Hatton Parker: 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.
Hatton Parker
Largest movements
- Receivables within one year -€30,571
down €30,571 (-95.7%), from €31,938 to €1,367
of which Trade receivables: -€31,915
- Tangible fixed assets -€20,750
no longer reported in 2025 (was €20,750)
of which Furniture and vehicles: -€20,000
- Cash -€4,392
down €4,392 (-50.5%), from €8,697 to €4,305
- Profit (loss) carried forward -€34,457
down €34,457 (-211%), from -€16,368 to -€50,824
- Other debts +€25,157
up €25,157 (+357%), from €7,049 to €32,205
- Debts after one year -€12,630
no longer reported in 2025 (was €12,630)
- Trade debts -€12,389
down €12,389 (-45.4%), from €27,292 to €14,903
- Current portion of long-term debt -€10,145
no longer reported in 2025 (was €10,145)
- Gross operating margin +€14,497
up €14,497 (+89.6%), from -€16,185 to -€1,687
- Depreciation -€11,469
no longer reported in 2025 (was €11,469)
- Financial charges -€859
no longer reported in 2025 (was €859)
From the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,385 | €5,673 | -€55,712 | -90.8% |
| Fixed assets | 21/28 | €20,750 | - | -€20,750 | |
| Tangible fixed assets | 22/27 | €20,750 | - | -€20,750 | |
| Plant, machinery and equipment | 23 | €750 | - | -€750 | |
| Furniture and vehicles | 24 | €20,000 | - | -€20,000 | |
| Current assets | 29/58 | €40,635 | €5,673 | -€34,962 | -86.0% |
| Amounts receivable within one year | 40/41 | €31,938 | €1,367 | -€30,571 | -95.7% |
| Trade receivables | 40 | €31,915 | - | -€31,915 | |
| Other amounts receivable | 41 | €23 | €1,367 | +€1,344 | +5,765% |
| Cash at bank and in hand | 54/58 | €8,697 | €4,305 | -€4,392 | -50.5% |
| Total equity and liabilities | 10/49 | €61,385 | €5,673 | -€55,712 | -90.8% |
| Equity | 10/15 | -€8,308 | -€42,764 | -€34,457 | -415% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,368 | -€50,824 | -€34,457 | -211% |
| Amounts payable | 17/49 | €69,692 | €48,437 | -€21,255 | -30.5% |
| Amounts payable after more than one year | 17 | €12,630 | - | -€12,630 | |
| Financial debts | 170/4 | €12,630 | - | -€12,630 | |
| Amounts payable within one year | 42/48 | €54,931 | €48,437 | -€6,494 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €10,145 | - | -€10,145 | |
| Financial debts | 43 | - | €87 | +€87 | |
| Credit institutions | 430/8 | - | €87 | +€87 | |
| Trade debts | 44 | €27,292 | €14,903 | -€12,389 | -45.4% |
| Suppliers | 440/4 | €27,292 | €14,903 | -€12,389 | -45.4% |
| Taxes, remuneration and social security | 45 | €10,446 | €1,242 | -€9,204 | -88.1% |
| Taxes | 450/3 | €9,204 | - | -€9,204 | |
| Remuneration and social security | 454/9 | €1,242 | €1,242 | = | 0.0% |
| Other amounts payable | 47/48 | €7,049 | €32,205 | +€25,157 | +357% |
| Accrued charges and deferred income | 492/3 | €2,131 | - | -€2,131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,469 | - | -€11,469 | |
| Gross operating margin | 9900 | -€16,185 | -€1,687 | +€14,497 | +89.6% |
| Operating profit (loss) | 9901 | -€27,654 | -€1,687 | +€25,967 | +93.9% |
| Financial charges | 65/66B | €859 | - | -€859 | |
| Recurring financial charges | 65 | €859 | - | -€859 | |
| Profit (loss) for the period before taxes | 9903 | -€28,513 | -€1,687 | +€26,825 | +94.1% |
| Profit (loss) for the period | 9904 | -€28,513 | -€1,687 | +€26,825 | +94.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,513 | -€1,687 | +€26,825 | +94.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.