HATIP: 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.
HATIP
Largest movements
- Cash +€3,396
up €3,396 (+27.5%), from €12,342 to €15,738
mainly Net result for the year (+€2,820) and Depreciation (+€1,081)
- Tangible fixed assets -€1,081
down €1,081 (-12.9%), from €8,373 to €7,291
of which Plant, machinery and equipment: -€1,081
- Profit (loss) carried forward +€2,820
up €2,820 (+10.1%), from €27,834 to €30,653
- Trade debts -€509
down €509 (-95.6%), from €532 to €23
- Gross operating margin +€3,965
up €3,965 (+81.2%), from €4,883 to €8,848
- Financial income -€619
down €619 (-99.7%), from €621 to €2
- Financial charges +€102
up €102 (+66.5%), from €153 to €255
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 | €37,923 | €40,233 | +€2,310 | +6.1% |
| Fixed assets | 21/28 | €17,373 | €16,291 | -€1,081 | -6.2% |
| Tangible fixed assets | 22/27 | €8,373 | €7,291 | -€1,081 | -12.9% |
| Land and buildings | 22 | €5,182 | €5,182 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,191 | €2,109 | -€1,081 | -33.9% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €20,550 | €23,942 | +€3,392 | +16.5% |
| Amounts receivable within one year | 40/41 | €7,944 | €7,915 | -€29 | -0.4% |
| Other amounts receivable | 41 | €7,944 | €7,915 | -€29 | -0.4% |
| Cash at bank and in hand | 54/58 | €12,342 | €15,738 | +€3,396 | +27.5% |
| Deferred charges and accrued income | 490/1 | €263 | €288 | +€25 | +9.5% |
| Total equity and liabilities | 10/49 | €37,923 | €40,233 | +€2,310 | +6.1% |
| Equity | 10/15 | €35,890 | €38,710 | +€2,820 | +7.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 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% |
| Profit (loss) carried forward | 14 | €27,834 | €30,653 | +€2,820 | +10.1% |
| Amounts payable | 17/49 | €2,032 | €1,523 | -€509 | -25.1% |
| Amounts payable within one year | 42/48 | €2,032 | €1,523 | -€509 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €1,500 | €1,500 | = | 0.0% |
| Trade debts | 44 | €532 | €23 | -€509 | -95.6% |
| Suppliers | 440/4 | €532 | €23 | -€509 | -95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,081 | €1,081 | -€0 | 0.0% |
| Other operating charges | 640/8 | €4,650 | €4,693 | +€43 | +0.9% |
| Gross operating margin | 9900 | €4,883 | €8,848 | +€3,965 | +81.2% |
| Operating profit (loss) | 9901 | -€849 | €3,073 | +€3,921 | |
| Financial income | 75/76B | €621 | €2 | -€619 | -99.7% |
| Recurring financial income | 75 | €621 | €2 | -€619 | -99.7% |
| Financial charges | 65/66B | €153 | €255 | +€102 | +66.5% |
| Recurring financial charges | 65 | €153 | €255 | +€102 | +66.5% |
| Profit (loss) for the period before taxes | 9903 | -€381 | €2,820 | +€3,201 | |
| Profit (loss) for the period | 9904 | -€381 | €2,820 | +€3,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€381 | €2,820 | +€3,201 |
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.