Hasan Selver: 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.
Hasan Selver
Largest movements
- Cash +€10,520
up €10,520 (+16,593%), from €63 to €10,584
mainly Trade debts (+€8,759) and Net result for the year (+€7,881)
- Receivables within one year +€5,918
up €5,918 (+25.2%), from €23,491 to €29,409
of which Trade receivables: +€6,449
- Trade debts +€8,759
new in 2024: €8,759
- Profit (loss) carried forward +€7,881
up €7,881 (+54.5%), from €14,472 to €22,353
- Staff costs -€22,105
no longer reported in 2024 (was €22,105)
- Gross operating margin -€11,815
down €11,815 (-56.1%), from €21,073 to €9,258
- Financial charges -€1,717
no longer reported in 2024 (was €1,717)
- Other operating charges -€778
down €778 (-51.6%), from €1,508 to €730
- Taxes +€647
new in 2024: €647
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.
Derived cash bridge
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 | €23,554 | €39,993 | +€16,438 | +69.8% |
| Current assets | 29/58 | €23,554 | €39,993 | +€16,438 | +69.8% |
| Amounts receivable within one year | 40/41 | €23,491 | €29,409 | +€5,918 | +25.2% |
| Trade receivables | 40 | €1,904 | €8,353 | +€6,449 | +339% |
| Other amounts receivable | 41 | €21,587 | €21,056 | -€531 | -2.5% |
| Cash at bank and in hand | 54/58 | €63 | €10,584 | +€10,520 | +16,593% |
| Total equity and liabilities | 10/49 | €23,554 | €39,993 | +€16,438 | +69.8% |
| Equity | 10/15 | €21,056 | €28,937 | +€7,881 | +37.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Share premium | 1100/10 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €384 | €384 | = | 0.0% |
| Non-distributable reserves | 130/1 | €384 | €384 | = | 0.0% |
| Reserves not available under the articles | 1311 | €384 | €384 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,472 | €22,353 | +€7,881 | +54.5% |
| Amounts payable | 17/49 | €2,499 | €11,056 | +€8,557 | +342% |
| Amounts payable within one year | 42/48 | €2,499 | €11,056 | +€8,557 | +342% |
| Trade debts | 44 | - | €8,759 | +€8,759 | |
| Suppliers | 440/4 | - | €8,759 | +€8,759 | |
| Taxes, remuneration and social security | 45 | €2,499 | €2,297 | -€202 | -8.1% |
| Taxes | 450/3 | €566 | €2,297 | +€1,731 | +306% |
| Remuneration and social security | 454/9 | €1,932 | - | -€1,932 | |
| Remuneration, social security and pensions | 62 | €22,105 | - | -€22,105 | |
| Other operating charges | 640/8 | €1,508 | €730 | -€778 | -51.6% |
| Gross operating margin | 9900 | €21,073 | €9,258 | -€11,815 | -56.1% |
| Operating profit (loss) | 9901 | -€2,540 | €8,528 | +€11,068 | |
| Financial income | 75/76B | €92 | - | -€92 | |
| Recurring financial income | 75 | €92 | - | -€92 | |
| Financial charges | 65/66B | €1,717 | - | -€1,717 | |
| Recurring financial charges | 65 | €1,717 | - | -€1,717 | |
| Profit (loss) for the period before taxes | 9903 | -€4,165 | €8,528 | +€12,694 | |
| Income taxes | 67/77 | - | €647 | +€647 | |
| Profit (loss) for the period | 9904 | -€4,165 | €7,881 | +€12,047 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,165 | €7,881 | +€12,047 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.