HASSIUM: 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.
HASSIUM
Largest movements
- Receivables within one year -€46,253
down €46,253 (-41.6%), from €111,299 to €65,046
of which Trade receivables: -€46,400
- Deferred charges and accrued income -€8,577
down €8,577 (-88.1%), from €9,733 to €1,157
- Profit (loss) carried forward -€71,239
down €71,239, from €34,380 to -€36,859
- Tax, wage and social debts +€12,182
up €12,182 (+86.2%), from €14,131 to €26,314
of which Remuneration and social security: +€21,034
- Other debts +€8,327
up €8,327 (+1,035%), from €805 to €9,132
- Debts after one year -€6,833
down €6,833 (-58.4%), from €11,705 to €4,872
- Trade debts +€3,484
up €3,484 (+62.3%), from €5,591 to €9,075
- Gross operating margin -€53,764
down €53,764 (-561%), from -€9,579 to -€63,343
- Other operating charges -€675
down €675 (-23.6%), from €2,860 to €2,185
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 | €122,772 | €67,672 | -€55,100 | -44.9% |
| Fixed assets | 21/28 | €1,666 | €1,395 | -€271 | -16.3% |
| Tangible fixed assets | 22/27 | €1,666 | €1,395 | -€271 | -16.3% |
| Furniture and vehicles | 24 | €1,666 | €1,395 | -€271 | -16.3% |
| Current assets | 29/58 | €121,106 | €66,277 | -€54,829 | -45.3% |
| Amounts receivable within one year | 40/41 | €111,299 | €65,046 | -€46,253 | -41.6% |
| Trade receivables | 40 | €111,299 | €64,899 | -€46,400 | -41.7% |
| Other amounts receivable | 41 | - | €147 | +€147 | |
| Cash at bank and in hand | 54/58 | €74 | €74 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €9,733 | €1,157 | -€8,577 | -88.1% |
| Total equity and liabilities | 10/49 | €122,772 | €67,672 | -€55,100 | -44.9% |
| Equity | 10/15 | €59,995 | -€11,243 | -€71,239 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,415 | €19,415 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €17,560 | €17,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,380 | -€36,859 | -€71,239 | |
| Amounts payable | 17/49 | €62,777 | €78,915 | +€16,139 | +25.7% |
| Amounts payable after more than one year | 17 | €11,705 | €4,872 | -€6,833 | -58.4% |
| Financial debts | 170/4 | €11,705 | €4,872 | -€6,833 | -58.4% |
| Amounts payable within one year | 42/48 | €51,072 | €74,044 | +€22,972 | +45.0% |
| Current portion of amounts payable after more than one year | 42 | €6,304 | €6,833 | +€529 | +8.4% |
| Financial debts | 43 | €24,241 | €22,690 | -€1,551 | -6.4% |
| Credit institutions | 430/8 | €24,241 | €22,690 | -€1,551 | -6.4% |
| Trade debts | 44 | €5,591 | €9,075 | +€3,484 | +62.3% |
| Suppliers | 440/4 | €5,591 | €9,075 | +€3,484 | +62.3% |
| Taxes, remuneration and social security | 45 | €14,131 | €26,314 | +€12,182 | +86.2% |
| Taxes | 450/3 | €9,157 | €305 | -€8,852 | -96.7% |
| Remuneration and social security | 454/9 | €4,974 | €26,009 | +€21,034 | +423% |
| Other amounts payable | 47/48 | €805 | €9,132 | +€8,327 | +1,035% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €271 | €271 | = | 0.0% |
| Other operating charges | 640/8 | €2,860 | €2,185 | -€675 | -23.6% |
| Gross operating margin | 9900 | -€9,579 | -€63,343 | -€53,764 | -561% |
| Operating profit (loss) | 9901 | -€12,709 | -€65,799 | -€53,089 | -418% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,823 | €5,135 | +€313 | +6.5% |
| Recurring financial charges | 65 | €4,823 | €5,135 | +€313 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,532 | -€70,934 | -€53,402 | -305% |
| Income taxes | 67/77 | €218 | €305 | +€87 | +40.0% |
| Profit (loss) for the period | 9904 | -€17,750 | -€71,239 | -€53,489 | -301% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,750 | -€71,239 | -€53,489 | -301% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.