HASSOPAINT: 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.
HASSOPAINT
Largest movements
- Receivables within one year -€53,225
down €53,225 (-34.3%), from €155,082 to €101,857
of which Trade receivables: -€44,593
- Tangible fixed assets +€9,659
up €9,659 (+357%), from €2,707 to €12,366
- Cash -€5,961
down €5,961 (-61.0%), from €9,779 to €3,818
mainly Other debts (-€18,412) and Net result for the year (-€13,824)
- Other debts -€18,412
down €18,412 (-15.7%), from €117,534 to €99,122
- Profit (loss) carried forward -€13,824
down €13,824 (-53.6%), from -€25,812 to -€39,636
- Accrued charges and deferred income -€8,483
no longer reported in 2025 (was €8,483)
- Tax, wage and social debts -€3,947
no longer reported in 2025 (was €3,947)
- Trade debts -€3,008
down €3,008 (-7.2%), from €41,652 to €38,644
- Gross operating margin -€26,742
down €26,742, from €14,740 to -€12,003
- Financial charges -€2,355
down €2,355 (-85.8%), from €2,745 to €390
- Depreciation +€581
up €581 (+265%), from €219 to €800
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 | €168,088 | €118,590 | -€49,498 | -29.4% |
| Fixed assets | 21/28 | €2,707 | €12,366 | +€9,659 | +357% |
| Tangible fixed assets | 22/27 | €2,707 | €12,366 | +€9,659 | +357% |
| Land and buildings | 22 | €2,707 | €12,366 | +€9,659 | +357% |
| Current assets | 29/58 | €165,381 | €106,224 | -€59,157 | -35.8% |
| Amounts receivable within one year | 40/41 | €155,082 | €101,857 | -€53,225 | -34.3% |
| Trade receivables | 40 | €140,076 | €95,483 | -€44,593 | -31.8% |
| Other amounts receivable | 41 | €15,006 | €6,374 | -€8,632 | -57.5% |
| Cash at bank and in hand | 54/58 | €9,779 | €3,818 | -€5,961 | -61.0% |
| Deferred charges and accrued income | 490/1 | €520 | €550 | +€30 | +5.7% |
| Total equity and liabilities | 10/49 | €168,088 | €118,590 | -€49,498 | -29.4% |
| Equity | 10/15 | -€5,352 | -€19,176 | -€13,824 | -258% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,812 | -€39,636 | -€13,824 | -53.6% |
| Amounts payable | 17/49 | €173,440 | €137,766 | -€35,674 | -20.6% |
| Amounts payable within one year | 42/48 | €164,957 | €137,766 | -€27,191 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €1,824 | - | -€1,824 | |
| Trade debts | 44 | €41,652 | €38,644 | -€3,008 | -7.2% |
| Suppliers | 440/4 | €41,652 | €38,644 | -€3,008 | -7.2% |
| Taxes, remuneration and social security | 45 | €3,947 | - | -€3,947 | |
| Taxes | 450/3 | €3,947 | - | -€3,947 | |
| Other amounts payable | 47/48 | €117,534 | €99,122 | -€18,412 | -15.7% |
| Accrued charges and deferred income | 492/3 | €8,483 | - | -€8,483 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219 | €800 | +€581 | +265% |
| Other operating charges | 640/8 | €637 | €632 | -€5 | -0.8% |
| Gross operating margin | 9900 | €14,740 | -€12,003 | -€26,742 | |
| Operating profit (loss) | 9901 | €13,884 | -€13,434 | -€27,318 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €2,745 | €390 | -€2,355 | -85.8% |
| Recurring financial charges | 65 | €2,745 | €390 | -€2,355 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | €11,139 | -€13,824 | -€24,963 | |
| Profit (loss) for the period | 9904 | €11,139 | -€13,824 | -€24,963 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,139 | -€13,824 | -€24,963 |
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 23 October 2026 via checked.be.