HATTRICK: 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.
HATTRICK
Largest movements
- Tangible fixed assets -€40,651
down €40,651 (-12.6%), from €323,848 to €283,197
- Receivables within one year +€36,645
up €36,645 (+120%), from €30,590 to €67,235
of which Other amounts receivable: +€22,661
- Cash -€17,312
down €17,312 (-64.5%), from €26,861 to €9,549
mainly Receivables within one year (-€36,645) and Debts after one year (-€31,748)
- Debts after one year -€31,748
down €31,748 (-13.0%), from €244,213 to €212,465
- Other debts +€20,397
up €20,397 (+62.9%), from €32,433 to €52,830
- Short-term financial debts -€8,931
down €8,931 (-91.1%), from €9,801 to €870
- Trade debts -€4,889
down €4,889 (-25.0%), from €19,575 to €14,685
- Gross operating margin +€8,255
up €8,255 (+10.3%), from €80,188 to €88,444
- Depreciation -€2,628
down €2,628 (-5.1%), from €51,041 to €48,413
- Taxes +€2,310
up €2,310 (+38.0%), from €6,085 to €8,394
- Financial income +€1,306
up €1,306 (+146%), from €897 to €2,203
- Other operating charges +€916
up €916 (+27.5%), from €3,337 to €4,253
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 | €383,814 | €362,350 | -€21,464 | -5.6% |
| Fixed assets | 21/28 | €323,848 | €283,197 | -€40,651 | -12.6% |
| Tangible fixed assets | 22/27 | €323,848 | €283,197 | -€40,651 | -12.6% |
| Land and buildings | 22 | €235,212 | €217,789 | -€17,423 | -7.4% |
| Plant, machinery and equipment | 23 | €50,646 | €38,225 | -€12,421 | -24.5% |
| Furniture and vehicles | 24 | €37,990 | €22,963 | -€15,027 | -39.6% |
| Leasing and similar rights | 25 | - | €4,220 | +€4,220 | |
| Current assets | 29/58 | €59,967 | €79,153 | +€19,187 | +32.0% |
| Amounts receivable within one year | 40/41 | €30,590 | €67,235 | +€36,645 | +120% |
| Trade receivables | 40 | €2,446 | €16,430 | +€13,985 | +572% |
| Other amounts receivable | 41 | €28,144 | €50,805 | +€22,661 | +80.5% |
| Cash at bank and in hand | 54/58 | €26,861 | €9,549 | -€17,312 | -64.5% |
| Deferred charges and accrued income | 490/1 | €2,516 | €2,369 | -€147 | -5.8% |
| Total equity and liabilities | 10/49 | €383,814 | €362,350 | -€21,464 | -5.6% |
| Equity | 10/15 | €32,044 | €29,881 | -€2,163 | -6.8% |
| Contributions | 10/11 | €60 | €60 | = | 0.0% |
| Reserves | 13 | €31,984 | €29,820 | -€2,164 | -6.8% |
| Distributable reserves | 133 | €31,984 | €29,820 | -€2,164 | -6.8% |
| Profit (loss) carried forward | 14 | €0 | €1 | +€1 | +342% |
| Amounts payable | 17/49 | €351,770 | €332,469 | -€19,301 | -5.5% |
| Amounts payable after more than one year | 17 | €244,213 | €212,465 | -€31,748 | -13.0% |
| Financial debts | 170/4 | €244,213 | €212,465 | -€31,748 | -13.0% |
| Amounts payable within one year | 42/48 | €107,557 | €120,005 | +€12,447 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €32,879 | €35,714 | +€2,835 | +8.6% |
| Financial debts | 43 | €9,801 | €870 | -€8,931 | -91.1% |
| Credit institutions | 430/8 | €9,801 | €870 | -€8,931 | -91.1% |
| Trade debts | 44 | €19,575 | €14,685 | -€4,889 | -25.0% |
| Suppliers | 440/4 | €19,575 | €14,685 | -€4,889 | -25.0% |
| Taxes, remuneration and social security | 45 | €12,870 | €15,906 | +€3,036 | +23.6% |
| Taxes | 450/3 | €12,870 | €15,906 | +€3,036 | +23.6% |
| Other amounts payable | 47/48 | €32,433 | €52,830 | +€20,397 | +62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,041 | €48,413 | -€2,628 | -5.1% |
| Other operating charges | 640/8 | €3,337 | €4,253 | +€916 | +27.5% |
| Gross operating margin | 9900 | €80,188 | €88,444 | +€8,255 | +10.3% |
| Operating profit (loss) | 9901 | €25,810 | €35,777 | +€9,967 | +38.6% |
| Financial income | 75/76B | €897 | €2,203 | +€1,306 | +146% |
| Recurring financial income | 75 | €897 | €2,203 | +€1,306 | +146% |
| Financial charges | 65/66B | €7,145 | €6,920 | -€226 | -3.2% |
| Recurring financial charges | 65 | €7,145 | €6,920 | -€226 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €19,562 | €31,061 | +€11,499 | +58.8% |
| Income taxes | 67/77 | €6,085 | €8,394 | +€2,310 | +38.0% |
| Profit (loss) for the period | 9904 | €13,478 | €22,667 | +€9,189 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,478 | €22,667 | +€9,189 | +68.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.