HASA OPTIX: 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 OPTIX
Largest movements
- Current investments -€300,122
down €300,122 (-100%), from €300,122 to €0
- Cash +€197,496
up €197,496 (+51.7%), from €382,115 to €579,612
mainly Current investments (+€300,122) and Net result for the year (+€90,404)
- Stocks and contracts +€99,503
up €99,503 (+50.1%), from €198,435 to €297,939
- Deferred charges and accrued income +€19,143
up €19,143 (+34.0%), from €56,370 to €75,514
- Receivables within one year -€13,663
down €13,663 (-4.7%), from €293,454 to €279,791
of which Other amounts receivable: -€14,943
- Trade debts -€118,029
down €118,029 (-43.0%), from €274,180 to €156,151
- Profit (loss) carried forward +€90,404
up €90,404 (+23.3%), from -€387,455 to -€297,051
- Advances received +€22,167
new in 2025: €22,167
- Tax, wage and social debts +€19,343
up €19,343 (+80.0%), from €24,169 to €43,512
of which Remuneration and social security: +€23,879
- Staff costs +€156,722
up €156,722 (+66.0%), from €237,330 to €394,051
- Gross operating margin +€55,436
up €55,436 (+11.8%), from €470,026 to €525,463
- Financial charges +€17,254
up €17,254 (+63.2%), from €27,281 to €44,535
- Financial income +€11,787
up €11,787 (+32.0%), from €36,838 to €48,625
- Write-downs +€6,162
new in 2025: €6,162
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 | €1,287,695 | €1,292,769 | +€5,074 | +0.4% |
| Fixed assets | 21/28 | €57,198 | €59,914 | +€2,716 | +4.7% |
| Intangible fixed assets | 21 | €16,738 | €12,743 | -€3,995 | -23.9% |
| Tangible fixed assets | 22/27 | €40,260 | €38,121 | -€2,139 | -5.3% |
| Furniture and vehicles | 24 | €36,438 | €26,564 | -€9,874 | -27.1% |
| Other tangible fixed assets | 26 | €3,822 | €11,557 | +€7,735 | +202% |
| Financial fixed assets | 28 | €200 | €9,050 | +€8,850 | +4,425% |
| Current assets | 29/58 | €1,230,497 | €1,232,855 | +€2,358 | +0.2% |
| Stocks and contracts in progress | 3 | €198,435 | €297,939 | +€99,503 | +50.1% |
| Stocks | 30/36 | €198,435 | €297,939 | +€99,503 | +50.1% |
| Amounts receivable within one year | 40/41 | €293,454 | €279,791 | -€13,663 | -4.7% |
| Trade receivables | 40 | €263,244 | €264,524 | +€1,280 | +0.5% |
| Other amounts receivable | 41 | €30,210 | €15,267 | -€14,943 | -49.5% |
| Current investments | 50/53 | €300,122 | €0 | -€300,122 | -100% |
| Cash at bank and in hand | 54/58 | €382,115 | €579,612 | +€197,496 | +51.7% |
| Deferred charges and accrued income | 490/1 | €56,370 | €75,514 | +€19,143 | +34.0% |
| Total equity and liabilities | 10/49 | €1,287,695 | €1,292,769 | +€5,074 | +0.4% |
| Equity | 10/15 | €969,638 | €1,058,743 | +€89,104 | +9.2% |
| Contributions | 10/11 | €1,350,000 | €1,350,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€387,455 | -€297,051 | +€90,404 | +23.3% |
| Investment grants | 15 | €7,093 | €5,793 | -€1,300 | -18.3% |
| Amounts payable | 17/49 | €318,057 | €234,027 | -€84,030 | -26.4% |
| Amounts payable after more than one year | 17 | €9,253 | €1,897 | -€7,357 | -79.5% |
| Financial debts | 170/4 | €9,253 | €1,897 | -€7,357 | -79.5% |
| Amounts payable within one year | 42/48 | €305,979 | €229,815 | -€76,164 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €7,003 | €7,357 | +€354 | +5.1% |
| Trade debts | 44 | €274,180 | €156,151 | -€118,029 | -43.0% |
| Suppliers | 440/4 | €274,180 | €156,151 | -€118,029 | -43.0% |
| Advances received on contracts in progress | 46 | - | €22,167 | +€22,167 | |
| Taxes, remuneration and social security | 45 | €24,169 | €43,512 | +€19,343 | +80.0% |
| Taxes | 450/3 | €4,536 | €0 | -€4,536 | -100% |
| Remuneration and social security | 454/9 | €19,633 | €43,512 | +€23,879 | +122% |
| Other amounts payable | 47/48 | €628 | €628 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,824 | €2,315 | -€509 | -18.0% |
| Remuneration, social security and pensions | 62 | €237,330 | €394,051 | +€156,722 | +66.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,293 | €18,166 | -€1,127 | -5.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,162 | +€6,162 | |
| Other operating charges | 640/8 | €18,313 | €20,438 | +€2,125 | +11.6% |
| Gross operating margin | 9900 | €470,026 | €525,463 | +€55,436 | +11.8% |
| Operating profit (loss) | 9901 | €195,091 | €86,645 | -€108,446 | -55.6% |
| Financial income | 75/76B | €36,838 | €48,625 | +€11,787 | +32.0% |
| Recurring financial income | 75 | €36,838 | €48,625 | +€11,787 | +32.0% |
| Financial charges | 65/66B | €27,281 | €44,535 | +€17,254 | +63.2% |
| Recurring financial charges | 65 | €27,281 | €44,535 | +€17,254 | +63.2% |
| Profit (loss) for the period before taxes | 9903 | €204,649 | €90,736 | -€113,913 | -55.7% |
| Income taxes | 67/77 | €337 | €331 | -€6 | -1.8% |
| Profit (loss) for the period | 9904 | €204,311 | €90,404 | -€113,907 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €204,311 | €90,404 | -€113,907 | -55.8% |
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 26 October 2026 via checked.be.