HATT: 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.
HATT
Largest movements
- Tangible fixed assets -€9,567
down €9,567 (-4.2%), from €226,941 to €217,374
- Cash -€2,732
down €2,732 (-49.3%), from €5,536 to €2,804
mainly Other debts (-€13,543) and Net result for the year (-€1,306)
- Other debts -€13,543
down €13,543 (-4.9%), from €277,736 to €264,193
- Depreciation -€6,424
down €6,424 (-40.2%), from €15,992 to €9,567
- Gross operating margin -€1,510
down €1,510 (-11.2%), from €13,533 to €12,023
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 | €234,177 | €221,878 | -€12,299 | -5.3% |
| Fixed assets | 21/28 | €226,941 | €217,374 | -€9,567 | -4.2% |
| Tangible fixed assets | 22/27 | €226,941 | €217,374 | -€9,567 | -4.2% |
| Land and buildings | 22 | €226,941 | €217,374 | -€9,567 | -4.2% |
| Current assets | 29/58 | €7,236 | €4,504 | -€2,732 | -37.8% |
| Amounts receivable within one year | 40/41 | €1,700 | €1,700 | = | 0.0% |
| Other amounts receivable | 41 | €1,700 | €1,700 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,536 | €2,804 | -€2,732 | -49.3% |
| Total equity and liabilities | 10/49 | €234,177 | €221,878 | -€12,299 | -5.3% |
| Equity | 10/15 | -€44,125 | -€45,430 | -€1,306 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,725 | -€64,030 | -€1,306 | -2.1% |
| Amounts payable | 17/49 | €278,302 | €267,308 | -€10,994 | -4.0% |
| Amounts payable within one year | 42/48 | €277,736 | €265,741 | -€11,995 | -4.3% |
| Trade debts | 44 | - | €1,548 | +€1,548 | |
| Suppliers | 440/4 | - | €1,548 | +€1,548 | |
| Other amounts payable | 47/48 | €277,736 | €264,193 | -€13,543 | -4.9% |
| Accrued charges and deferred income | 492/3 | €566 | €1,567 | +€1,001 | +177.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,992 | €9,567 | -€6,424 | -40.2% |
| Other operating charges | 640/8 | €3,639 | €3,611 | -€28 | -0.8% |
| Gross operating margin | 9900 | €13,533 | €12,023 | -€1,510 | -11.2% |
| Operating profit (loss) | 9901 | -€6,098 | -€1,156 | +€4,943 | +81.1% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.2% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,233 | -€1,306 | +€4,928 | +79.1% |
| Profit (loss) for the period | 9904 | -€6,233 | -€1,306 | +€4,928 | +79.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,233 | -€1,306 | +€4,928 | +79.1% |
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.