HASSING: 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.
HASSING
Largest movements
- Cash -€11,356
down €11,356 (-73.6%), from €15,421 to €4,064
mainly Net result for the year (-€12,634) and Trade debts (-€1,505)
- Stocks and contracts -€1,980
down €1,980 (-78.0%), from €2,540 to €560
- Tangible fixed assets -€1,428
down €1,428 (-14.5%), from €9,846 to €8,417
- Receivables within one year +€1,309
up €1,309 (+3.8%), from €34,390 to €35,699
of which Trade receivables: +€1,343
- Deferred charges and accrued income -€933
down €933 (-69.5%), from €1,342 to €409
- Profit (loss) carried forward -€12,634
down €12,634 (-53.1%), from €23,771 to €11,137
- Trade debts -€1,505
down €1,505 (-30.5%), from €4,932 to €3,427
- Gross operating margin -€25,363
down €25,363 (-72.7%), from €34,908 to €9,545
- Staff costs +€4,295
up €4,295 (+25.7%), from €16,686 to €20,982
- Financial income +€370
up €370 (+55.5%), from €665 to €1,035
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,539 | €49,150 | -€14,389 | -22.6% |
| Fixed assets | 21/28 | €9,846 | €8,417 | -€1,428 | -14.5% |
| Tangible fixed assets | 22/27 | €9,846 | €8,417 | -€1,428 | -14.5% |
| Other tangible fixed assets | 26 | €9,846 | €8,417 | -€1,428 | -14.5% |
| Current assets | 29/58 | €53,693 | €40,733 | -€12,960 | -24.1% |
| Stocks and contracts in progress | 3 | €2,540 | €560 | -€1,980 | -78.0% |
| Stocks | 30/36 | €2,540 | €560 | -€1,980 | -78.0% |
| Amounts receivable within one year | 40/41 | €34,390 | €35,699 | +€1,309 | +3.8% |
| Trade receivables | 40 | - | €1,343 | +€1,343 | |
| Other amounts receivable | 41 | €34,390 | €34,356 | -€34 | -0.1% |
| Cash at bank and in hand | 54/58 | €15,421 | €4,064 | -€11,356 | -73.6% |
| Deferred charges and accrued income | 490/1 | €1,342 | €409 | -€933 | -69.5% |
| Total equity and liabilities | 10/49 | €63,539 | €49,150 | -€14,389 | -22.6% |
| Equity | 10/15 | €55,928 | €43,294 | -€12,634 | -22.6% |
| Contributions | 10/11 | €32,157 | €32,157 | = | 0.0% |
| Capital | 10 | €32,157 | €32,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,771 | €11,137 | -€12,634 | -53.1% |
| Amounts payable | 17/49 | €7,611 | €5,856 | -€1,754 | -23.1% |
| Amounts payable within one year | 42/48 | €7,611 | €5,856 | -€1,754 | -23.1% |
| Trade debts | 44 | €4,932 | €3,427 | -€1,505 | -30.5% |
| Suppliers | 440/4 | €4,932 | €3,427 | -€1,505 | -30.5% |
| Taxes, remuneration and social security | 45 | €2,678 | €2,429 | -€249 | -9.3% |
| Remuneration and social security | 454/9 | €2,678 | €2,429 | -€249 | -9.3% |
| Remuneration, social security and pensions | 62 | €16,686 | €20,982 | +€4,295 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,196 | €1,428 | +€232 | +19.4% |
| Gross operating margin | 9900 | €34,908 | €9,545 | -€25,363 | -72.7% |
| Operating profit (loss) | 9901 | €17,025 | -€12,866 | -€29,891 | |
| Financial income | 75/76B | €665 | €1,035 | +€370 | +55.5% |
| Recurring financial income | 75 | €665 | €1,035 | +€370 | +55.5% |
| Financial charges | 65/66B | €861 | €804 | -€57 | -6.6% |
| Recurring financial charges | 65 | €861 | €804 | -€57 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €16,830 | -€12,634 | -€29,464 | |
| Profit (loss) for the period | 9904 | €16,830 | -€12,634 | -€29,464 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,830 | -€12,634 | -€29,464 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.