HAP Kontich: 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.
HAP Kontich
Largest movements
- Tangible fixed assets -€46,129
down €46,129 (-4.6%), from €1.0m to €961,599
of which Land and buildings: -€32,317
- Debts after one year -€53,557
down €53,557 (-5.8%), from €915,700 to €862,143
- Gross operating margin +€29,520
up €29,520 (+58.5%), from €50,443 to €79,963
- Depreciation -€9,476
down €9,476 (-17.0%), from €55,606 to €46,129
- Other operating charges -€3,068
down €3,068 (-63.0%), from €4,874 to €1,806
- Staff costs +€1,660
no longer reported in 2025 (was -€1,660)
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.
Cash bridge derived
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 | €1,023,064 | €985,902 | -€37,162 | -3.6% |
| Fixed assets | 21/28 | €1,007,780 | €961,650 | -€46,129 | -4.6% |
| Tangible fixed assets | 22/27 | €1,007,728 | €961,599 | -€46,129 | -4.6% |
| Land and buildings | 22 | €914,444 | €882,128 | -€32,317 | -3.5% |
| Plant, machinery and equipment | 23 | €90,741 | €77,207 | -€13,535 | -14.9% |
| Other tangible fixed assets | 26 | €2,543 | €2,265 | -€278 | -10.9% |
| Financial fixed assets | 28 | €51 | €51 | = | 0.0% |
| Current assets | 29/58 | €15,284 | €24,251 | +€8,967 | +58.7% |
| Amounts receivable within one year | 40/41 | - | €655 | +€655 | |
| Other amounts receivable | 41 | - | €655 | +€655 | |
| Cash at bank and in hand | 54/58 | €12,313 | €15,545 | +€3,232 | +26.2% |
| Deferred charges and accrued income | 490/1 | €2,972 | €8,052 | +€5,080 | +171.0% |
| Total equity and liabilities | 10/49 | €1,023,064 | €985,902 | -€37,162 | -3.6% |
| Equity | 10/15 | -€20,592 | -€14,552 | +€6,041 | +29.3% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,792 | -€15,752 | +€6,041 | +27.7% |
| Amounts payable | 17/49 | €1,043,656 | €1,000,453 | -€43,203 | -4.1% |
| Amounts payable after more than one year | 17 | €915,700 | €862,143 | -€53,557 | -5.8% |
| Financial debts | 170/4 | €915,700 | €862,143 | -€53,557 | -5.8% |
| Amounts payable within one year | 42/48 | €124,673 | €127,367 | +€2,694 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €53,153 | €54,559 | +€1,407 | +2.6% |
| Trade debts | 44 | €934 | €810 | -€124 | -13.3% |
| Suppliers | 440/4 | €934 | €810 | -€124 | -13.3% |
| Other amounts payable | 47/48 | €70,586 | €71,997 | +€1,412 | +2.0% |
| Accrued charges and deferred income | 492/3 | €3,284 | €10,944 | +€7,660 | +233.3% |
| Remuneration, social security and pensions | 62 | -€1,660 | - | +€1,660 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,606 | €46,129 | -€9,476 | -17.0% |
| Other operating charges | 640/8 | €4,874 | €1,806 | -€3,068 | -63.0% |
| Gross operating margin | 9900 | €50,443 | €79,963 | +€29,520 | +58.5% |
| Operating profit (loss) | 9901 | -€8,377 | €32,028 | +€40,405 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €25,712 | €25,987 | +€275 | +1.1% |
| Recurring financial charges | 65 | €25,712 | €25,987 | +€275 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€34,089 | €6,041 | +€40,130 | |
| Profit (loss) for the period | 9904 | -€34,089 | €6,041 | +€40,130 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,089 | €6,041 | +€40,130 |
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 10 October 2026 via checked.be.