H.A. SOLUTIONS: 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.
H.A. SOLUTIONS
Largest movements
- Cash +€36,973
up €36,973 (+356%), from €10,392 to €47,365
mainly Other debts (+€32,803) and Net result for the year (+€16,328)
- Tangible fixed assets -€6,036
down €6,036 (-23.0%), from €26,217 to €20,181
of which Furniture and vehicles: -€6,431
- Receivables within one year +€4,659
up €4,659 (+97.7%), from €4,770 to €9,428
of which Trade receivables: +€6,569
- Current investments +€4,536
up €4,536 (+38.2%), from €11,885 to €16,421
- Other debts +€32,803
up €32,803 (+282%), from €11,646 to €44,448
- Tax, wage and social debts +€16,132
up €16,132 (+490%), from €3,290 to €19,422
- Reserves -€6,238
down €6,238 (-36.4%), from €17,146 to €10,908
- Debts after one year -€4,774
down €4,774 (-51.1%), from €9,336 to €4,561
- Trade debts +€2,202
up €2,202 (+218%), from €1,009 to €3,211
- Gross operating margin +€20,351
up €20,351 (+149%), from €13,645 to €33,996
- Taxes +€5,770
up €5,770 (+175%), from €3,290 to €9,059
- Other operating charges -€708
down €708 (-48.2%), from €1,469 to €760
- Financial income -€467
down €467 (-54.1%), from €863 to €397
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 | €53,513 | €93,840 | +€40,327 | +75.4% |
| Fixed assets | 21/28 | €26,467 | €20,431 | -€6,036 | -22.8% |
| Tangible fixed assets | 22/27 | €26,217 | €20,181 | -€6,036 | -23.0% |
| Plant, machinery and equipment | 23 | - | €395 | +€395 | |
| Furniture and vehicles | 24 | €26,217 | €19,787 | -€6,431 | -24.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €27,046 | €73,409 | +€46,363 | +171% |
| Amounts receivable within one year | 40/41 | €4,770 | €9,428 | +€4,659 | +97.7% |
| Trade receivables | 40 | €2,003 | €8,573 | +€6,569 | +328% |
| Other amounts receivable | 41 | €2,766 | €856 | -€1,911 | -69.1% |
| Current investments | 50/53 | €11,885 | €16,421 | +€4,536 | +38.2% |
| Cash at bank and in hand | 54/58 | €10,392 | €47,365 | +€36,973 | +356% |
| Deferred charges and accrued income | 490/1 | - | €195 | +€195 | |
| Total equity and liabilities | 10/49 | €53,513 | €93,840 | +€40,327 | +75.4% |
| Equity | 10/15 | €23,661 | €17,423 | -€6,238 | -26.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,146 | €10,908 | -€6,238 | -36.4% |
| Distributable reserves | 133 | €17,146 | €10,908 | -€6,238 | -36.4% |
| Profit (loss) carried forward | 14 | €1,515 | €1,515 | = | 0.0% |
| Amounts payable | 17/49 | €29,852 | €76,417 | +€46,565 | +156% |
| Amounts payable after more than one year | 17 | €9,336 | €4,561 | -€4,774 | -51.1% |
| Financial debts | 170/4 | €9,336 | €4,561 | -€4,774 | -51.1% |
| Amounts payable within one year | 42/48 | €20,516 | €71,855 | +€51,339 | +250% |
| Current portion of amounts payable after more than one year | 42 | €4,572 | €4,774 | +€202 | +4.4% |
| Trade debts | 44 | €1,009 | €3,211 | +€2,202 | +218% |
| Suppliers | 440/4 | €1,009 | €3,211 | +€2,202 | +218% |
| Taxes, remuneration and social security | 45 | €3,290 | €19,422 | +€16,132 | +490% |
| Taxes | 450/3 | €3,290 | €19,422 | +€16,132 | +490% |
| Other amounts payable | 47/48 | €11,646 | €44,448 | +€32,803 | +282% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,483 | €7,586 | +€103 | +1.4% |
| Other operating charges | 640/8 | €1,469 | €760 | -€708 | -48.2% |
| Gross operating margin | 9900 | €13,645 | €33,996 | +€20,351 | +149% |
| Operating profit (loss) | 9901 | €4,693 | €25,650 | +€20,956 | +447% |
| Financial income | 75/76B | €863 | €397 | -€467 | -54.1% |
| Recurring financial income | 75 | €863 | €397 | -€467 | -54.1% |
| Financial charges | 65/66B | €752 | €658 | -€94 | -12.4% |
| Recurring financial charges | 65 | €752 | €658 | -€94 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €4,805 | €25,388 | +€20,583 | +428% |
| Income taxes | 67/77 | €3,290 | €9,059 | +€5,770 | +175% |
| Profit (loss) for the period | 9904 | €1,515 | €16,328 | +€14,813 | +978% |
| Profit (loss) for the period to be appropriated | 9905 | €1,515 | €16,328 | +€14,813 | +978% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.