BL HAVI: 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.
BL HAVI
Largest movements
- Stocks and contracts +€6,190
new in 2024: €6,190
- Receivables within one year +€4,762
up €4,762 (+8.5%), from €55,895 to €60,657
of which Other amounts receivable: +€12,320
- Tangible fixed assets +€749
up €749 (+250%), from €300 to €1,049
- Trade debts +€52,846
up €52,846 (+498%), from €10,611 to €63,458
- Profit (loss) carried forward -€45,408
new in 2024: -€45,408
- Tax, wage and social debts +€12,466
up €12,466 (+246%), from €5,065 to €17,531
of which Remuneration and social security: +€13,889
- Other debts -€8,199
no longer reported in 2024 (was €8,199)
- Staff costs +€31,918
new in 2024: €31,918
- Gross operating margin -€4,290
down €4,290 (-30.5%), from €14,049 to €9,759
- Taxes -€1,994
no longer reported in 2024 (was €1,994)
- Depreciation +€1,317
new in 2024: €1,317
- Other operating charges +€742
up €742 (+72.1%), from €1,029 to €1,771
From the 2022 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
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 | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,222 | €67,927 | +€11,705 | +20.8% |
| Fixed assets | 21/28 | €300 | €1,049 | +€749 | +250% |
| Tangible fixed assets | 22/27 | €300 | €1,049 | +€749 | +250% |
| Furniture and vehicles | 24 | €300 | €1,049 | +€749 | +250% |
| Current assets | 29/58 | €55,922 | €66,877 | +€10,956 | +19.6% |
| Stocks and contracts in progress | 3 | - | €6,190 | +€6,190 | |
| Stocks | 30/36 | - | €6,190 | +€6,190 | |
| Amounts receivable within one year | 40/41 | €55,895 | €60,657 | +€4,762 | +8.5% |
| Trade receivables | 40 | €40,593 | €33,036 | -€7,557 | -18.6% |
| Other amounts receivable | 41 | €15,301 | €27,621 | +€12,320 | +80.5% |
| Cash at bank and in hand | 54/58 | €27 | €30 | +€3 | +10.7% |
| Total equity and liabilities | 10/49 | €56,222 | €67,927 | +€11,705 | +20.8% |
| Equity | 10/15 | €32,346 | -€13,062 | -€45,408 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €26,146 | €26,146 | = | 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% |
| Distributable reserves | 133 | €24,286 | €24,286 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€45,408 | -€45,408 | |
| Amounts payable | 17/49 | €23,876 | €80,989 | +€57,113 | +239% |
| Amounts payable within one year | 42/48 | €23,876 | €80,989 | +€57,113 | +239% |
| Trade debts | 44 | €10,611 | €63,458 | +€52,846 | +498% |
| Suppliers | 440/4 | €10,611 | €63,458 | +€52,846 | +498% |
| Taxes, remuneration and social security | 45 | €5,065 | €17,531 | +€12,466 | +246% |
| Taxes | 450/3 | €5,065 | €3,642 | -€1,423 | -28.1% |
| Remuneration and social security | 454/9 | - | €13,889 | +€13,889 | |
| Other amounts payable | 47/48 | €8,199 | - | -€8,199 | |
| Remuneration, social security and pensions | 62 | - | €31,918 | +€31,918 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,317 | +€1,317 | |
| Other operating charges | 640/8 | €1,029 | €1,771 | +€742 | +72.1% |
| Gross operating margin | 9900 | €14,049 | €9,759 | -€4,290 | -30.5% |
| Operating profit (loss) | 9901 | €13,020 | -€25,247 | -€38,267 | |
| Financial income | 75/76B | €376 | €1,105 | +€729 | +194% |
| Recurring financial income | 75 | €376 | €1,105 | +€729 | +194% |
| Financial charges | 65/66B | €138 | €656 | +€519 | +377% |
| Recurring financial charges | 65 | €138 | €656 | +€519 | +377% |
| Profit (loss) for the period before taxes | 9903 | €13,259 | -€24,798 | -€38,057 | |
| Income taxes | 67/77 | €1,994 | - | -€1,994 | |
| Profit (loss) for the period | 9904 | €11,265 | -€24,798 | -€36,063 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,265 | -€24,798 | -€36,063 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.