HASBOMA: 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.
HASBOMA
Largest movements
- Cash +€12,422
up €12,422 (+99.4%), from €12,493 to €24,915
mainly Depreciation (+€13,450) and Net result for the year (+€6,623)
- Tangible fixed assets -€12,166
down €12,166 (-5.7%), from €213,873 to €201,707
of which Land and buildings: -€10,809
- Debts after one year -€11,048
down €11,048 (-11.5%), from €96,373 to €85,326
of which Financial debts: -€11,048
- Profit (loss) carried forward +€6,623
up €6,623 (+10.6%), from -€62,455 to -€55,832
- Gross operating margin -€2,329
down €2,329 (-7.5%), from €31,093 to €28,764
- Depreciation -€1,725
down €1,725 (-11.4%), from €15,175 to €13,450
- Staff costs +€887
new in 2025: €887
- Financial charges -€450
down €450 (-9.5%), from €4,755 to €4,305
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 | €243,586 | €240,429 | -€3,158 | -1.3% |
| Fixed assets | 21/28 | €223,365 | €209,915 | -€13,450 | -6.0% |
| Intangible fixed assets | 21 | €9,312 | €8,028 | -€1,284 | -13.8% |
| Tangible fixed assets | 22/27 | €213,873 | €201,707 | -€12,166 | -5.7% |
| Land and buildings | 22 | €207,435 | €196,626 | -€10,809 | -5.2% |
| Plant, machinery and equipment | 23 | €6,438 | €5,081 | -€1,357 | -21.1% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €20,221 | €30,514 | +€10,293 | +50.9% |
| Amounts receivable within one year | 40/41 | €7,729 | €5,599 | -€2,130 | -27.6% |
| Trade receivables | 40 | €7,729 | €5,599 | -€2,130 | -27.6% |
| Cash at bank and in hand | 54/58 | €12,493 | €24,915 | +€12,422 | +99.4% |
| Total equity and liabilities | 10/49 | €243,586 | €240,429 | -€3,158 | -1.3% |
| Equity | 10/15 | €125,648 | €132,271 | +€6,623 | +5.3% |
| Contributions | 10/11 | €179,723 | €179,723 | = | 0.0% |
| Contributions outside capital | 11 | €179,723 | €179,723 | = | 0.0% |
| Other | 1109/19 | €179,723 | €179,723 | = | 0.0% |
| Reserves | 13 | €8,380 | €8,380 | = | 0.0% |
| Distributable reserves | 133 | €8,380 | €8,380 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,455 | -€55,832 | +€6,623 | +10.6% |
| Amounts payable | 17/49 | €117,939 | €108,158 | -€9,781 | -8.3% |
| Amounts payable after more than one year | 17 | €96,373 | €85,326 | -€11,048 | -11.5% |
| Financial debts | 170/4 | €91,953 | €80,906 | -€11,048 | -12.0% |
| Other amounts payable | 178/9 | €4,420 | €4,420 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,565 | €22,832 | +€1,267 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €10,584 | €11,048 | +€464 | +4.4% |
| Trade debts | 44 | €6,055 | €7,938 | +€1,883 | +31.1% |
| Suppliers | 440/4 | €6,055 | €7,938 | +€1,883 | +31.1% |
| Taxes, remuneration and social security | 45 | €722 | €420 | -€301 | -41.7% |
| Taxes | 450/3 | €722 | €420 | -€301 | -41.7% |
| Other amounts payable | 47/48 | €4,205 | €3,426 | -€779 | -18.5% |
| Remuneration, social security and pensions | 62 | - | €887 | +€887 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,175 | €13,450 | -€1,725 | -11.4% |
| Other operating charges | 640/8 | €3,189 | €3,115 | -€73 | -2.3% |
| Gross operating margin | 9900 | €31,093 | €28,764 | -€2,329 | -7.5% |
| Operating profit (loss) | 9901 | €12,729 | €11,311 | -€1,418 | -11.1% |
| Financial charges | 65/66B | €4,755 | €4,305 | -€450 | -9.5% |
| Recurring financial charges | 65 | €4,755 | €4,305 | -€450 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €7,974 | €7,007 | -€968 | -12.1% |
| Income taxes | 67/77 | €366 | €383 | +€17 | +4.7% |
| Profit (loss) for the period | 9904 | €7,609 | €6,623 | -€985 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,609 | €6,623 | -€985 | -12.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.