Haccour: 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.
Haccour
Largest movements
- Cash -€20,938
down €20,938 (-28.6%), from €73,319 to €52,381
mainly Net result for the year (-€15,325) and Current portion of long-term debt (-€7,171)
- Tangible fixed assets -€4,225
down €4,225 (-20.2%), from €20,902 to €16,677
of which Leasing and similar rights: -€9,674
- Receivables within one year -€1,291
down €1,291 (-4.8%), from €26,979 to €25,688
of which Trade receivables: -€20,959
- Profit (loss) carried forward -€15,325
down €15,325 (-287.1%), from -€5,337 to -€20,662
- Current portion of long-term debt -€7,171
no longer reported in 2025 (was €7,171)
- Debts after one year -€3,267
no longer reported in 2025 (was €3,267)
- Tax, wage and social debts -€2,046
down €2,046 (-26.7%), from €7,660 to €5,614
- Other debts +€1,494
up €1,494 (+84.6%), from €1,766 to €3,260
- Gross operating margin -€15,416
down €15,416, from €7,619 to -€7,796
- Depreciation -€5,286
down €5,286 (-48.4%), from €10,927 to €5,641
- Other operating charges -€775
down €775 (-51.6%), from €1,502 to €727
- Financial charges +€629
up €629 (+155.3%), from €405 to €1,034
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 | €121,932 | €95,428 | -€26,505 | -21.7% |
| Fixed assets | 21/28 | €20,902 | €16,677 | -€4,225 | -20.2% |
| Tangible fixed assets | 22/27 | €20,902 | €16,677 | -€4,225 | -20.2% |
| Plant, machinery and equipment | 23 | €3,373 | €2,851 | -€522 | -15.5% |
| Furniture and vehicles | 24 | €5,562 | €4,120 | -€1,442 | -25.9% |
| Leasing and similar rights | 25 | €9,674 | - | -€9,674 | |
| Other tangible fixed assets | 26 | €2,293 | €9,705 | +€7,412 | +323.3% |
| Current assets | 29/58 | €101,031 | €78,751 | -€22,280 | -22.1% |
| Amounts receivable within one year | 40/41 | €26,979 | €25,688 | -€1,291 | -4.8% |
| Trade receivables | 40 | €26,907 | €5,948 | -€20,959 | -77.9% |
| Other amounts receivable | 41 | €72 | €19,740 | +€19,668 | +27316.7% |
| Cash at bank and in hand | 54/58 | €73,319 | €52,381 | -€20,938 | -28.6% |
| Deferred charges and accrued income | 490/1 | €733 | €682 | -€51 | -7.0% |
| Total equity and liabilities | 10/49 | €121,932 | €95,428 | -€26,505 | -21.7% |
| Equity | 10/15 | €100,903 | €85,578 | -€15,325 | -15.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €101,240 | €101,240 | = | 0.0% |
| Distributable reserves | 133 | €101,240 | €101,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,337 | -€20,662 | -€15,325 | -287.1% |
| Amounts payable | 17/49 | €21,030 | €9,850 | -€11,180 | -53.2% |
| Amounts payable after more than one year | 17 | €3,267 | - | -€3,267 | |
| Financial debts | 170/4 | €3,267 | - | -€3,267 | |
| Amounts payable within one year | 42/48 | €17,762 | €9,850 | -€7,912 | -44.5% |
| Current portion of amounts payable after more than one year | 42 | €7,171 | - | -€7,171 | |
| Trade debts | 44 | €1,165 | €976 | -€189 | -16.2% |
| Suppliers | 440/4 | €1,165 | €976 | -€189 | -16.2% |
| Taxes, remuneration and social security | 45 | €7,660 | €5,614 | -€2,046 | -26.7% |
| Taxes | 450/3 | €7,660 | €5,614 | -€2,046 | -26.7% |
| Other amounts payable | 47/48 | €1,766 | €3,260 | +€1,494 | +84.6% |
| Non-recurring operating income | 76A | - | €21,099 | +€21,099 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,927 | €5,641 | -€5,286 | -48.4% |
| Other operating charges | 640/8 | €1,502 | €727 | -€775 | -51.6% |
| Gross operating margin | 9900 | €7,619 | -€7,796 | -€15,416 | |
| Operating profit (loss) | 9901 | -€4,810 | -€14,165 | -€9,355 | -194.5% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €405 | €1,034 | +€629 | +155.3% |
| Recurring financial charges | 65 | €405 | €1,034 | +€629 | +155.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,215 | -€15,193 | -€9,978 | -191.3% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€5,343 | -€15,325 | -€9,982 | -186.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,343 | -€15,325 | -€9,982 | -186.8% |
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 11 October 2026 via checked.be.