HAST CONSULT: 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.
HAST CONSULT
Largest movements
- Receivables within one year -€17,359
down €17,359 (-35.1%), from €49,497 to €32,138
of which Other amounts receivable: -€23,943
- Cash -€7,693
down €7,693 (-16.5%), from €46,727 to €39,034
mainly Contributions, distributions and other (-€65,914) and Tax, wage and social debts (-€10,080)
- Reserves -€32,238
down €32,238 (-48.9%), from €65,914 to €33,676
- Other debts +€20,019
up €20,019 (+2403.3%), from €833 to €20,852
- Tax, wage and social debts -€10,080
down €10,080 (-36.6%), from €27,522 to €17,442
- Trade debts -€3,191
down €3,191 (-74.4%), from €4,288 to €1,097
- Gross operating margin +€5,445
up €5,445 (+11.8%), from €46,245 to €51,689
- Taxes +€1,970
up €1,970 (+17.4%), from €11,344 to €13,313
- Other operating charges +€913
up €913 (+119.8%), from €762 to €1,675
- Financial charges -€796
down €796 (-22.5%), from €3,532 to €2,736
- Financial income +€607
up €607 (+64.5%), from €941 to €1,547
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.
Cash bridge derived
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 | €101,557 | €76,068 | -€25,489 | -25.1% |
| Formation expenses | 20 | €525 | €267 | -€258 | -49.1% |
| Fixed assets | 21/28 | €2,384 | €1,753 | -€631 | -26.5% |
| Tangible fixed assets | 22/27 | €2,384 | €1,753 | -€631 | -26.5% |
| Land and buildings | 22 | €1,684 | €609 | -€1,075 | -63.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €700 | €1,143 | +€443 | +63.3% |
| Current assets | 29/58 | €98,649 | €74,049 | -€24,600 | -24.9% |
| Amounts receivable within one year | 40/41 | €49,497 | €32,138 | -€17,359 | -35.1% |
| Trade receivables | 40 | €21,368 | €27,951 | +€6,584 | +30.8% |
| Other amounts receivable | 41 | €28,129 | €4,187 | -€23,943 | -85.1% |
| Cash at bank and in hand | 54/58 | €46,727 | €39,034 | -€7,693 | -16.5% |
| Deferred charges and accrued income | 490/1 | €2,425 | €2,877 | +€452 | +18.6% |
| Total equity and liabilities | 10/49 | €101,557 | €76,068 | -€25,489 | -25.1% |
| Equity | 10/15 | €68,914 | €36,676 | -€32,238 | -46.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €65,914 | €33,676 | -€32,238 | -48.9% |
| Distributable reserves | 133 | €65,914 | €33,676 | -€32,238 | -48.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €32,643 | €39,392 | +€6,749 | +20.7% |
| Amounts payable within one year | 42/48 | €32,643 | €39,392 | +€6,749 | +20.7% |
| Trade debts | 44 | €4,288 | €1,097 | -€3,191 | -74.4% |
| Suppliers | 440/4 | €4,288 | €1,097 | -€3,191 | -74.4% |
| Taxes, remuneration and social security | 45 | €27,522 | €17,442 | -€10,080 | -36.6% |
| Taxes | 450/3 | €27,522 | €17,442 | -€10,080 | -36.6% |
| Other amounts payable | 47/48 | €833 | €20,852 | +€20,019 | +2403.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,987 | €1,402 | -€585 | -29.4% |
| Other operating charges | 640/8 | €762 | €1,675 | +€913 | +119.8% |
| Non-recurring operating charges | 66A | - | €434 | +€434 | |
| Gross operating margin | 9900 | €46,245 | €51,689 | +€5,445 | +11.8% |
| Operating profit (loss) | 9901 | €43,496 | €48,179 | +€4,683 | +10.8% |
| Financial income | 75/76B | €941 | €1,547 | +€607 | +64.5% |
| Recurring financial income | 75 | €941 | €1,547 | +€607 | +64.5% |
| Financial charges | 65/66B | €3,532 | €2,736 | -€796 | -22.5% |
| Recurring financial charges | 65 | €3,532 | €2,736 | -€796 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €40,905 | €46,990 | +€6,085 | +14.9% |
| Income taxes | 67/77 | €11,344 | €13,313 | +€1,970 | +17.4% |
| Profit (loss) for the period | 9904 | €29,561 | €33,676 | +€4,115 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,561 | €33,676 | +€4,115 | +13.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.