HASSIMO: 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.
What changed
HASSIMO
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2025 against 2026filed annual accounts (NBB)
Net result for the year
-€9,120
2025 · -€37,185+€28,065
Equity
€5.4m
2025 · €5.4m-€34,120
Cash
€7,713
2025 · €7,257+€456
Balance sheet total
€7.8m
2025 · €8.0m-€232,357
Largest movements
Assets
- Receivables after one year -€265,000
down €265,000 (-57.0%), from €465,000 to €200,000
Equity and liabilities
- Debts after one year -€185,332
down €185,332 (-14.7%), from €1.3m to €1.1m
Income statement
- Gross operating margin +€48,916
up €48,916 (+57.1%), from €85,637 to €134,553
- Provisions +€11,585
up €11,585, from -€11,585 to €0
- Depreciation +€11,224
up €11,224 (+14.2%), from €79,289 to €90,513
- Financial income -€8,395
down €8,395 (-32.6%), from €25,772 to €17,377
- Other operating charges -€6,361
down €6,361 (-17.0%), from €37,465 to €31,105
From the 2025 result to the 2026 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.
Result 2025
-€37,185
Gross operating margin
+€48,916
Depreciation
-€11,224
Provisions
-€11,585
Other operating charges
+€6,361
Financial income
-€8,395
Financial charges
+€4,991
Taxes
-€3,519
Deferred taxes and other
+€2,520
Result 2026
-€9,120
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€334,820
Investment
-€126,000
Financing
-€208,364
Cash 2025
€7,257
From operations (derived)
+€334,820
Net result for the year
-€9,120
Depreciation
+€90,513
Receivables after one year
+€265,000
Receivables within one year
+€3,300
Provisions
-€17,697
Trade debts
-€25,902
Tax, wage and social debts
+€3,519
Other debts
+€4,461
Accrued charges and deferred income
+€20,746
Investment (derived)
-€126,000
Investment in fixed assets (net)
-€126,000
Financing
-€208,364
Debts after one year
-€185,332
Current portion of long-term debt
+€1,968
Contributions, distributions and other
-€25,000
Cash 2026
€7,713
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,995,493 | €7,763,136 | -€232,357 | -2.9% |
| Fixed assets | 21/28 | €7,516,828 | €7,552,315 | +€35,488 | +0.5% |
| Tangible fixed assets | 22/27 | €3,162,317 | €3,197,209 | +€34,893 | +1.1% |
| Land and buildings | 22 | €3,155,458 | €3,191,497 | +€36,039 | +1.1% |
| Plant, machinery and equipment | 23 | €6,859 | €5,713 | -€1,146 | -16.7% |
| Financial fixed assets | 28 | €4,354,511 | €4,355,106 | +€595 | 0.0% |
| Current assets | 29/58 | €478,665 | €210,821 | -€267,845 | -56.0% |
| Amounts receivable after more than one year | 29 | €465,000 | €200,000 | -€265,000 | -57.0% |
| Other amounts receivable | 291 | €465,000 | €200,000 | -€265,000 | -57.0% |
| Amounts receivable within one year | 40/41 | €6,408 | €3,107 | -€3,300 | -51.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,408 | €3,107 | -€3,300 | -51.5% |
| Cash at bank and in hand | 54/58 | €7,257 | €7,713 | +€456 | +6.3% |
| Total equity and liabilities | 10/49 | €7,995,493 | €7,763,136 | -€232,357 | -2.9% |
| Equity | 10/15 | €5,394,857 | €5,360,737 | -€34,120 | -0.6% |
| Contributions | 10/11 | €4,033,642 | €4,033,642 | = | 0.0% |
| Capital | 10 | €4,033,642 | €4,033,642 | = | 0.0% |
| Issued capital | 100 | €4,033,642 | €4,033,642 | = | 0.0% |
| Reserves | 13 | €1,361,215 | €1,327,095 | -€34,120 | -2.5% |
| Non-distributable reserves | 130/1 | €75,155 | €77,354 | +€2,199 | +2.9% |
| Legal reserve | 130 | €75,155 | €77,354 | +€2,199 | +2.9% |
| Tax-exempt reserves | 132 | €1,120,483 | €1,067,392 | -€53,091 | -4.7% |
| Distributable reserves | 133 | €165,577 | €182,349 | +€16,772 | +10.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €392,881 | €375,184 | -€17,697 | -4.5% |
| Provisions for liabilities and charges | 160/5 | €19,387 | €19,387 | = | 0.0% |
| Major repairs and maintenance | 162 | €19,387 | €19,387 | = | 0.0% |
| Deferred taxes | 168 | €373,494 | €355,797 | -€17,697 | -4.7% |
| Amounts payable | 17/49 | €2,207,755 | €2,027,215 | -€180,541 | -8.2% |
| Amounts payable after more than one year | 17 | €1,262,728 | €1,077,396 | -€185,332 | -14.7% |
| Financial debts | 170/4 | €1,262,728 | €1,077,396 | -€185,332 | -14.7% |
| Amounts payable within one year | 42/48 | €935,034 | €919,080 | -€15,954 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €183,364 | €185,332 | +€1,968 | +1.1% |
| Trade debts | 44 | €27,416 | €1,514 | -€25,902 | -94.5% |
| Suppliers | 440/4 | €27,416 | €1,514 | -€25,902 | -94.5% |
| Taxes, remuneration and social security | 45 | €3,459 | €6,978 | +€3,519 | +101.7% |
| Taxes | 450/3 | €3,459 | €6,978 | +€3,519 | +101.7% |
| Other amounts payable | 47/48 | €720,794 | €725,255 | +€4,461 | +0.6% |
| Accrued charges and deferred income | 492/3 | €9,993 | €30,739 | +€20,746 | +207.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,289 | €90,513 | +€11,224 | +14.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€11,585 | €0 | +€11,585 | |
| Other operating charges | 640/8 | €37,465 | €31,105 | -€6,361 | -17.0% |
| Gross operating margin | 9900 | €85,637 | €134,553 | +€48,916 | +57.1% |
| Operating profit (loss) | 9901 | -€19,532 | €12,936 | +€32,468 | |
| Financial income | 75/76B | €25,772 | €17,377 | -€8,395 | -32.6% |
| Recurring financial income | 75 | €25,772 | €17,377 | -€8,395 | -32.6% |
| Financial charges | 65/66B | €55,142 | €50,151 | -€4,991 | -9.1% |
| Recurring financial charges | 65 | €55,142 | €50,151 | -€4,991 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | -€48,902 | -€19,838 | +€29,064 | +59.4% |
| Transfer from deferred taxes | 780 | €15,177 | €17,697 | +€2,520 | +16.6% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €3,459 | €6,978 | +€3,519 | +101.7% |
| Profit (loss) for the period | 9904 | -€37,185 | -€9,120 | +€28,065 | +75.5% |
| Transfer from tax-exempt reserves | 789 | €45,532 | €53,091 | +€7,559 | +16.6% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €8,347 | €43,971 | +€35,624 | +426.8% |
Source: filed annual accounts (NBB), financial years ended 30 April 2025 and 30 April 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.