +968% |
| Recurring financial charges | 65 | €2,536 | €27,088 | +€24,553 | +968% |
| Debt charges | 650 | €0 | - | = | |
| Other financial charges | 652/9 | €2,536 | - | -€2,536 | |
| Profit (loss) for the period before taxes | 9903 | -€105,484 | -€55,219 | +€50,265 | +47.7% |
| Transfer from deferred taxes | 780 | €18,383 | €18,303 | -€80 | -0.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Taxes | 670/3 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€87,101 | -€36,916 | +€50,185 | +57.6% |
| Transfer from tax-exempt reserves | 789 | €55,148 | €54,908 | -€240 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,953 | €17,992 | +€49,945 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.