HATEC: 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.
HATEC
Largest movements
- Receivables within one year -€36,275
down €36,275 (-38.1%), from €95,185 to €58,910
- Deferred charges and accrued income +€29,951
up €29,951 (+5025.3%), from €596 to €30,547
- Trade debts +€14,256
up €14,256 (+122.3%), from €11,656 to €25,912
- Accrued charges and deferred income -€12,355
no longer reported in 2026 (was €12,355)
- Tax, wage and social debts -€5,169
down €5,169 (-9.2%), from €56,408 to €51,239
of which Taxes: -€11,288
- Profit (loss) carried forward -€2,726
down €2,726 (-13.2%), from -€20,631 to -€23,357
- Staff costs +€63,373
up €63,373 (+23.6%), from €268,751 to €332,124
- Gross operating margin +€56,905
up €56,905 (+20.8%), from €274,015 to €330,920
- Purchases and services -€37,524
down €37,524 (-51.1%), from €73,474 to €35,950
- Turnover +€19,381
up €19,381 (+5.6%), from €347,489 to €366,870
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,280 | €90,286 | -€5,994 | -6.2% |
| Current assets | 29/58 | €96,280 | €90,286 | -€5,994 | -6.2% |
| Amounts receivable within one year | 40/41 | €95,185 | €58,910 | -€36,275 | -38.1% |
| Trade receivables | 40 | €95,185 | €58,910 | -€36,275 | -38.1% |
| Cash at bank and in hand | 54/58 | €499 | €829 | +€330 | +66.1% |
| Deferred charges and accrued income | 490/1 | €596 | €30,547 | +€29,951 | +5025.3% |
| Total equity and liabilities | 10/49 | €96,280 | €90,286 | -€5,994 | -6.2% |
| Equity | 10/15 | €15,861 | €13,135 | -€2,726 | -17.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €30,295 | €30,295 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €28,436 | €28,436 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,631 | -€23,357 | -€2,726 | -13.2% |
| Amounts payable | 17/49 | €80,419 | €77,151 | -€3,268 | -4.1% |
| Amounts payable within one year | 42/48 | €68,064 | €77,151 | +€9,087 | +13.4% |
| Trade debts | 44 | €11,656 | €25,912 | +€14,256 | +122.3% |
| Suppliers | 440/4 | €11,656 | €25,912 | +€14,256 | +122.3% |
| Taxes, remuneration and social security | 45 | €56,408 | €51,239 | -€5,169 | -9.2% |
| Taxes | 450/3 | €16,551 | €5,263 | -€11,288 | -68.2% |
| Remuneration and social security | 454/9 | €39,857 | €45,976 | +€6,119 | +15.4% |
| Accrued charges and deferred income | 492/3 | €12,355 | - | -€12,355 | |
| Turnover | 70 | €347,489 | €366,870 | +€19,381 | +5.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €73,474 | €35,950 | -€37,524 | -51.1% |
| Remuneration, social security and pensions | 62 | €268,751 | €332,124 | +€63,373 | +23.6% |
| Other operating charges | 640/8 | €449 | €462 | +€13 | +2.9% |
| Gross operating margin | 9900 | €274,015 | €330,920 | +€56,905 | +20.8% |
| Operating profit (loss) | 9901 | €4,815 | -€1,666 | -€6,481 | |
| Financial charges | 65/66B | €2,986 | €1,060 | -€1,926 | -64.5% |
| Recurring financial charges | 65 | €1,067 | €948 | -€119 | -11.2% |
| Non-recurring financial charges | 66B | €1,919 | €112 | -€1,807 | -94.2% |
| Profit (loss) for the period before taxes | 9903 | €1,829 | -€2,726 | -€4,555 | |
| Profit (loss) for the period | 9904 | €1,829 | -€2,726 | -€4,555 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,829 | -€2,726 | -€4,555 |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.