HASSAN AUTO'S: 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.
HASSAN AUTO'S
Largest movements
- Stocks and contracts -€85,867
down €85,867 (-47.5%), from €180,767 to €94,899
- Receivables within one year +€73,468
up €73,468 (+1,145%), from €6,418 to €79,886
of which Trade receivables: +€41,150
- Cash +€4,503
up €4,503 (+8.3%), from €53,951 to €58,454
mainly Stocks and contracts (+€85,867) and Trade debts (+€5,476)
- Tangible fixed assets -€2,632
down €2,632 (-59.4%), from €4,431 to €1,799
of which Furniture and vehicles: -€1,781
- Tax, wage and social debts -€13,098
down €13,098 (-40.9%), from €32,057 to €18,960
of which Taxes: -€8,919
- Trade debts +€5,476
up €5,476 (+14.4%), from €38,070 to €43,546
- Profit (loss) carried forward -€4,495
down €4,495 (-6.6%), from €68,463 to €63,968
- Gross operating margin +€74,242
up €74,242, from -€71,429 to €2,813
- Taxes +€2,767
new in 2025: €2,767
- Other operating charges -€1,883
down €1,883 (-83.5%), from €2,255 to €371
- Financial charges +€1,091
up €1,091 (+310%), from €352 to €1,443
- Financial income +€943
up €943 (+410%), from €230 to €1,173
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 | €245,566 | €235,038 | -€10,528 | -4.3% |
| Fixed assets | 21/28 | €4,431 | €1,799 | -€2,632 | -59.4% |
| Tangible fixed assets | 22/27 | €4,431 | €1,799 | -€2,632 | -59.4% |
| Plant, machinery and equipment | 23 | €1,777 | €927 | -€850 | -47.8% |
| Furniture and vehicles | 24 | €2,654 | €872 | -€1,781 | -67.1% |
| Current assets | 29/58 | €241,135 | €233,239 | -€7,897 | -3.3% |
| Stocks and contracts in progress | 3 | €180,767 | €94,899 | -€85,867 | -47.5% |
| Stocks | 30/36 | €180,767 | €94,899 | -€85,867 | -47.5% |
| Amounts receivable within one year | 40/41 | €6,418 | €79,886 | +€73,468 | +1,145% |
| Trade receivables | 40 | €1,524 | €42,674 | +€41,150 | +2,700% |
| Other amounts receivable | 41 | €4,894 | €37,212 | +€32,318 | +660% |
| Cash at bank and in hand | 54/58 | €53,951 | €58,454 | +€4,503 | +8.3% |
| Total equity and liabilities | 10/49 | €245,566 | €235,038 | -€10,528 | -4.3% |
| Equity | 10/15 | €174,463 | €169,968 | -€4,495 | -2.6% |
| Contributions | 10/11 | €106,000 | €106,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,463 | €63,968 | -€4,495 | -6.6% |
| Amounts payable | 17/49 | €71,103 | €65,070 | -€6,033 | -8.5% |
| Amounts payable within one year | 42/48 | €70,128 | €64,095 | -€6,033 | -8.6% |
| Trade debts | 44 | €38,070 | €43,546 | +€5,476 | +14.4% |
| Suppliers | 440/4 | €38,070 | €43,546 | +€5,476 | +14.4% |
| Taxes, remuneration and social security | 45 | €32,057 | €18,960 | -€13,098 | -40.9% |
| Taxes | 450/3 | €27,879 | €18,960 | -€8,919 | -32.0% |
| Remuneration and social security | 454/9 | €4,179 | - | -€4,179 | |
| Other amounts payable | 47/48 | - | €1,589 | +€1,589 | |
| Accrued charges and deferred income | 492/3 | €975 | €975 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,619 | €3,900 | +€281 | +7.8% |
| Other operating charges | 640/8 | €2,255 | €371 | -€1,883 | -83.5% |
| Non-recurring operating charges | 66A | €393 | - | -€393 | |
| Gross operating margin | 9900 | -€71,429 | €2,813 | +€74,242 | |
| Operating profit (loss) | 9901 | -€77,695 | -€1,458 | +€76,237 | +98.1% |
| Financial income | 75/76B | €230 | €1,173 | +€943 | +410% |
| Recurring financial income | 75 | €230 | €1,173 | +€943 | +410% |
| Financial charges | 65/66B | €352 | €1,443 | +€1,091 | +310% |
| Recurring financial charges | 65 | €352 | €1,443 | +€1,091 | +310% |
| Profit (loss) for the period before taxes | 9903 | -€77,817 | -€1,728 | +€76,089 | +97.8% |
| Income taxes | 67/77 | - | €2,767 | +€2,767 | |
| Profit (loss) for the period | 9904 | -€77,817 | -€4,495 | +€73,322 | +94.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€77,817 | -€4,495 | +€73,322 | +94.2% |
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 26 October 2026 via checked.be.