HAPTO 3 COEURS: 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.
HAPTO 3 COEURS
Largest movements
- Cash -€9,962
down €9,962 (-76.1%), from €13,093 to €3,131
mainly Trade debts (-€20,992) and Net result for the year (-€17,638)
- Tangible fixed assets -€5,526
down €5,526 (-22.0%), from €25,086 to €19,560
of which Furniture and vehicles: -€3,647
- Receivables within one year -€1,224
down €1,224 (-15.7%), from €7,783 to €6,560
- Deferred charges and accrued income -€1,107
down €1,107 (-56.1%), from €1,975 to €868
- Intangible fixed assets -€800
down €800 (-20.0%), from €3,993 to €3,193
- Other debts +€33,319
up €33,319 (+151%), from €22,099 to €55,417
- Trade debts -€20,992
down €20,992 (-80.8%), from €25,977 to €4,985
- Profit (loss) carried forward -€17,638
down €17,638 (-49.4%), from -€35,686 to -€53,324
- Tax, wage and social debts -€7,329
down €7,329 (-83.8%), from €8,749 to €1,420
- Accrued charges and deferred income -€5,978
down €5,978 (-21.1%), from €28,291 to €22,313
- Gross operating margin +€4,895
up €4,895 (+38.7%), from -€12,639 to -€7,745
- Depreciation +€4,438
up €4,438 (+144%), from €3,084 to €7,523
- Other operating charges +€365
up €365 (+22.7%), from €1,605 to €1,970
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 | €51,930 | €33,312 | -€18,618 | -35.9% |
| Fixed assets | 21/28 | €29,079 | €22,753 | -€6,326 | -21.8% |
| Intangible fixed assets | 21 | €3,993 | €3,193 | -€800 | -20.0% |
| Tangible fixed assets | 22/27 | €25,086 | €19,560 | -€5,526 | -22.0% |
| Furniture and vehicles | 24 | €7,066 | €3,419 | -€3,647 | -51.6% |
| Other tangible fixed assets | 26 | €18,020 | €16,141 | -€1,878 | -10.4% |
| Current assets | 29/58 | €22,851 | €10,558 | -€12,293 | -53.8% |
| Amounts receivable within one year | 40/41 | €7,783 | €6,560 | -€1,224 | -15.7% |
| Trade receivables | 40 | €7,783 | €6,560 | -€1,224 | -15.7% |
| Cash at bank and in hand | 54/58 | €13,093 | €3,131 | -€9,962 | -76.1% |
| Deferred charges and accrued income | 490/1 | €1,975 | €868 | -€1,107 | -56.1% |
| Total equity and liabilities | 10/49 | €51,930 | €33,312 | -€18,618 | -35.9% |
| Equity | 10/15 | -€33,186 | -€50,824 | -€17,638 | -53.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,686 | -€53,324 | -€17,638 | -49.4% |
| Amounts payable | 17/49 | €85,116 | €84,136 | -€980 | -1.2% |
| Amounts payable within one year | 42/48 | €56,824 | €61,822 | +€4,998 | +8.8% |
| Trade debts | 44 | €25,977 | €4,985 | -€20,992 | -80.8% |
| Suppliers | 440/4 | €25,977 | €4,985 | -€20,992 | -80.8% |
| Taxes, remuneration and social security | 45 | €8,749 | €1,420 | -€7,329 | -83.8% |
| Taxes | 450/3 | €8,749 | €1,420 | -€7,329 | -83.8% |
| Other amounts payable | 47/48 | €22,099 | €55,417 | +€33,319 | +151% |
| Accrued charges and deferred income | 492/3 | €28,291 | €22,313 | -€5,978 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,084 | €7,523 | +€4,438 | +144% |
| Other operating charges | 640/8 | €1,605 | €1,970 | +€365 | +22.7% |
| Gross operating margin | 9900 | -€12,639 | -€7,745 | +€4,895 | +38.7% |
| Operating profit (loss) | 9901 | -€17,329 | -€17,237 | +€91 | +0.5% |
| Financial income | 75/76B | €69 | €10 | -€59 | -85.9% |
| Recurring financial income | 75 | €69 | €10 | -€59 | -85.9% |
| Financial charges | 65/66B | €211 | €223 | +€13 | +6.0% |
| Recurring financial charges | 65 | €211 | €223 | +€13 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,471 | -€17,451 | +€20 | +0.1% |
| Income taxes | 67/77 | €92 | €187 | +€95 | +103% |
| Profit (loss) for the period | 9904 | -€17,563 | -€17,638 | -€75 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,563 | -€17,638 | -€75 | -0.4% |
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 17 October 2026 via checked.be.