HASTEVA: 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.
HASTEVA
Largest movements
- Cash +€6,738
up €6,738 (+114.5%), from €5,887 to €12,625
mainly Net result for the year (+€9,506) and Depreciation (+€3,692)
- Deferred charges and accrued income +€6,234
up €6,234 (+141.5%), from €4,405 to €10,639
- Tangible fixed assets -€3,692
down €3,692 (-6.7%), from €55,140 to €51,448
- Reserves +€9,506
up €9,506 (+22.3%), from €42,591 to €52,097
- Gross operating margin +€385
up €385 (+1.9%), from €20,055 to €20,440
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 | €65,432 | €74,711 | +€9,279 | +14.2% |
| Fixed assets | 21/28 | €55,140 | €51,448 | -€3,692 | -6.7% |
| Tangible fixed assets | 22/27 | €55,140 | €51,448 | -€3,692 | -6.7% |
| Land and buildings | 22 | €55,140 | €51,448 | -€3,692 | -6.7% |
| Current assets | 29/58 | €10,292 | €23,264 | +€12,972 | +126.0% |
| Cash at bank and in hand | 54/58 | €5,887 | €12,625 | +€6,738 | +114.5% |
| Deferred charges and accrued income | 490/1 | €4,405 | €10,639 | +€6,234 | +141.5% |
| Total equity and liabilities | 10/49 | €65,432 | €74,711 | +€9,279 | +14.2% |
| Equity | 10/15 | €63,051 | €72,557 | +€9,506 | +15.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Share premium | 1100/10 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €42,591 | €52,097 | +€9,506 | +22.3% |
| Distributable reserves | 133 | €42,591 | €52,097 | +€9,506 | +22.3% |
| Amounts payable | 17/49 | €2,381 | €2,154 | -€227 | -9.5% |
| Amounts payable within one year | 42/48 | €2,381 | €2,154 | -€227 | -9.5% |
| Trade debts | 44 | €1,067 | €718 | -€349 | -32.7% |
| Suppliers | 440/4 | €1,067 | €718 | -€349 | -32.7% |
| Taxes, remuneration and social security | 45 | €1,314 | €1,436 | +€122 | +9.3% |
| Taxes | 450/3 | €1,314 | €1,436 | +€122 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,692 | €3,692 | = | 0.0% |
| Other operating charges | 640/8 | €2,641 | €2,716 | +€75 | +2.8% |
| Gross operating margin | 9900 | €20,055 | €20,440 | +€385 | +1.9% |
| Operating profit (loss) | 9901 | €13,722 | €14,031 | +€310 | +2.3% |
| Financial charges | 65/66B | €164 | €89 | -€75 | -45.6% |
| Recurring financial charges | 65 | €164 | €89 | -€75 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | €13,558 | €13,942 | +€384 | +2.8% |
| Income taxes | 67/77 | €4,314 | €4,436 | +€122 | +2.8% |
| Profit (loss) for the period | 9904 | €9,244 | €9,506 | +€262 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,244 | €9,506 | +€262 | +2.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.