H.A. TECHNIKS: 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. TECHNIKS
Largest movements
- Tangible fixed assets -€5,389
down €5,389 (-28.1%), from €19,179 to €13,790
- Cash -€3,543
down €3,543 (-16.5%), from €21,461 to €17,918
mainly Net result for the year (-€5,137) and Debts after one year (-€3,586)
- Receivables within one year -€583
down €583 (-93.5%), from €624 to €41
of which Trade receivables: -€495
- Profit (loss) carried forward -€5,137
down €5,137 (-36.5%), from €14,061 to €8,924
- Debts after one year -€3,586
down €3,586 (-37.2%), from €9,649 to €6,063
- Other debts -€1,000
down €1,000 (-84.2%), from €1,187 to €187
- Gross operating margin -€4,880
down €4,880 (-66.7%), from €7,315 to €2,435
- Other operating charges +€569
up €569 (+92.7%), from €614 to €1,184
- Financial charges -€170
down €170 (-14.6%), from €1,171 to €1,000
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 | €41,536 | €32,029 | -€9,507 | -22.9% |
| Fixed assets | 21/28 | €19,179 | €13,790 | -€5,389 | -28.1% |
| Tangible fixed assets | 22/27 | €19,179 | €13,790 | -€5,389 | -28.1% |
| Furniture and vehicles | 24 | €19,179 | €13,790 | -€5,389 | -28.1% |
| Current assets | 29/58 | €22,357 | €18,239 | -€4,118 | -18.4% |
| Amounts receivable within one year | 40/41 | €624 | €41 | -€583 | -93.5% |
| Trade receivables | 40 | €495 | - | -€495 | |
| Other amounts receivable | 41 | €129 | €41 | -€88 | -68.5% |
| Cash at bank and in hand | 54/58 | €21,461 | €17,918 | -€3,543 | -16.5% |
| Deferred charges and accrued income | 490/1 | €273 | €281 | +€8 | +3.0% |
| Total equity and liabilities | 10/49 | €41,536 | €32,029 | -€9,507 | -22.9% |
| Equity | 10/15 | €26,361 | €21,224 | -€5,137 | -19.5% |
| Contributions | 10/11 | €12,300 | €12,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,061 | €8,924 | -€5,137 | -36.5% |
| Amounts payable | 17/49 | €15,175 | €10,805 | -€4,370 | -28.8% |
| Amounts payable after more than one year | 17 | €9,649 | €6,063 | -€3,586 | -37.2% |
| Financial debts | 170/4 | €9,649 | €6,063 | -€3,586 | -37.2% |
| Amounts payable within one year | 42/48 | €5,526 | €4,742 | -€783 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €3,409 | €3,586 | +€177 | +5.2% |
| Trade debts | 44 | €929 | €969 | +€40 | +4.3% |
| Suppliers | 440/4 | €929 | €969 | +€40 | +4.3% |
| Other amounts payable | 47/48 | €1,187 | €187 | -€1,000 | -84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,389 | €5,389 | = | 0.0% |
| Other operating charges | 640/8 | €614 | €1,184 | +€569 | +92.7% |
| Gross operating margin | 9900 | €7,315 | €2,435 | -€4,880 | -66.7% |
| Operating profit (loss) | 9901 | €1,312 | -€4,138 | -€5,450 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -66.7% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -66.7% |
| Financial charges | 65/66B | €1,171 | €1,000 | -€170 | -14.6% |
| Recurring financial charges | 65 | €1,171 | €1,000 | -€170 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €143 | -€5,137 | -€5,280 | |
| Profit (loss) for the period | 9904 | €143 | -€5,137 | -€5,280 | |
| Profit (loss) for the period to be appropriated | 9905 | €143 | -€5,137 | -€5,280 |
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 16 October 2026 via checked.be.