HACHMI: 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.
HACHMI
Largest movements
- Cash +€18,139
up €18,139 (+409.8%), from €4,426 to €22,565
mainly Trade debts (+€14,363) and Depreciation (+€9,136)
- Tangible fixed assets -€3,279
down €3,279 (-3.2%), from €101,785 to €98,506
of which Land and buildings: -€4,866
- Trade debts +€14,363
up €14,363 (+145.6%), from €9,862 to €24,225
- Profit (loss) carried forward -€11,527
down €11,527 (-10.5%), from -€109,959 to -€121,486
- Tax, wage and social debts +€6,646
new in 2024: €6,646
- Other debts +€4,045
up €4,045 (+2.1%), from €190,363 to €194,408
- Accrued charges and deferred income +€1,350
new in 2024: €1,350
- Taxes +€35,741
new in 2024: €35,741
- Gross operating margin +€10,170
up €10,170 (+38.9%), from €26,176 to €36,346
- Other operating charges -€2,648
down €2,648 (-47.3%), from €5,596 to €2,948
- Depreciation +€1,694
up €1,694 (+22.8%), from €7,442 to €9,136
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,463 | €121,340 | +€14,877 | +14.0% |
| Fixed assets | 21/28 | €101,785 | €98,506 | -€3,279 | -3.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €101,785 | €98,506 | -€3,279 | -3.2% |
| Land and buildings | 22 | €68,242 | €63,376 | -€4,866 | -7.1% |
| Other tangible fixed assets | 26 | €33,543 | €35,130 | +€1,587 | +4.7% |
| Current assets | 29/58 | €4,678 | €22,834 | +€18,156 | +388.1% |
| Cash at bank and in hand | 54/58 | €4,426 | €22,565 | +€18,139 | +409.8% |
| Deferred charges and accrued income | 490/1 | €252 | €269 | +€17 | +6.7% |
| Total equity and liabilities | 10/49 | €106,463 | €121,340 | +€14,877 | +14.0% |
| Equity | 10/15 | -€103,762 | -€115,289 | -€11,527 | -11.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,959 | -€121,486 | -€11,527 | -10.5% |
| Amounts payable | 17/49 | €210,225 | €236,629 | +€26,404 | +12.6% |
| Amounts payable within one year | 42/48 | €210,225 | €235,279 | +€25,054 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €9,862 | €24,225 | +€14,363 | +145.6% |
| Suppliers | 440/4 | €9,862 | €24,225 | +€14,363 | +145.6% |
| Taxes, remuneration and social security | 45 | - | €6,646 | +€6,646 | |
| Taxes | 450/3 | - | €6,646 | +€6,646 | |
| Other amounts payable | 47/48 | €190,363 | €194,408 | +€4,045 | +2.1% |
| Accrued charges and deferred income | 492/3 | - | €1,350 | +€1,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,442 | €9,136 | +€1,694 | +22.8% |
| Other operating charges | 640/8 | €5,596 | €2,948 | -€2,648 | -47.3% |
| Gross operating margin | 9900 | €26,176 | €36,346 | +€10,170 | +38.9% |
| Operating profit (loss) | 9901 | €13,138 | €24,262 | +€11,124 | +84.7% |
| Financial charges | 65/66B | €95 | €48 | -€47 | -49.5% |
| Recurring financial charges | 65 | €95 | €48 | -€47 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €13,043 | €24,214 | +€11,171 | +85.6% |
| Income taxes | 67/77 | - | €35,741 | +€35,741 | |
| Profit (loss) for the period | 9904 | €13,043 | -€11,527 | -€24,570 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,043 | -€11,527 | -€24,570 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.