HATAX: 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.
HATAX
Largest movements
- Tangible fixed assets -€6,016
down €6,016 (-50.0%), from €12,030 to €6,014
- Cash +€4,174
up €4,174 (+8.5%), from €49,012 to €53,186
mainly Net result for the year (+€6,345) and Depreciation (+€6,016)
- Receivables within one year +€3,788
up €3,788 (+39.1%), from €9,681 to €13,469
of which Other amounts receivable: +€3,950
- Profit (loss) carried forward +€1,345
up €1,345 (+2.3%), from €57,976 to €59,321
- Other debts +€1,000
up €1,000 (+25.0%), from €4,000 to €5,000
- Gross operating margin +€909
up €909 (+7.0%), from €12,909 to €13,818
- Financial charges +€208
up €208 (+529.6%), from €39 to €248
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 | €70,971 | €72,917 | +€1,946 | +2.7% |
| Fixed assets | 21/28 | €12,278 | €6,262 | -€6,016 | -49.0% |
| Tangible fixed assets | 22/27 | €12,030 | €6,014 | -€6,016 | -50.0% |
| Furniture and vehicles | 24 | €12,030 | €6,014 | -€6,016 | -50.0% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €58,693 | €66,655 | +€7,962 | +13.6% |
| Amounts receivable within one year | 40/41 | €9,681 | €13,469 | +€3,788 | +39.1% |
| Trade receivables | 40 | €162 | - | -€162 | |
| Other amounts receivable | 41 | €9,519 | €13,469 | +€3,950 | +41.5% |
| Cash at bank and in hand | 54/58 | €49,012 | €53,186 | +€4,174 | +8.5% |
| Total equity and liabilities | 10/49 | €70,971 | €72,917 | +€1,946 | +2.7% |
| Equity | 10/15 | €63,737 | €65,082 | +€1,345 | +2.1% |
| Contributions | 10/11 | €5,761 | €5,761 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,976 | €59,321 | +€1,345 | +2.3% |
| Amounts payable | 17/49 | €7,234 | €7,835 | +€601 | +8.3% |
| Amounts payable within one year | 42/48 | €7,234 | €7,835 | +€601 | +8.3% |
| Trade debts | 44 | €2,093 | €1,838 | -€255 | -12.2% |
| Suppliers | 440/4 | €2,093 | €1,838 | -€255 | -12.2% |
| Taxes, remuneration and social security | 45 | €1,142 | €998 | -€144 | -12.6% |
| Taxes | 450/3 | €1,142 | €998 | -€144 | -12.6% |
| Other amounts payable | 47/48 | €4,000 | €5,000 | +€1,000 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,016 | €6,016 | = | 0.0% |
| Other operating charges | 640/8 | €575 | €664 | +€89 | +15.5% |
| Gross operating margin | 9900 | €12,909 | €13,818 | +€909 | +7.0% |
| Operating profit (loss) | 9901 | €6,318 | €7,138 | +€820 | +13.0% |
| Financial charges | 65/66B | €39 | €248 | +€208 | +529.6% |
| Recurring financial charges | 65 | €39 | €248 | +€208 | +529.6% |
| Profit (loss) for the period before taxes | 9903 | €6,279 | €6,890 | +€611 | +9.7% |
| Income taxes | 67/77 | €452 | €545 | +€93 | +20.6% |
| Profit (loss) for the period | 9904 | €5,827 | €6,345 | +€518 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,827 | €6,345 | +€518 | +8.9% |
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 30 September 2026 via checked.be.