HAAKINE: 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.
HAAKINE
Largest movements
- Cash +€8,860
up €8,860 (+83.7%), from €10,584 to €19,444
mainly Net result for the year (+€9,714) and Depreciation (+€4,110)
- Receivables within one year +€1,860
new in 2025: €1,860
- Tangible fixed assets -€1,500
down €1,500 (-11.8%), from €12,721 to €11,221
- Deferred charges and accrued income +€442
up €442 (+4.8%), from €9,181 to €9,622
- Reserves +€9,714
up €9,714 (+73.3%), from €13,253 to €22,966
- Tax, wage and social debts +€1,106
up €1,106 (+9.5%), from €11,644 to €12,750
of which Taxes: +€1,106
- Trade debts -€797
down €797 (-35.8%), from €2,229 to €1,432
- Gross operating margin +€13,942
up €13,942 (+136.6%), from €10,207 to €24,150
- Taxes +€6,689
up €6,689 (+232.5%), from €2,877 to €9,566
- Depreciation +€1,255
up €1,255 (+44.0%), from €2,855 to €4,110
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 | €32,486 | €42,148 | +€9,662 | +29.7% |
| Fixed assets | 21/28 | €12,721 | €11,221 | -€1,500 | -11.8% |
| Tangible fixed assets | 22/27 | €12,721 | €11,221 | -€1,500 | -11.8% |
| Furniture and vehicles | 24 | €12,721 | €11,221 | -€1,500 | -11.8% |
| Current assets | 29/58 | €19,765 | €30,926 | +€11,161 | +56.5% |
| Amounts receivable within one year | 40/41 | - | €1,860 | +€1,860 | |
| Other amounts receivable | 41 | - | €1,860 | +€1,860 | |
| Cash at bank and in hand | 54/58 | €10,584 | €19,444 | +€8,860 | +83.7% |
| Deferred charges and accrued income | 490/1 | €9,181 | €9,622 | +€442 | +4.8% |
| Total equity and liabilities | 10/49 | €32,486 | €42,148 | +€9,662 | +29.7% |
| Equity | 10/15 | €18,253 | €27,966 | +€9,714 | +53.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,253 | €22,966 | +€9,714 | +73.3% |
| Distributable reserves | 133 | €13,253 | €22,966 | +€9,714 | +73.3% |
| Amounts payable | 17/49 | €14,233 | €14,182 | -€52 | -0.4% |
| Amounts payable within one year | 42/48 | €13,907 | €14,182 | +€274 | +2.0% |
| Trade debts | 44 | €2,229 | €1,432 | -€797 | -35.8% |
| Suppliers | 440/4 | €2,229 | €1,432 | -€797 | -35.8% |
| Taxes, remuneration and social security | 45 | €11,644 | €12,750 | +€1,106 | +9.5% |
| Taxes | 450/3 | €10,144 | €11,250 | +€1,106 | +10.9% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €34 | €0 | -€34 | -100.0% |
| Accrued charges and deferred income | 492/3 | €326 | €0 | -€326 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,855 | €4,110 | +€1,255 | +44.0% |
| Other operating charges | 640/8 | €484 | €559 | +€74 | +15.4% |
| Gross operating margin | 9900 | €10,207 | €24,150 | +€13,942 | +136.6% |
| Operating profit (loss) | 9901 | €6,868 | €19,481 | +€12,613 | +183.7% |
| Financial income | 75/76B | €1 | €13 | +€12 | +1500.0% |
| Recurring financial income | 75 | €1 | €13 | +€12 | +1500.0% |
| Financial charges | 65/66B | €169 | €215 | +€46 | +27.2% |
| Recurring financial charges | 65 | €169 | €215 | +€46 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €6,700 | €19,279 | +€12,579 | +187.8% |
| Income taxes | 67/77 | €2,877 | €9,566 | +€6,689 | +232.5% |
| Profit (loss) for the period | 9904 | €3,823 | €9,714 | +€5,891 | +154.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,823 | €9,714 | +€5,891 | +154.1% |
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 28 September 2026 via checked.be.