HATTRICKS: 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.
HATTRICKS
Largest movements
- Tangible fixed assets -€1,109
down €1,109 (-40.6%), from €2,730 to €1,621
- Receivables within one year -€466
down €466 (-12.4%), from €3,750 to €3,284
of which Trade receivables: -€647
- Deferred charges and accrued income -€184
down €184 (-9.9%), from €1,868 to €1,684
- Cash -€139
down €139 (-37.1%), from €374 to €236
mainly Net result for the year (-€7,668) and Trade debts (-€712)
- Profit (loss) carried forward -€7,668
down €7,668 (-6.9%), from -€110,439 to -€118,108
- Other debts +€3,731
up €3,731 (+6.8%), from €54,705 to €58,436
- Accrued charges and deferred income +€2,518
up €2,518 (+106.9%), from €2,356 to €4,874
- Trade debts -€712
down €712 (-38.3%), from €1,861 to €1,149
- Tax, wage and social debts +€234
up €234 (+4.3%), from €5,409 to €5,643
- Gross operating margin +€4,646
up €4,646 (+65.6%), from -€7,086 to -€2,440
- Other operating charges -€1,880
down €1,880 (-61.5%), from €3,057 to €1,177
- Financial income -€482
down €482 (-92.5%), from €521 to €39
- Financial charges +€295
up €295 (+11.5%), from €2,557 to €2,853
- Taxes +€264
up €264, from -€136 to €129
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 | €8,723 | €6,825 | -€1,898 | -21.8% |
| Fixed assets | 21/28 | €2,730 | €1,621 | -€1,109 | -40.6% |
| Tangible fixed assets | 22/27 | €2,730 | €1,621 | -€1,109 | -40.6% |
| Plant, machinery and equipment | 23 | €2,730 | €1,621 | -€1,109 | -40.6% |
| Current assets | 29/58 | €5,993 | €5,204 | -€789 | -13.2% |
| Amounts receivable within one year | 40/41 | €3,750 | €3,284 | -€466 | -12.4% |
| Trade receivables | 40 | €3,547 | €2,900 | -€647 | -18.2% |
| Other amounts receivable | 41 | €203 | €384 | +€181 | +88.9% |
| Cash at bank and in hand | 54/58 | €374 | €236 | -€139 | -37.1% |
| Deferred charges and accrued income | 490/1 | €1,868 | €1,684 | -€184 | -9.9% |
| Total equity and liabilities | 10/49 | €8,723 | €6,825 | -€1,898 | -21.8% |
| Equity | 10/15 | -€55,608 | -€63,277 | -€7,668 | -13.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €51,831 | €51,831 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,575 | €31,575 | = | 0.0% |
| Distributable reserves | 133 | €20,256 | €20,256 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,439 | -€118,108 | -€7,668 | -6.9% |
| Amounts payable | 17/49 | €64,331 | €70,101 | +€5,770 | +9.0% |
| Amounts payable within one year | 42/48 | €61,975 | €65,228 | +€3,252 | +5.2% |
| Trade debts | 44 | €1,861 | €1,149 | -€712 | -38.3% |
| Suppliers | 440/4 | €1,861 | €1,149 | -€712 | -38.3% |
| Taxes, remuneration and social security | 45 | €5,409 | €5,643 | +€234 | +4.3% |
| Taxes | 450/3 | €5,409 | €5,643 | +€234 | +4.3% |
| Other amounts payable | 47/48 | €54,705 | €58,436 | +€3,731 | +6.8% |
| Accrued charges and deferred income | 492/3 | €2,356 | €4,874 | +€2,518 | +106.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,170 | €1,109 | -€61 | -5.2% |
| Other operating charges | 640/8 | €3,057 | €1,177 | -€1,880 | -61.5% |
| Gross operating margin | 9900 | -€7,086 | -€2,440 | +€4,646 | +65.6% |
| Operating profit (loss) | 9901 | -€11,313 | -€4,726 | +€6,586 | +58.2% |
| Financial income | 75/76B | €521 | €39 | -€482 | -92.5% |
| Recurring financial income | 75 | €521 | €39 | -€482 | -92.5% |
| Financial charges | 65/66B | €2,557 | €2,853 | +€295 | +11.5% |
| Recurring financial charges | 65 | €2,557 | €2,853 | +€295 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,349 | -€7,540 | +€5,809 | +43.5% |
| Income taxes | 67/77 | -€136 | €129 | +€264 | |
| Profit (loss) for the period | 9904 | -€13,213 | -€7,668 | +€5,545 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,213 | -€7,668 | +€5,545 | +42.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.