Hassotheek: 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.
Hassotheek
Largest movements
- Financial fixed assets +€952,170
up €952,170 (+22.7%), from €4.2m to €5.2m
- Cash +€131,320
up €131,320 (+1,139%), from €11,528 to €142,849
mainly Debts after one year (+€794,511) and Current portion of long-term debt (+€153,686)
- Debts after one year +€794,511
up €794,511 (+20.5%), from €3.9m to €4.7m
- Current portion of long-term debt +€153,686
up €153,686 (+161%), from €95,190 to €248,876
- Other debts +€100,740
up €100,740 (+71.2%), from €141,500 to €242,240
- Financial charges +€10,969
up €10,969 (+28.6%), from €38,310 to €49,279
- Gross operating margin +€8,276
up €8,276 (+10.4%), from €79,388 to €87,664
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 | €4,230,830 | €5,310,987 | +€1.1m | +25.5% |
| Fixed assets | 21/28 | €4,202,824 | €5,153,113 | +€950,289 | +22.6% |
| Intangible fixed assets | 21 | €3,344 | €1,464 | -€1,880 | -56.2% |
| Financial fixed assets | 28 | €4,199,479 | €5,151,649 | +€952,170 | +22.7% |
| Current assets | 29/58 | €28,006 | €157,874 | +€129,867 | +464% |
| Amounts receivable within one year | 40/41 | €15,025 | €15,025 | = | 0.0% |
| Trade receivables | 40 | €3,025 | €3,025 | = | 0.0% |
| Other amounts receivable | 41 | €12,000 | €12,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,528 | €142,849 | +€131,320 | +1,139% |
| Deferred charges and accrued income | 490/1 | €1,453 | €0 | -€1,453 | -100% |
| Total equity and liabilities | 10/49 | €4,230,830 | €5,310,987 | +€1.1m | +25.5% |
| Equity | 10/15 | €108,138 | €133,045 | +€24,907 | +23.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Contributions outside capital | 11 | €0 | - | = | |
| Other | 1109/19 | €0 | - | = | |
| Reserves | 13 | €46,638 | €71,545 | +€24,907 | +53.4% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €40,488 | €65,395 | +€24,907 | +61.5% |
| Amounts payable | 17/49 | €4,122,691 | €5,177,942 | +€1.1m | +25.6% |
| Amounts payable after more than one year | 17 | €3,867,028 | €4,661,538 | +€794,511 | +20.5% |
| Financial debts | 170/4 | €3,867,028 | €4,661,538 | +€794,511 | +20.5% |
| Amounts payable within one year | 42/48 | €255,664 | €504,441 | +€248,777 | +97.3% |
| Current portion of amounts payable after more than one year | 42 | €95,190 | €248,876 | +€153,686 | +161% |
| Trade debts | 44 | €2,357 | €2,377 | +€19 | +0.8% |
| Suppliers | 440/4 | €2,357 | €2,377 | +€19 | +0.8% |
| Taxes, remuneration and social security | 45 | €16,617 | €10,949 | -€5,668 | -34.1% |
| Taxes | 450/3 | €16,617 | €10,949 | -€5,668 | -34.1% |
| Other amounts payable | 47/48 | €141,500 | €242,240 | +€100,740 | +71.2% |
| Accrued charges and deferred income | 492/3 | - | €11,962 | +€11,962 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,880 | €1,880 | = | 0.0% |
| Other operating charges | 640/8 | €446 | €1,030 | +€583 | +131% |
| Gross operating margin | 9900 | €79,388 | €87,664 | +€8,276 | +10.4% |
| Operating profit (loss) | 9901 | €77,061 | €84,754 | +€7,693 | +10.0% |
| Financial charges | 65/66B | €38,310 | €49,279 | +€10,969 | +28.6% |
| Recurring financial charges | 65 | €38,310 | €49,279 | +€10,969 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €38,751 | €35,475 | -€3,277 | -8.5% |
| Income taxes | 67/77 | €11,220 | €10,568 | -€653 | -5.8% |
| Profit (loss) for the period | 9904 | €27,531 | €24,907 | -€2,624 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,531 | €24,907 | -€2,624 | -9.5% |
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 28 October 2026 via checked.be.