Hassania: 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.
Hassania
Largest movements
- Cash +€10,421
up €10,421 (+214%), from €4,861 to €15,282
mainly Trade debts (+€5,650) and Other debts (+€4,181)
- Tangible fixed assets -€700
down €700 (-20.0%), from €3,502 to €2,801
- Trade debts +€5,650
up €5,650 (+845%), from €669 to €6,318
- Accrued charges and deferred income -€5,169
down €5,169 (-60.3%), from €8,569 to €3,400
- Other debts +€4,181
up €4,181 (+45.1%), from €9,270 to €13,451
- Profit (loss) carried forward +€2,857
up €2,857 (+11.3%), from -€25,343 to -€22,486
- Tax, wage and social debts +€2,201
up €2,201 (+315%), from €699 to €2,900
- Gross operating margin +€14,418
up €14,418, from -€3,232 to €11,187
- Staff costs +€6,484
up €6,484 (+1,410%), from €460 to €6,943
- Depreciation -€593
down €593 (-45.8%), from €1,293 to €700
- Financial charges +€174
up €174 (+133%), from €131 to €304
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,363 | €18,083 | +€9,720 | +116% |
| Fixed assets | 21/28 | €3,502 | €2,801 | -€700 | -20.0% |
| Tangible fixed assets | 22/27 | €3,502 | €2,801 | -€700 | -20.0% |
| Furniture and vehicles | 24 | €3,502 | €2,801 | -€700 | -20.0% |
| Current assets | 29/58 | €4,861 | €15,282 | +€10,421 | +214% |
| Cash at bank and in hand | 54/58 | €4,861 | €15,282 | +€10,421 | +214% |
| Total equity and liabilities | 10/49 | €8,363 | €18,083 | +€9,720 | +116% |
| Equity | 10/15 | -€10,843 | -€7,986 | +€2,857 | +26.3% |
| Contributions | 10/11 | €14,500 | €14,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,343 | -€22,486 | +€2,857 | +11.3% |
| Amounts payable | 17/49 | €19,206 | €26,070 | +€6,863 | +35.7% |
| Amounts payable within one year | 42/48 | €10,637 | €22,670 | +€12,032 | +113% |
| Trade debts | 44 | €669 | €6,318 | +€5,650 | +845% |
| Suppliers | 440/4 | €669 | €6,318 | +€5,650 | +845% |
| Taxes, remuneration and social security | 45 | €699 | €2,900 | +€2,201 | +315% |
| Taxes | 450/3 | €699 | €2,900 | +€2,201 | +315% |
| Other amounts payable | 47/48 | €9,270 | €13,451 | +€4,181 | +45.1% |
| Accrued charges and deferred income | 492/3 | €8,569 | €3,400 | -€5,169 | -60.3% |
| Remuneration, social security and pensions | 62 | €460 | €6,943 | +€6,484 | +1,410% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,293 | €700 | -€593 | -45.8% |
| Other operating charges | 640/8 | €479 | €382 | -€97 | -20.2% |
| Gross operating margin | 9900 | -€3,232 | €11,187 | +€14,418 | |
| Operating profit (loss) | 9901 | -€5,463 | €3,161 | +€8,624 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €131 | €304 | +€174 | +133% |
| Recurring financial charges | 65 | €131 | €304 | +€174 | +133% |
| Profit (loss) for the period before taxes | 9903 | -€5,594 | €2,857 | +€8,451 | |
| Profit (loss) for the period | 9904 | -€5,594 | €2,857 | +€8,451 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,594 | €2,857 | +€8,451 |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.