HASA INDUSTRIAL: 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.
HASA INDUSTRIAL
Largest movements
- Receivables within one year +€11,090
up €11,090 (+38,587%), from €29 to €11,119
of which Trade receivables: +€10,631
- Cash +€3,348
new in 2025: €3,348
mainly Net result for the year (+€9,073) and Tax, wage and social debts (+€4,344)
- Profit (loss) carried forward +€9,073
up €9,073, from -€3,971 to €5,102
- Tax, wage and social debts +€4,344
new in 2025: €4,344
of which Taxes: +€2,400
- Other debts +€1,022
new in 2025: €1,022
- Gross operating margin +€16,577
up €16,577, from -€3,969 to €12,608
- Taxes +€2,400
new in 2025: €2,400
- Other operating charges +€969
new in 2025: €969
- Financial charges +€204
up €204 (+11,194%), from €2 to €206
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 | €29 | €14,467 | +€14,438 | +50,237% |
| Current assets | 29/58 | €29 | €14,467 | +€14,438 | +50,237% |
| Amounts receivable within one year | 40/41 | €29 | €11,119 | +€11,090 | +38,587% |
| Trade receivables | 40 | - | €10,631 | +€10,631 | |
| Other amounts receivable | 41 | €29 | €487 | +€458 | +1,595% |
| Cash at bank and in hand | 54/58 | - | €3,348 | +€3,348 | |
| Total equity and liabilities | 10/49 | €29 | €14,467 | +€14,438 | +50,237% |
| Equity | 10/15 | €29 | €9,102 | +€9,073 | +31,569% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,971 | €5,102 | +€9,073 | |
| Amounts payable | 17/49 | - | €5,365 | +€5,365 | |
| Amounts payable within one year | 42/48 | - | €5,365 | +€5,365 | |
| Taxes, remuneration and social security | 45 | - | €4,344 | +€4,344 | |
| Taxes | 450/3 | - | €2,400 | +€2,400 | |
| Remuneration and social security | 454/9 | - | €1,944 | +€1,944 | |
| Other amounts payable | 47/48 | - | €1,022 | +€1,022 | |
| Other operating charges | 640/8 | - | €969 | +€969 | |
| Gross operating margin | 9900 | -€3,969 | €12,608 | +€16,577 | |
| Operating profit (loss) | 9901 | -€3,969 | €11,639 | +€15,608 | |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €2 | €206 | +€204 | +11,194% |
| Recurring financial charges | 65 | €2 | €206 | +€204 | +11,194% |
| Profit (loss) for the period before taxes | 9903 | -€3,971 | €11,473 | +€15,444 | |
| Income taxes | 67/77 | - | €2,400 | +€2,400 | |
| Profit (loss) for the period | 9904 | -€3,971 | €9,073 | +€13,044 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,971 | €9,073 | +€13,044 |
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 28 October 2026 via checked.be.