HAS - TEX: 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.
HAS - TEX
Largest movements
- Receivables within one year +€45,881
up €45,881 (+218.0%), from €21,043 to €66,923
of which Trade receivables: +€46,253
- Other debts +€18,128
up €18,128 (+205.8%), from €8,808 to €26,936
- Profit (loss) carried forward +€14,024
up €14,024, from -€6,315 to €7,709
- Tax, wage and social debts +€9,641
new in 2024: €9,641
- Trade debts +€3,445
up €3,445 (+560.2%), from €615 to €4,060
- Gross operating margin +€9,085
up €9,085 (+87.4%), from €10,396 to €19,482
- Taxes +€5,253
new in 2024: €5,253
- Other operating charges -€829
down €829 (-85.5%), from €970 to €141
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 | €21,700 | €66,939 | +€45,239 | +208.5% |
| Current assets | 29/58 | €21,700 | €66,939 | +€45,239 | +208.5% |
| Stocks and contracts in progress | 3 | €513 | - | -€513 | |
| Stocks | 30/36 | €513 | - | -€513 | |
| Amounts receivable within one year | 40/41 | €21,043 | €66,923 | +€45,881 | +218.0% |
| Trade receivables | 40 | €20,670 | €66,923 | +€46,253 | +223.8% |
| Other amounts receivable | 41 | €372 | - | -€372 | |
| Cash at bank and in hand | 54/58 | €144 | €15 | -€129 | -89.5% |
| Total equity and liabilities | 10/49 | €21,700 | €66,939 | +€45,239 | +208.5% |
| Equity | 10/15 | €12,277 | €26,301 | +€14,024 | +114.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | - | €18,592 | +€18,592 | |
| Other | 1109/19 | - | €18,592 | +€18,592 | |
| Profit (loss) carried forward | 14 | -€6,315 | €7,709 | +€14,024 | |
| Amounts payable | 17/49 | €9,423 | €40,637 | +€31,214 | +331.2% |
| Amounts payable within one year | 42/48 | €9,423 | €40,637 | +€31,214 | +331.2% |
| Trade debts | 44 | €615 | €4,060 | +€3,445 | +560.2% |
| Suppliers | 440/4 | €615 | €4,060 | +€3,445 | +560.2% |
| Taxes, remuneration and social security | 45 | - | €9,641 | +€9,641 | |
| Taxes | 450/3 | - | €9,641 | +€9,641 | |
| Other amounts payable | 47/48 | €8,808 | €26,936 | +€18,128 | +205.8% |
| Other operating charges | 640/8 | €970 | €141 | -€829 | -85.5% |
| Gross operating margin | 9900 | €10,396 | €19,482 | +€9,085 | +87.4% |
| Operating profit (loss) | 9901 | €9,427 | €19,341 | +€9,914 | +105.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €197 | €63 | -€133 | -67.8% |
| Recurring financial charges | 65 | €197 | €63 | -€133 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | €9,230 | €19,278 | +€10,047 | +108.8% |
| Income taxes | 67/77 | - | €5,253 | +€5,253 | |
| Profit (loss) for the period | 9904 | €9,230 | €14,024 | +€4,794 | +51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,230 | €14,024 | +€4,794 | +51.9% |
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 3 October 2026 via checked.be.