HATSI: 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.
HATSI
Largest movements
- Cash -€708
down €708 (-7.9%), from €8,943 to €8,235
mainly Net result for the year (-€582) and Accrued charges and deferred income (-€126)
- Profit (loss) carried forward -€582
down €582 (-392.0%), from -€148 to -€730
- Accrued charges and deferred income -€126
down €126 (-100.0%), from €126 to €0
- Other operating charges -€73
down €73 (-36.3%), from €201 to €128
- Gross operating margin -€12
down €12 (-3.2%), from -€387 to -€400
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 | €8,943 | €8,235 | -€708 | -7.9% |
| Current assets | 29/58 | €8,943 | €8,235 | -€708 | -7.9% |
| Cash at bank and in hand | 54/58 | €8,943 | €8,235 | -€708 | -7.9% |
| Total equity and liabilities | 10/49 | €8,943 | €8,235 | -€708 | -7.9% |
| Equity | 10/15 | €8,817 | €8,235 | -€582 | -6.6% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €2,760 | €2,760 | = | 0.0% |
| Distributable reserves | 133 | €2,760 | €2,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148 | -€730 | -€582 | -392.0% |
| Amounts payable | 17/49 | €126 | €0 | -€126 | -100.0% |
| Accrued charges and deferred income | 492/3 | €126 | €0 | -€126 | -100.0% |
| Other operating charges | 640/8 | €201 | €128 | -€73 | -36.3% |
| Gross operating margin | 9900 | -€387 | -€400 | -€12 | -3.2% |
| Operating profit (loss) | 9901 | -€588 | -€528 | +€61 | +10.3% |
| Financial charges | 65/66B | €51 | €54 | +€3 | +5.9% |
| Recurring financial charges | 65 | €51 | €54 | +€3 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€639 | -€582 | +€58 | +9.0% |
| Profit (loss) for the period | 9904 | -€639 | -€582 | +€58 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€639 | -€582 | +€58 | +9.0% |
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 2 October 2026 via checked.be.