HASTRA: 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.
HASTRA
Largest movements
- Deferred charges and accrued income -€18,943
no longer reported in 2025 (was €18,943)
- Cash +€13,438
up €13,438 (+887%), from €1,515 to €14,953
mainly Deferred charges and accrued income (+€18,943) and Receivables within one year (+€9,831)
- Receivables within one year -€9,831
down €9,831 (-37.2%), from €26,436 to €16,605
of which Trade receivables: -€11,617
- Trade debts -€12,975
down €12,975 (-79.8%), from €16,269 to €3,294
- Other debts -€6,127
no longer reported in 2025 (was €6,127)
- Current portion of long-term debt -€3,959
no longer reported in 2025 (was €3,959)
- Short-term financial debts +€3,800
up €3,800 (+20.0%), from €19,000 to €22,800
- Tax, wage and social debts +€3,422
up €3,422 (+38.3%), from €8,932 to €12,354
- Other operating charges -€18,129
down €18,129 (-92.7%), from €19,547 to €1,419
- Financial charges -€980
down €980 (-22.0%), from €4,462 to €3,481
- Depreciation -€601
no longer reported in 2025 (was €601)
- Gross operating margin -€246
down €246 (-4.1%), from €5,992 to €5,746
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 | €46,893 | €31,557 | -€15,336 | -32.7% |
| Current assets | 29/58 | €46,893 | €31,557 | -€15,336 | -32.7% |
| Amounts receivable within one year | 40/41 | €26,436 | €16,605 | -€9,831 | -37.2% |
| Trade receivables | 40 | €26,436 | €14,819 | -€11,617 | -43.9% |
| Other amounts receivable | 41 | - | €1,786 | +€1,786 | |
| Cash at bank and in hand | 54/58 | €1,515 | €14,953 | +€13,438 | +887% |
| Deferred charges and accrued income | 490/1 | €18,943 | - | -€18,943 | |
| Total equity and liabilities | 10/49 | €46,893 | €31,557 | -€15,336 | -32.7% |
| Equity | 10/15 | -€7,394 | -€6,891 | +€503 | +6.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €55,012 | €55,012 | = | 0.0% |
| Distributable reserves | 133 | €55,012 | €55,012 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,806 | -€74,303 | +€503 | +0.7% |
| Amounts payable | 17/49 | €54,287 | €38,448 | -€15,839 | -29.2% |
| Amounts payable within one year | 42/48 | €54,287 | €38,448 | -€15,839 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €3,959 | - | -€3,959 | |
| Financial debts | 43 | €19,000 | €22,800 | +€3,800 | +20.0% |
| Credit institutions | 430/8 | €19,000 | €22,800 | +€3,800 | +20.0% |
| Trade debts | 44 | €16,269 | €3,294 | -€12,975 | -79.8% |
| Suppliers | 440/4 | €16,269 | €3,294 | -€12,975 | -79.8% |
| Taxes, remuneration and social security | 45 | €8,932 | €12,354 | +€3,422 | +38.3% |
| Taxes | 450/3 | €8,932 | €12,354 | +€3,422 | +38.3% |
| Other amounts payable | 47/48 | €6,127 | - | -€6,127 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €601 | - | -€601 | |
| Other operating charges | 640/8 | €19,547 | €1,419 | -€18,129 | -92.7% |
| Gross operating margin | 9900 | €5,992 | €5,746 | -€246 | -4.1% |
| Operating profit (loss) | 9901 | -€14,157 | €4,327 | +€18,484 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -75.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.0% |
| Financial charges | 65/66B | €4,462 | €3,481 | -€980 | -22.0% |
| Recurring financial charges | 65 | €4,462 | €3,481 | -€980 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,618 | €846 | +€19,465 | |
| Income taxes | 67/77 | €350 | €343 | -€7 | -2.1% |
| Profit (loss) for the period | 9904 | -€18,969 | €503 | +€19,472 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,969 | €503 | +€19,472 |
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 25 October 2026 via checked.be.