Hasp-O Centrum: 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.
Hasp-O Centrum
Largest movements
- Tangible fixed assets -€1.9m
down €1.9m (-3.0%), from €62.1m to €60.2m
of which Leasing and similar rights: -€1.8m
- Current investments +€1.2m
up €1.2m (+82.5%), from €1.5m to €2.7m
- Receivables after one year -€612,206
down €612,206 (-2.3%), from €27.1m to €26.5m
- Cash -€367,230
down €367,230 (-63.2%), from €581,044 to €213,814
- Receivables within one year +€179,495
up €179,495 (+6.6%), from €2.7m to €2.9m
of which Trade receivables: +€191,827
- Profit (loss) carried forward +€1.8m
up €1.8m (+46.2%), from -€3.8m to -€2.1m
- Debts after one year -€1.6m
down €1.6m (-3.2%), from €49.8m to €48.2m
of which Financial debts: -€1.6m
- Debts within one year -€1.1m
down €1.1m (-36.0%), from €3.2m to €2.0m
of which Trade debts: -€1.3m
- Investment grants -€884,187
down €884,187 (-2.2%), from €40.0m to €39.1m
- Accrued charges and deferred income +€173,238
up €173,238 (+10.2%), from €1.7m to €1.9m
- Depreciation -€99,780
down €99,780 (-4.2%), from €2.4m to €2.3m
- Turnover +€92,177
up €92,177 (+10.5%), from €881,275 to €973,452
- Services and other goods +€45,416
up €45,416 (+2.2%), from €2.1m to €2.1m
- Other operating income -€21,486
down €21,486 (-12.4%), from €173,295 to €151,809
- Goods and materials -€18,575
down €18,575 (-4.0%), from €464,198 to €445,623
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Fixed assets | 21/28 | €62,145,188 | €60,253,864 | -€1.9m | -3.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €62,087,159 | €60,195,835 | -€1.9m | -3.0% |
| Plant, machinery and equipment | 23 | €299,865 | €238,357 | -€61,508 | -20.5% |
| Furniture and vehicles | 24 | €467,115 | €469,304 | +€2,189 | +0.5% |
| Leasing and similar rights | 25 | €48,870,273 | €47,023,116 | -€1.8m | -3.8% |
| Other tangible fixed assets | 26 | €3,396,147 | €2,988,151 | -€407,996 | -12.0% |
| Assets under construction and advance payments | 27 | €9,053,759 | €9,476,906 | +€423,147 | +4.7% |
| Financial fixed assets | 28 | €58,030 | €58,030 | = | 0.0% |
| Current assets | 29/58 | €32,412,296 | €32,658,996 | +€246,700 | +0.8% |
| Amounts receivable after more than one year | 29 | €27,111,937 | €26,499,731 | -€612,206 | -2.3% |
| Other amounts receivable | 291 | €27,111,937 | €26,499,731 | -€612,206 | -2.3% |
| Stocks and contracts in progress | 3 | €95,946 | €101,309 | +€5,363 | +5.6% |
| Amounts receivable within one year | 40/41 | €2,740,127 | €2,919,622 | +€179,495 | +6.6% |
| Trade receivables | 40 | €1,919,311 | €2,111,139 | +€191,827 | +10.0% |
| Other amounts receivable | 41 | €820,816 | €808,484 | -€12,332 | -1.5% |
| Current investments | 50/53 | €1,455,410 | €2,655,410 | +€1.2m | +82.5% |
| Cash at bank and in hand | 54/58 | €581,044 | €213,814 | -€367,230 | -63.2% |
| Deferred charges and accrued income | 490/1 | €427,831 | €269,109 | -€158,722 | -37.1% |
| Total equity and liabilities | 10/49 | €94,557,484 | €92,912,861 | -€1.6m | -1.7% |
| Equity | 10/15 | €39,903,665 | €40,798,256 | +€894,592 | +2.2% |
| Contributions | 10/11 | €3,758,003 | €3,758,003 | = | 0.0% |
| Capital | 10 | €3,758,003 | €3,758,003 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,849,690 | -€2,070,911 | +€1.8m | +46.2% |
| Investment grants | 15 | €39,995,352 | €39,111,165 | -€884,187 | -2.2% |
| Provisions and deferred taxes | 16 | €4,566 | €13,698 | +€9,132 | +200% |
| Provisions for liabilities and charges | 160/5 | €4,566 | €13,698 | +€9,132 | +200% |
| Environmental obligations | 163 | €4,566 | €13,698 | +€9,132 | +200% |
| Amounts payable | 17/49 | €54,649,254 | €52,100,906 | -€2.5m | -4.7% |
| Amounts payable after more than one year | 17 | €49,777,430 | €48,198,820 | -€1.6m | -3.2% |
| Financial debts | 170/4 | €48,241,115 | €46,662,505 | -€1.6m | -3.3% |
| Leasing and similar obligations | 172 | €48,241,115 | €44,760,705 | -€3.5m | -7.2% |
| Other loans | 174 | - | €1,901,801 | +€1.9m | |
| Other amounts payable | 178/9 | €1,536,315 | €1,536,315 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,176,943 | €2,033,967 | -€1.1m | -36.0% |
| Current portion of amounts payable after more than one year | 42 | €1,034,432 | €1,107,964 | +€73,532 | +7.1% |
| Trade debts | 44 | €1,546,408 | €269,120 | -€1.3m | -82.6% |
| Advances received on contracts in progress | 46 | €37,642 | €38,231 | +€589 | +1.6% |
| Taxes, remuneration and social security | 45 | €78,650 | €82,245 | +€3,595 | +4.6% |
| Taxes | 450/3 | €14,687 | €14,666 | -€21 | -0.1% |
| Remuneration and social security | 454/9 | €63,963 | €67,579 | +€3,617 | +5.7% |
| Accrued charges and deferred income | 492/3 | €1,694,881 | €1,868,119 | +€173,238 | +10.2% |
| Turnover | 70 | €881,275 | €973,452 | +€92,177 | +10.5% |
| Membership fees, donations, legacies and grants | 73 | €5,125,735 | €5,359,669 | +€233,934 | +4.6% |
| Other operating income | 74 | €173,295 | €151,809 | -€21,486 | -12.4% |
| Goods for resale, raw materials and consumables | 60 | €464,198 | €445,623 | -€18,575 | -4.0% |
| Services and other goods | 61 | €2,082,219 | €2,127,635 | +€45,416 | +2.2% |
| Remuneration, social security and pensions | 62 | €710,332 | €727,832 | +€17,500 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,385,427 | €2,285,646 | -€99,780 | -4.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €9,132 | +€9,132 | |
| Recurring financial income | 75 | €33,979 | €11,637 | -€22,342 | -65.8% |
| Recurring financial charges | 65 | -€1,451,359 | -€1,404,488 | +€46,871 | +3.2% |
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 20 October 2026 via checked.be.