HATLAS: 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.
HATLAS
Largest movements
- Tangible fixed assets +€9,103
up €9,103 (+34.0%), from €26,790 to €35,893
- Receivables within one year -€9,065
down €9,065 (-51.4%), from €17,621 to €8,556
of which Other amounts receivable: -€9,684
- Stocks and contracts +€7,325
up €7,325 (+568.8%), from €1,288 to €8,613
- Cash +€2,449
up €2,449 (+18.8%), from €13,009 to €15,458
mainly Receivables within one year (+€9,065) and Debts after one year (+€5,980)
- Intangible fixed assets -€808
down €808 (-13.6%), from €5,947 to €5,138
- Debts after one year +€5,980
new in 2024: €5,980
- Current portion of long-term debt +€5,616
new in 2024: €5,616
- Other debts -€4,000
no longer reported in 2024 (was €4,000)
- Profit (loss) carried forward +€2,195
up €2,195 (+8.3%), from €26,417 to €28,612
- Trade debts -€1,195
down €1,195 (-6.1%), from €19,717 to €18,523
- Turnover -€161,806
no longer reported in 2024 (was €161,806)
- Purchases and services -€128,534
no longer reported in 2024 (was €128,534)
- Staff costs +€15,675
up €15,675 (+141.9%), from €11,047 to €26,721
- Gross operating margin +€5,519
up €5,519 (+16.6%), from €33,272 to €38,791
- Depreciation +€3,190
up €3,190 (+158.0%), from €2,018 to €5,208
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,654 | €73,737 | +€9,083 | +14.0% |
| Fixed assets | 21/28 | €32,737 | €41,031 | +€8,294 | +25.3% |
| Intangible fixed assets | 21 | €5,947 | €5,138 | -€808 | -13.6% |
| Tangible fixed assets | 22/27 | €26,790 | €35,893 | +€9,103 | +34.0% |
| Furniture and vehicles | 24 | €26,790 | €35,893 | +€9,103 | +34.0% |
| Current assets | 29/58 | €31,917 | €32,706 | +€789 | +2.5% |
| Stocks and contracts in progress | 3 | €1,288 | €8,613 | +€7,325 | +568.8% |
| Stocks | 30/36 | €1,288 | €8,613 | +€7,325 | +568.8% |
| Amounts receivable within one year | 40/41 | €17,621 | €8,556 | -€9,065 | -51.4% |
| Trade receivables | 40 | €636 | €1,255 | +€619 | +97.3% |
| Other amounts receivable | 41 | €16,985 | €7,301 | -€9,684 | -57.0% |
| Cash at bank and in hand | 54/58 | €13,009 | €15,458 | +€2,449 | +18.8% |
| Deferred charges and accrued income | 490/1 | - | €80 | +€80 | |
| Total equity and liabilities | 10/49 | €64,654 | €73,737 | +€9,083 | +14.0% |
| Equity | 10/15 | €31,417 | €33,612 | +€2,195 | +7.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,417 | €28,612 | +€2,195 | +8.3% |
| Amounts payable | 17/49 | €33,237 | €40,125 | +€6,888 | +20.7% |
| Amounts payable after more than one year | 17 | - | €5,980 | +€5,980 | |
| Other amounts payable | 178/9 | - | €5,980 | +€5,980 | |
| Amounts payable within one year | 42/48 | €33,237 | €34,145 | +€908 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | - | €5,616 | +€5,616 | |
| Trade debts | 44 | €19,717 | €18,523 | -€1,195 | -6.1% |
| Suppliers | 440/4 | €19,717 | €18,523 | -€1,195 | -6.1% |
| Taxes, remuneration and social security | 45 | €9,520 | €10,006 | +€487 | +5.1% |
| Taxes | 450/3 | €6,906 | €5,942 | -€964 | -14.0% |
| Remuneration and social security | 454/9 | €2,614 | €4,064 | +€1,450 | +55.5% |
| Other amounts payable | 47/48 | €4,000 | - | -€4,000 | |
| Turnover | 70 | €161,806 | - | -€161,806 | |
| Goods, raw materials, services and sundry goods | 60/61 | €128,534 | - | -€128,534 | |
| Remuneration, social security and pensions | 62 | €11,047 | €26,721 | +€15,675 | +141.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,018 | €5,208 | +€3,190 | +158.0% |
| Other operating charges | 640/8 | €1,252 | €2,873 | +€1,621 | +129.5% |
| Non-recurring operating charges | 66A | - | €95 | +€95 | |
| Gross operating margin | 9900 | €33,272 | €38,791 | +€5,519 | +16.6% |
| Operating profit (loss) | 9901 | €18,955 | €3,892 | -€15,063 | -79.5% |
| Financial charges | 65/66B | €407 | €439 | +€32 | +7.9% |
| Recurring financial charges | 65 | €407 | €439 | +€32 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €18,548 | €3,453 | -€15,095 | -81.4% |
| Income taxes | 67/77 | €3,951 | €1,258 | -€2,694 | -68.2% |
| Profit (loss) for the period | 9904 | €14,597 | €2,195 | -€12,401 | -85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,597 | €2,195 | -€12,401 | -85.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.