HASTGROUP: 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.
HASTGROUP
Largest movements
- Receivables within one year +€4,133
up €4,133 (+20.8%), from €19,899 to €24,032
- Cash -€1,547
down €1,547 (-99.9%), from €1,548 to €1
mainly Net result for the year (-€14,509) and Receivables within one year (-€4,133)
- Tangible fixed assets +€354
new in 2023: €354
- Trade debts +€14,733
up €14,733 (+989%), from €1,490 to €16,223
- Profit (loss) carried forward -€14,509
down €14,509, from €1,088 to -€13,422
- Tax, wage and social debts +€5,191
up €5,191 (+74.4%), from €6,979 to €12,170
of which Taxes: +€2,707
- Other debts -€2,525
down €2,525 (-35.7%), from €7,081 to €4,556
- Staff costs +€37,088
up €37,088 (+504%), from €7,352 to €44,440
- Gross operating margin +€21,259
up €21,259 (+152%), from €14,023 to €35,282
- Other operating charges -€1,023
down €1,023 (-21.3%), from €4,795 to €3,772
- Financial charges +€763
up €763 (+558%), from €137 to €900
- Depreciation +€679
new in 2023: €679
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,637 | €24,527 | +€2,890 | +13.4% |
| Fixed assets | 21/28 | - | €354 | +€354 | |
| Tangible fixed assets | 22/27 | - | €354 | +€354 | |
| Furniture and vehicles | 24 | - | €354 | +€354 | |
| Current assets | 29/58 | €21,637 | €24,173 | +€2,536 | +11.7% |
| Amounts receivable within one year | 40/41 | €19,899 | €24,032 | +€4,133 | +20.8% |
| Trade receivables | 40 | €19,899 | €24,032 | +€4,133 | +20.8% |
| Cash at bank and in hand | 54/58 | €1,548 | €1 | -€1,547 | -99.9% |
| Deferred charges and accrued income | 490/1 | €190 | €140 | -€50 | -26.4% |
| Total equity and liabilities | 10/49 | €21,637 | €24,527 | +€2,890 | +13.4% |
| Equity | 10/15 | €6,088 | -€8,422 | -€14,509 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €1,088 | -€13,422 | -€14,509 | |
| Amounts payable | 17/49 | €15,549 | €32,949 | +€17,399 | +112% |
| Amounts payable within one year | 42/48 | €15,549 | €32,949 | +€17,399 | +112% |
| Trade debts | 44 | €1,490 | €16,223 | +€14,733 | +989% |
| Suppliers | 440/4 | €1,490 | €16,223 | +€14,733 | +989% |
| Taxes, remuneration and social security | 45 | €6,979 | €12,170 | +€5,191 | +74.4% |
| Taxes | 450/3 | €3,810 | €6,517 | +€2,707 | +71.0% |
| Remuneration and social security | 454/9 | €3,169 | €5,653 | +€2,484 | +78.4% |
| Other amounts payable | 47/48 | €7,081 | €4,556 | -€2,525 | -35.7% |
| Remuneration, social security and pensions | 62 | €7,352 | €44,440 | +€37,088 | +504% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €679 | +€679 | |
| Other operating charges | 640/8 | €4,795 | €3,772 | -€1,023 | -21.3% |
| Gross operating margin | 9900 | €14,023 | €35,282 | +€21,259 | +152% |
| Operating profit (loss) | 9901 | €1,876 | -€13,609 | -€15,486 | |
| Financial charges | 65/66B | €137 | €900 | +€763 | +558% |
| Recurring financial charges | 65 | €137 | €900 | +€763 | +558% |
| Profit (loss) for the period before taxes | 9903 | €1,740 | -€14,509 | -€16,249 | |
| Income taxes | 67/77 | €652 | - | -€652 | |
| Profit (loss) for the period | 9904 | €1,088 | -€14,509 | -€15,597 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,088 | -€14,509 | -€15,597 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.