HASI BERRIA: what changed
HASI BERRIA
Largest movements
- Cash +€44,629
up €44,629 (+80.8%), from €55,244 to €99,873
mainly Other debts (+€82,974) and Net result for the year (+€76,569)
- Receivables within one year -€22,002
down €22,002 (-47.9%), from €45,900 to €23,898
of which Trade receivables: -€22,126
- Financial fixed assets +€2,790
new in 2025: €2,790
- Other debts +€82,974
up €82,974 (+2,834%), from €2,928 to €85,903
- Reserves -€47,431
down €47,431 (-98.4%), from €48,182 to €751
of which Distributable reserves: -€47,431
- Trade debts -€7,803
down €7,803 (-59.9%), from €13,030 to €5,227
- Tax, wage and social debts -€1,441
down €1,441 (-6.4%), from €22,494 to €21,053
- Gross operating margin +€42,020
up €42,020 (+58.6%), from €71,744 to €113,764
- Taxes +€9,831
up €9,831 (+49.8%), from €19,737 to €29,568
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,234 | €131,533 | +€26,300 | +25.0% |
| Fixed assets | 21/28 | €1,909 | €5,423 | +€3,514 | +184% |
| Tangible fixed assets | 22/27 | €1,909 | €2,633 | +€724 | +37.9% |
| Furniture and vehicles | 24 | €1,909 | €2,633 | +€724 | +37.9% |
| Financial fixed assets | 28 | - | €2,790 | +€2,790 | |
| Current assets | 29/58 | €103,325 | €126,110 | +€22,786 | +22.1% |
| Amounts receivable within one year | 40/41 | €45,900 | €23,898 | -€22,002 | -47.9% |
| Trade receivables | 40 | €45,900 | €23,774 | -€22,126 | -48.2% |
| Other amounts receivable | 41 | - | €123 | +€123 | |
| Cash at bank and in hand | 54/58 | €55,244 | €99,873 | +€44,629 | +80.8% |
| Deferred charges and accrued income | 490/1 | €2,180 | €2,340 | +€159 | +7.3% |
| Total equity and liabilities | 10/49 | €105,234 | €131,533 | +€26,300 | +25.0% |
| Equity | 10/15 | €66,782 | €19,351 | -€47,431 | -71.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,182 | €751 | -€47,431 | -98.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €48,182 | €751 | -€47,431 | -98.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,452 | €112,183 | +€73,730 | +192% |
| Amounts payable within one year | 42/48 | €38,452 | €112,183 | +€73,730 | +192% |
| Trade debts | 44 | €13,030 | €5,227 | -€7,803 | -59.9% |
| Suppliers | 440/4 | €13,030 | €5,227 | -€7,803 | -59.9% |
| Taxes, remuneration and social security | 45 | €22,494 | €21,053 | -€1,441 | -6.4% |
| Taxes | 450/3 | €22,494 | €21,053 | -€1,441 | -6.4% |
| Other amounts payable | 47/48 | €2,928 | €85,903 | +€82,974 | +2,834% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €783 | €901 | +€118 | +15.1% |
| Other operating charges | 640/8 | €6,465 | €6,094 | -€371 | -5.7% |
| Gross operating margin | 9900 | €71,744 | €113,764 | +€42,020 | +58.6% |
| Operating profit (loss) | 9901 | €64,496 | €106,770 | +€42,273 | +65.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €647 | €633 | -€14 | -2.2% |
| Recurring financial charges | 65 | €647 | €633 | -€14 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €63,850 | €106,137 | +€42,287 | +66.2% |
| Income taxes | 67/77 | €19,737 | €29,568 | +€9,831 | +49.8% |
| Profit (loss) for the period | 9904 | €44,113 | €76,569 | +€32,456 | +73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,113 | €76,569 | +€32,456 | +73.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.