HA Technics: 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.
HA Technics
Largest movements
- Receivables within one year +€14,943
up €14,943 (+31.2%), from €47,838 to €62,781
of which Other amounts receivable: +€30,999
- Tangible fixed assets -€2,400
down €2,400 (-37.4%), from €6,418 to €4,018
of which Furniture and vehicles: -€2,067
- Other debts +€46,000
new in 2025: €46,000
- Tax, wage and social debts -€15,599
down €15,599 (-60.6%), from €25,732 to €10,133
of which Remuneration and social security: -€15,455
- Reserves -€15,000
down €15,000 (-96.3%), from €15,569 to €569
- Short-term financial debts -€7,016
down €7,016 (-68.8%), from €10,192 to €3,176
- Current portion of long-term debt +€2,323
up €2,323 (+243.3%), from €955 to €3,277
- Staff costs -€18,032
down €18,032 (-92.0%), from €19,594 to €1,562
- Gross operating margin +€16,799
up €16,799 (+52.5%), from €31,994 to €48,793
- Taxes +€8,627
up €8,627 (+337.6%), from €2,556 to €11,183
- Financial charges -€1,025
down €1,025 (-59.0%), from €1,738 to €713
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 | €56,201 | €68,462 | +€12,261 | +21.8% |
| Fixed assets | 21/28 | €6,418 | €4,018 | -€2,400 | -37.4% |
| Tangible fixed assets | 22/27 | €6,418 | €4,018 | -€2,400 | -37.4% |
| Plant, machinery and equipment | 23 | €479 | €146 | -€333 | -69.5% |
| Furniture and vehicles | 24 | €5,939 | €3,872 | -€2,067 | -34.8% |
| Current assets | 29/58 | €49,783 | €64,444 | +€14,661 | +29.4% |
| Amounts receivable within one year | 40/41 | €47,838 | €62,781 | +€14,943 | +31.2% |
| Trade receivables | 40 | €19,311 | €3,255 | -€16,056 | -83.1% |
| Other amounts receivable | 41 | €28,527 | €59,526 | +€30,999 | +108.7% |
| Cash at bank and in hand | 54/58 | €163 | €540 | +€377 | +231.7% |
| Deferred charges and accrued income | 490/1 | €1,782 | €1,123 | -€659 | -37.0% |
| Total equity and liabilities | 10/49 | €56,201 | €68,462 | +€12,261 | +21.8% |
| Equity | 10/15 | €18,569 | €3,879 | -€14,690 | -79.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,569 | €569 | -€15,000 | -96.3% |
| Distributable reserves | 133 | €15,569 | €569 | -€15,000 | -96.3% |
| Profit (loss) carried forward | 14 | - | €310 | +€310 | |
| Amounts payable | 17/49 | €37,632 | €64,583 | +€26,951 | +71.6% |
| Amounts payable after more than one year | 17 | €753 | - | -€753 | |
| Financial debts | 170/4 | €753 | - | -€753 | |
| Amounts payable within one year | 42/48 | €36,878 | €64,583 | +€27,704 | +75.1% |
| Current portion of amounts payable after more than one year | 42 | €955 | €3,277 | +€2,323 | +243.3% |
| Financial debts | 43 | €10,192 | €3,176 | -€7,016 | -68.8% |
| Credit institutions | 430/8 | €10,192 | €3,176 | -€7,016 | -68.8% |
| Trade debts | 44 | - | €1,996 | +€1,996 | |
| Suppliers | 440/4 | - | €1,996 | +€1,996 | |
| Taxes, remuneration and social security | 45 | €25,732 | €10,133 | -€15,599 | -60.6% |
| Taxes | 450/3 | €8,561 | €8,417 | -€143 | -1.7% |
| Remuneration and social security | 454/9 | €17,171 | €1,716 | -€15,455 | -90.0% |
| Other amounts payable | 47/48 | - | €46,000 | +€46,000 | |
| Remuneration, social security and pensions | 62 | €19,594 | €1,562 | -€18,032 | -92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,400 | €2,400 | = | 0.0% |
| Other operating charges | 640/8 | €1,257 | €1,653 | +€396 | +31.5% |
| Gross operating margin | 9900 | €31,994 | €48,793 | +€16,799 | +52.5% |
| Operating profit (loss) | 9901 | €8,743 | €43,178 | +€34,435 | +393.8% |
| Financial income | 75/76B | €5 | €28 | +€23 | +443.7% |
| Recurring financial income | 75 | €5 | €28 | +€23 | +443.7% |
| Financial charges | 65/66B | €1,738 | €713 | -€1,025 | -59.0% |
| Recurring financial charges | 65 | €1,738 | €713 | -€1,025 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €7,010 | €42,493 | +€35,483 | +506.2% |
| Income taxes | 67/77 | €2,556 | €11,183 | +€8,627 | +337.6% |
| Profit (loss) for the period | 9904 | €4,455 | €31,310 | +€26,855 | +602.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,455 | €31,310 | +€26,855 | +602.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.