HASSELBROEK: 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.
HASSELBROEK
Largest movements
- Tangible fixed assets -€49,188
down €49,188 (-7.7%), from €639,553 to €590,365
- Cash +€9,168
up €9,168 (+44.4%), from €20,630 to €29,798
mainly Depreciation (+€49,188) and Net result for the year (+€26,178)
- Debts after one year -€40,128
down €40,128 (-17.4%), from €230,363 to €190,235
- Gross operating margin -€1,214
down €1,214 (-1.3%), from €90,906 to €89,692
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 | €660,183 | €624,257 | -€35,926 | -5.4% |
| Fixed assets | 21/28 | €639,553 | €590,365 | -€49,188 | -7.7% |
| Tangible fixed assets | 22/27 | €639,553 | €590,365 | -€49,188 | -7.7% |
| Land and buildings | 22 | €639,553 | €590,365 | -€49,188 | -7.7% |
| Current assets | 29/58 | €20,630 | €33,892 | +€13,262 | +64.3% |
| Amounts receivable within one year | 40/41 | - | €4,094 | +€4,094 | |
| Other amounts receivable | 41 | - | €4,094 | +€4,094 | |
| Cash at bank and in hand | 54/58 | €20,630 | €29,798 | +€9,168 | +44.4% |
| Total equity and liabilities | 10/49 | €660,183 | €624,257 | -€35,926 | -5.4% |
| Equity | 10/15 | €303,910 | €306,087 | +€2,178 | +0.7% |
| Contributions | 10/11 | €23,406 | €23,406 | = | 0.0% |
| Reserves | 13 | €280,504 | €282,681 | +€2,178 | +0.8% |
| Non-distributable reserves | 130/1 | €1,965 | €1,965 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,965 | €1,965 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,185 | €9,185 | = | 0.0% |
| Distributable reserves | 133 | €269,353 | €271,531 | +€2,178 | +0.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €356,273 | €318,169 | -€38,104 | -10.7% |
| Amounts payable after more than one year | 17 | €230,363 | €190,235 | -€40,128 | -17.4% |
| Financial debts | 170/4 | €230,363 | €190,235 | -€40,128 | -17.4% |
| Amounts payable within one year | 42/48 | €125,784 | €127,270 | +€1,487 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €39,796 | €40,128 | +€332 | +0.8% |
| Taxes, remuneration and social security | 45 | €35 | €1,090 | +€1,055 | +3004.7% |
| Taxes | 450/3 | €35 | €1,090 | +€1,055 | +3004.7% |
| Other amounts payable | 47/48 | €85,953 | €86,053 | +€100 | +0.1% |
| Accrued charges and deferred income | 492/3 | €127 | €664 | +€537 | +422.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,189 | €49,188 | -€1 | 0.0% |
| Other operating charges | 640/8 | €10,488 | €10,648 | +€160 | +1.5% |
| Gross operating margin | 9900 | €90,906 | €89,692 | -€1,214 | -1.3% |
| Operating profit (loss) | 9901 | €31,228 | €29,856 | -€1,373 | -4.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,504 | €2,589 | +€85 | +3.4% |
| Recurring financial charges | 65 | €2,504 | €2,589 | +€85 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €28,725 | €27,267 | -€1,457 | -5.1% |
| Income taxes | 67/77 | €1,535 | €1,090 | -€445 | -29.0% |
| Profit (loss) for the period | 9904 | €27,190 | €26,178 | -€1,012 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,190 | €26,178 | -€1,012 | -3.7% |
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 10 October 2026 via checked.be.