HAPTIS: 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.
HAPTIS
Largest movements
- Tangible fixed assets -€40,046
down €40,046 (-11.2%), from €356,383 to €316,337
of which Land and buildings: -€32,084
- Receivables within one year -€22,474
down €22,474 (-74.3%), from €30,240 to €7,767
of which Other amounts receivable: -€24,373
- Cash -€9,058
down €9,058 (-12.7%), from €71,566 to €62,508
mainly Trade debts (-€45,673) and Debts after one year (-€29,917)
- Trade debts -€45,673
down €45,673 (-63.0%), from €72,479 to €26,806
- Debts after one year -€29,917
down €29,917 (-11.6%), from €257,651 to €227,734
- Financial charges -€1,313
down €1,313 (-18.0%), from €7,309 to €5,996
- Gross operating margin -€965
down €965 (-1.9%), from €50,753 to €49,789
- Taxes +€513
up €513 (+123%), from €416 to €929
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 | €459,785 | €388,268 | -€71,517 | -15.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €356,383 | €316,337 | -€40,046 | -11.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €356,383 | €316,337 | -€40,046 | -11.2% |
| Land and buildings | 22 | €324,683 | €292,599 | -€32,084 | -9.9% |
| Plant, machinery and equipment | 23 | €2,748 | €1,471 | -€1,277 | -46.5% |
| Furniture and vehicles | 24 | €1,597 | €1,056 | -€541 | -33.9% |
| Other tangible fixed assets | 26 | €27,354 | €21,211 | -€6,144 | -22.5% |
| Current assets | 29/58 | €103,402 | €71,931 | -€31,471 | -30.4% |
| Amounts receivable within one year | 40/41 | €30,240 | €7,767 | -€22,474 | -74.3% |
| Trade receivables | 40 | €4,773 | €6,673 | +€1,900 | +39.8% |
| Other amounts receivable | 41 | €25,467 | €1,094 | -€24,373 | -95.7% |
| Cash at bank and in hand | 54/58 | €71,566 | €62,508 | -€9,058 | -12.7% |
| Deferred charges and accrued income | 490/1 | €1,596 | €1,656 | +€61 | +3.8% |
| Total equity and liabilities | 10/49 | €459,785 | €388,268 | -€71,517 | -15.6% |
| Equity | 10/15 | €95,879 | €95,903 | +€25 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,691 | €50,691 | = | 0.0% |
| Distributable reserves | 133 | €50,691 | €50,691 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,587 | €26,612 | +€25 | +0.1% |
| Amounts payable | 17/49 | €363,906 | €292,365 | -€71,542 | -19.7% |
| Amounts payable after more than one year | 17 | €257,651 | €227,734 | -€29,917 | -11.6% |
| Financial debts | 170/4 | €257,651 | €227,734 | -€29,917 | -11.6% |
| Amounts payable within one year | 42/48 | €106,256 | €62,309 | -€43,946 | -41.4% |
| Current portion of amounts payable after more than one year | 42 | €29,686 | €29,917 | +€230 | +0.8% |
| Trade debts | 44 | €72,479 | €26,806 | -€45,673 | -63.0% |
| Suppliers | 440/4 | €72,479 | €26,806 | -€45,673 | -63.0% |
| Taxes, remuneration and social security | 45 | €217 | €760 | +€544 | +251% |
| Taxes | 450/3 | €217 | €760 | +€544 | +251% |
| Other amounts payable | 47/48 | €3,874 | €4,827 | +€953 | +24.6% |
| Accrued charges and deferred income | 492/3 | - | €2,321 | +€2,321 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,951 | €40,046 | +€94 | +0.2% |
| Other operating charges | 640/8 | €3,411 | €3,624 | +€213 | +6.3% |
| Non-recurring operating charges | 66A | - | €496 | +€496 | |
| Gross operating margin | 9900 | €50,753 | €49,789 | -€965 | -1.9% |
| Operating profit (loss) | 9901 | €7,392 | €5,623 | -€1,768 | -23.9% |
| Financial income | 75/76B | €932 | €1,327 | +€395 | +42.4% |
| Recurring financial income | 75 | €932 | €1,327 | +€395 | +42.4% |
| Financial charges | 65/66B | €7,309 | €5,996 | -€1,313 | -18.0% |
| Recurring financial charges | 65 | €7,309 | €5,996 | -€1,313 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €1,015 | €954 | -€61 | -6.0% |
| Income taxes | 67/77 | €416 | €929 | +€513 | +123% |
| Profit (loss) for the period | 9904 | €599 | €25 | -€574 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €599 | €25 | -€574 | -95.8% |
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 16 October 2026 via checked.be.