HASPOO: 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.
HASPOO
Largest movements
- Receivables within one year -€22,756
down €22,756 (-55.9%), from €40,738 to €17,983
of which Trade receivables: -€15,975
- Tangible fixed assets +€4,628
up €4,628 (+611.5%), from €757 to €5,385
- Cash -€2,901
down €2,901 (-31.7%), from €9,161 to €6,260
mainly Trade debts (-€12,984) and Tax, wage and social debts (-€12,686)
- Stocks and contracts -€1,020
down €1,020 (-46.1%), from €2,213 to €1,193
- Trade debts -€12,984
down €12,984 (-62.7%), from €20,709 to €7,725
- Tax, wage and social debts -€12,686
down €12,686 (-53.4%), from €23,752 to €11,066
of which Remuneration and social security: -€12,686
- Profit (loss) carried forward +€3,568
up €3,568 (+27.7%), from -€12,877 to -€9,309
- Depreciation +€1,710
up €1,710 (+870.5%), from €196 to €1,907
- Gross operating margin +€222
up €222 (+3.3%), from €6,689 to €6,910
- Other operating charges +€191
up €191 (+19.7%), from €969 to €1,160
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.
Cash bridge derived
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 | €53,293 | €31,190 | -€22,103 | -41.5% |
| Fixed assets | 21/28 | €1,127 | €5,755 | +€4,628 | +410.7% |
| Tangible fixed assets | 22/27 | €757 | €5,385 | +€4,628 | +611.5% |
| Furniture and vehicles | 24 | €757 | €5,385 | +€4,628 | +611.5% |
| Financial fixed assets | 28 | €370 | €370 | = | 0.0% |
| Current assets | 29/58 | €52,166 | €25,436 | -€26,731 | -51.2% |
| Stocks and contracts in progress | 3 | €2,213 | €1,193 | -€1,020 | -46.1% |
| Stocks | 30/36 | €2,213 | €1,193 | -€1,020 | -46.1% |
| Amounts receivable within one year | 40/41 | €40,738 | €17,983 | -€22,756 | -55.9% |
| Trade receivables | 40 | €27,350 | €11,375 | -€15,975 | -58.4% |
| Other amounts receivable | 41 | €13,388 | €6,608 | -€6,780 | -50.6% |
| Cash at bank and in hand | 54/58 | €9,161 | €6,260 | -€2,901 | -31.7% |
| Deferred charges and accrued income | 490/1 | €54 | - | -€54 | |
| Total equity and liabilities | 10/49 | €53,293 | €31,190 | -€22,103 | -41.5% |
| Equity | 10/15 | €5,723 | €9,291 | +€3,568 | +62.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,877 | -€9,309 | +€3,568 | +27.7% |
| Amounts payable | 17/49 | €47,570 | €21,899 | -€25,670 | -54.0% |
| Amounts payable within one year | 42/48 | €47,570 | €21,899 | -€25,670 | -54.0% |
| Trade debts | 44 | €20,709 | €7,725 | -€12,984 | -62.7% |
| Suppliers | 440/4 | €20,709 | €7,725 | -€12,984 | -62.7% |
| Taxes, remuneration and social security | 45 | €23,752 | €11,066 | -€12,686 | -53.4% |
| Taxes | 450/3 | €167 | €167 | = | 0.0% |
| Remuneration and social security | 454/9 | €23,585 | €10,898 | -€12,686 | -53.8% |
| Other amounts payable | 47/48 | €3,108 | €3,108 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €196 | €1,907 | +€1,710 | +870.5% |
| Other operating charges | 640/8 | €969 | €1,160 | +€191 | +19.7% |
| Gross operating margin | 9900 | €6,689 | €6,910 | +€222 | +3.3% |
| Operating profit (loss) | 9901 | €5,523 | €3,843 | -€1,680 | -30.4% |
| Financial charges | 65/66B | €280 | €276 | -€4 | -1.4% |
| Recurring financial charges | 65 | €280 | €276 | -€4 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €5,244 | €3,568 | -€1,676 | -32.0% |
| Profit (loss) for the period | 9904 | €5,244 | €3,568 | -€1,676 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,244 | €3,568 | -€1,676 | -32.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.