HAUASSUR: 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.
HAUASSUR
Largest movements
- Tangible fixed assets -€55,543
down €55,543 (-4.4%), from €1.3m to €1.2m
of which Land and buildings: -€83,940
- Receivables within one year +€30,905
up €30,905 (+4.0%), from €769,938 to €800,844
of which Other amounts receivable: +€28,580
- Other debts +€59,192
up €59,192 (+6.8%), from €866,489 to €925,681
- Profit (loss) carried forward -€49,841
down €49,841 (-13.3%), from -€374,163 to -€424,004
- Debts after one year -€47,714
down €47,714 (-3.4%), from €1.4m to €1.4m
of which Financial debts: -€46,954
- Other operating charges -€18,449
down €18,449 (-67.1%), from €27,503 to €9,054
- Depreciation +€11,968
up €11,968 (+12.4%), from €96,576 to €108,543
- Financial charges +€10,994
up €10,994 (+17.0%), from €64,508 to €75,502
- Gross operating margin -€6,167
down €6,167 (-4.1%), from €150,076 to €143,908
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,750,680 | €2,727,171 | -€23,510 | -0.9% |
| Fixed assets | 21/28 | €1,976,989 | €1,921,446 | -€55,543 | -2.8% |
| Tangible fixed assets | 22/27 | €1,253,504 | €1,197,960 | -€55,543 | -4.4% |
| Land and buildings | 22 | €1,233,040 | €1,149,100 | -€83,940 | -6.8% |
| Plant, machinery and equipment | 23 | €579 | €152 | -€427 | -73.7% |
| Furniture and vehicles | 24 | €19,885 | €48,708 | +€28,823 | +145% |
| Financial fixed assets | 28 | €723,486 | €723,486 | = | 0.0% |
| Current assets | 29/58 | €773,691 | €805,725 | +€32,033 | +4.1% |
| Amounts receivable within one year | 40/41 | €769,938 | €800,844 | +€30,905 | +4.0% |
| Trade receivables | 40 | - | €2,325 | +€2,325 | |
| Other amounts receivable | 41 | €769,938 | €798,519 | +€28,580 | +3.7% |
| Cash at bank and in hand | 54/58 | €1,740 | €1,064 | -€675 | -38.8% |
| Deferred charges and accrued income | 490/1 | €2,013 | €3,817 | +€1,803 | +89.6% |
| Total equity and liabilities | 10/49 | €2,750,680 | €2,727,171 | -€23,510 | -0.9% |
| Equity | 10/15 | -€285,456 | -€335,297 | -€49,841 | -17.5% |
| Contributions | 10/11 | €88,592 | €88,592 | = | 0.0% |
| Reserves | 13 | €115 | €115 | = | 0.0% |
| Non-distributable reserves | 130/1 | €115 | €115 | = | 0.0% |
| Reserves not available under the articles | 1311 | €115 | €115 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€374,163 | -€424,004 | -€49,841 | -13.3% |
| Amounts payable | 17/49 | €3,036,137 | €3,062,467 | +€26,331 | +0.9% |
| Amounts payable after more than one year | 17 | €1,416,001 | €1,368,287 | -€47,714 | -3.4% |
| Financial debts | 170/4 | €1,414,986 | €1,368,032 | -€46,954 | -3.3% |
| Other amounts payable | 178/9 | €1,015 | €255 | -€760 | -74.9% |
| Amounts payable within one year | 42/48 | €1,620,136 | €1,694,181 | +€74,045 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €724,911 | €738,310 | +€13,398 | +1.8% |
| Trade debts | 44 | €24,067 | €28,603 | +€4,536 | +18.8% |
| Suppliers | 440/4 | €24,067 | €28,603 | +€4,536 | +18.8% |
| Taxes, remuneration and social security | 45 | €4,669 | €1,587 | -€3,082 | -66.0% |
| Taxes | 450/3 | €4,669 | €1,587 | -€3,082 | -66.0% |
| Other amounts payable | 47/48 | €866,489 | €925,681 | +€59,192 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,576 | €108,543 | +€11,968 | +12.4% |
| Other operating charges | 640/8 | €27,503 | €9,054 | -€18,449 | -67.1% |
| Non-recurring operating charges | 66A | - | €457 | +€457 | |
| Gross operating margin | 9900 | €150,076 | €143,908 | -€6,167 | -4.1% |
| Operating profit (loss) | 9901 | €25,997 | €25,853 | -€144 | -0.6% |
| Financial income | 75/76B | €2 | €4 | +€2 | +73.2% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +73.2% |
| Financial charges | 65/66B | €64,508 | €75,502 | +€10,994 | +17.0% |
| Recurring financial charges | 65 | €64,508 | €75,502 | +€10,994 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | -€38,509 | -€49,645 | -€11,136 | -28.9% |
| Income taxes | 67/77 | €240 | €196 | -€44 | -18.3% |
| Profit (loss) for the period | 9904 | -€38,748 | -€49,841 | -€11,092 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,748 | -€49,841 | -€11,092 | -28.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.