HaTiPik: 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.
HaTiPik
Largest movements
- Tangible fixed assets -€4,194
down €4,194 (-21.2%), from €19,755 to €15,560
- Cash -€3,228
down €3,228 (-52.3%), from €6,168 to €2,940
mainly Debts after one year (-€13,816) and Tax, wage and social debts (-€5,222)
- Debts after one year -€13,816
down €13,816 (-82.0%), from €16,840 to €3,024
- Profit (loss) carried forward +€9,654
up €9,654 (+77.7%), from -€12,422 to -€2,768
- Current portion of long-term debt +€7,050
new in 2025: €7,050
- Tax, wage and social debts -€5,222
down €5,222 (-46.1%), from €11,322 to €6,100
of which Remuneration and social security: -€6,144
- Trade debts -€3,334
down €3,334 (-61.7%), from €5,408 to €2,073
- Gross operating margin +€33,403
up €33,403, from -€13,265 to €20,138
- Other operating charges +€1,599
up €1,599 (+167.4%), from €955 to €2,554
- Taxes +€820
up €820 (+434.6%), from €189 to €1,009
- Depreciation +€559
up €559 (+10.2%), from €5,496 to €6,055
- Financial charges -€232
down €232 (-21.1%), from €1,098 to €866
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 | €33,085 | €25,663 | -€7,422 | -22.4% |
| Fixed assets | 21/28 | €19,755 | €15,560 | -€4,194 | -21.2% |
| Tangible fixed assets | 22/27 | €19,755 | €15,560 | -€4,194 | -21.2% |
| Furniture and vehicles | 24 | €19,755 | €15,560 | -€4,194 | -21.2% |
| Current assets | 29/58 | €13,330 | €10,103 | -€3,228 | -24.2% |
| Amounts receivable after more than one year | 29 | €7,162 | €7,162 | = | 0.0% |
| Other amounts receivable | 291 | €7,162 | €7,162 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,168 | €2,940 | -€3,228 | -52.3% |
| Total equity and liabilities | 10/49 | €33,085 | €25,663 | -€7,422 | -22.4% |
| Equity | 10/15 | -€9,422 | €232 | +€9,654 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,422 | -€2,768 | +€9,654 | +77.7% |
| Amounts payable | 17/49 | €42,507 | €25,431 | -€17,076 | -40.2% |
| Amounts payable after more than one year | 17 | €16,840 | €3,024 | -€13,816 | -82.0% |
| Financial debts | 170/4 | €16,840 | €3,024 | -€13,816 | -82.0% |
| Amounts payable within one year | 42/48 | €25,667 | €22,407 | -€3,260 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | - | €7,050 | +€7,050 | |
| Trade debts | 44 | €5,408 | €2,073 | -€3,334 | -61.7% |
| Suppliers | 440/4 | €5,408 | €2,073 | -€3,334 | -61.7% |
| Taxes, remuneration and social security | 45 | €11,322 | €6,100 | -€5,222 | -46.1% |
| Taxes | 450/3 | €1,992 | €2,914 | +€922 | +46.3% |
| Remuneration and social security | 454/9 | €9,330 | €3,186 | -€6,144 | -65.9% |
| Other amounts payable | 47/48 | €8,937 | €7,184 | -€1,753 | -19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,496 | €6,055 | +€559 | +10.2% |
| Other operating charges | 640/8 | €955 | €2,554 | +€1,599 | +167.4% |
| Gross operating margin | 9900 | -€13,265 | €20,138 | +€33,403 | |
| Operating profit (loss) | 9901 | -€19,716 | €11,529 | +€31,245 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.7% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.7% |
| Financial charges | 65/66B | €1,098 | €866 | -€232 | -21.1% |
| Recurring financial charges | 65 | €1,098 | €866 | -€232 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,811 | €10,663 | +€31,474 | |
| Income taxes | 67/77 | €189 | €1,009 | +€820 | +434.6% |
| Profit (loss) for the period | 9904 | -€20,999 | €9,654 | +€30,653 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,999 | €9,654 | +€30,653 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.