HASAN: 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.
HASAN
Largest movements
- Cash -€2,170
down €2,170 (-81.0%), from €2,678 to €508
mainly Other debts (-€8,545) and Tax, wage and social debts (-€3,997)
- Other debts -€8,545
down €8,545 (-97.7%), from €8,745 to €200
- Trade debts +€5,914
up €5,914 (+1264.0%), from €468 to €6,382
- Profit (loss) carried forward +€4,457
up €4,457 (+19.0%), from -€23,418 to -€18,961
- Tax, wage and social debts -€3,997
down €3,997 (-26.9%), from €14,883 to €10,887
of which Remuneration and social security: -€5,523
- Gross operating margin +€19,417
up €19,417, from -€14,322 to €5,095
- Purchases and services -€15,341
down €15,341 (-31.0%), from €49,558 to €34,217
- Staff costs -€10,104
no longer reported in 2022 (was €10,104)
- Turnover +€6,506
up €6,506 (+19.8%), from €32,806 to €39,312
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,678 | €508 | -€2,170 | -81.0% |
| Current assets | 29/58 | €2,678 | €508 | -€2,170 | -81.0% |
| Cash at bank and in hand | 54/58 | €2,678 | €508 | -€2,170 | -81.0% |
| Total equity and liabilities | 10/49 | €2,678 | €508 | -€2,170 | -81.0% |
| Equity | 10/15 | -€21,418 | -€16,961 | +€4,457 | +20.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,418 | -€18,961 | +€4,457 | +19.0% |
| Amounts payable | 17/49 | €24,096 | €17,469 | -€6,627 | -27.5% |
| Amounts payable within one year | 42/48 | €24,096 | €17,469 | -€6,627 | -27.5% |
| Trade debts | 44 | €468 | €6,382 | +€5,914 | +1264.0% |
| Suppliers | 440/4 | €468 | €6,382 | +€5,914 | +1264.0% |
| Taxes, remuneration and social security | 45 | €14,883 | €10,887 | -€3,997 | -26.9% |
| Taxes | 450/3 | €705 | €2,231 | +€1,526 | +216.6% |
| Remuneration and social security | 454/9 | €14,179 | €8,656 | -€5,523 | -39.0% |
| Other amounts payable | 47/48 | €8,745 | €200 | -€8,545 | -97.7% |
| Turnover | 70 | €32,806 | €39,312 | +€6,506 | +19.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,558 | €34,217 | -€15,341 | -31.0% |
| Remuneration, social security and pensions | 62 | €10,104 | - | -€10,104 | |
| Other operating charges | 640/8 | €375 | €497 | +€122 | +32.5% |
| Gross operating margin | 9900 | -€14,322 | €5,095 | +€19,417 | |
| Operating profit (loss) | 9901 | -€24,800 | €4,598 | +€29,398 | |
| Financial charges | 65/66B | €0 | €141 | +€140 | +93573.3% |
| Recurring financial charges | 65 | €0 | €141 | +€140 | +93573.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,800 | €4,457 | +€29,258 | |
| Income taxes | 67/77 | €375 | - | -€375 | |
| Profit (loss) for the period | 9904 | -€25,176 | €4,457 | +€29,633 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,176 | €4,457 | +€29,633 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.