HATT: what changed
Two financial 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.
HATT
Largest movements
- Receivables within one year +€57,930
up €57,930 (+178%), from €32,608 to €90,538
of which Other amounts receivable: +€57,930
- Profit (loss) carried forward +€43,495
up €43,495 (+374%), from €11,636 to €55,131
- Tax, wage and social debts +€15,795
up €15,795 (+1,487%), from €1,063 to €16,857
- Other debts -€10,551
no longer reported in 2025 (was €10,551)
- Trade debts +€9,779
up €9,779 (+340%), from €2,880 to €12,658
- Gross operating margin +€59,587
up €59,587, from -€653 to €58,934
- Taxes +€16,602
up €16,602 (+13,041%), from €127 to €16,730
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.
Derived cash bridge
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 | €32,615 | €91,163 | +€58,548 | +180% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €32,614 | €91,162 | +€58,548 | +180% |
| Amounts receivable within one year | 40/41 | €32,608 | €90,538 | +€57,930 | +178% |
| Trade receivables | 40 | €2,035 | €2,035 | = | 0.0% |
| Other amounts receivable | 41 | €30,573 | €88,503 | +€57,930 | +189% |
| Cash at bank and in hand | 54/58 | €7 | €624 | +€618 | +9,405% |
| Total equity and liabilities | 10/49 | €32,615 | €91,163 | +€58,548 | +180% |
| Equity | 10/15 | €17,836 | €61,331 | +€43,495 | +244% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,636 | €55,131 | +€43,495 | +374% |
| Amounts payable | 17/49 | €14,779 | €29,832 | +€15,053 | +102% |
| Amounts payable within one year | 42/48 | €14,493 | €29,515 | +€15,022 | +104% |
| Trade debts | 44 | €2,880 | €12,658 | +€9,779 | +340% |
| Suppliers | 440/4 | €2,880 | €12,658 | +€9,779 | +340% |
| Taxes, remuneration and social security | 45 | €1,063 | €16,857 | +€15,795 | +1,487% |
| Taxes | 450/3 | €1,063 | €16,857 | +€15,795 | +1,487% |
| Other amounts payable | 47/48 | €10,551 | - | -€10,551 | |
| Accrued charges and deferred income | 492/3 | €286 | €317 | +€31 | +11.0% |
| Other operating charges | 640/8 | - | €565 | +€565 | |
| Gross operating margin | 9900 | -€653 | €58,934 | +€59,587 | |
| Operating profit (loss) | 9901 | -€653 | €58,369 | +€59,021 | |
| Financial income | 75/76B | €1,818 | €2,059 | +€241 | +13.3% |
| Recurring financial income | 75 | €1,818 | €2,059 | +€241 | +13.3% |
| Financial charges | 65/66B | €47 | €203 | +€157 | +336% |
| Recurring financial charges | 65 | €47 | €203 | +€157 | +336% |
| Profit (loss) for the period before taxes | 9903 | €1,119 | €60,225 | +€59,106 | +5,281% |
| Income taxes | 67/77 | €127 | €16,730 | +€16,602 | +13,041% |
| Profit (loss) for the period | 9904 | €992 | €43,495 | +€42,503 | +4,285% |
| Profit (loss) for the period to be appropriated | 9905 | €992 | €43,495 | +€42,503 | +4,285% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.