HACI BEY: 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.
HACI BEY
Largest movements
- Receivables within one year -€5,889
down €5,889 (-61.4%), from €9,587 to €3,697
of which Other amounts receivable: -€3,769
- Cash -€2,437
down €2,437 (-22.0%), from €11,058 to €8,620
mainly Net result for the year (-€12,300) and Deferred charges and accrued income (-€826)
- Deferred charges and accrued income +€826
up €826 (+84.9%), from €973 to €1,798
- Profit (loss) carried forward -€12,300
down €12,300, from €1,902 to -€10,398
- Trade debts +€2,807
up €2,807 (+27.4%), from €10,239 to €13,046
- Accrued charges and deferred income +€1,398
up €1,398 (+173%), from €806 to €2,204
- Staff costs +€26,441
up €26,441 (+162%), from €16,307 to €42,748
- Gross operating margin +€6,217
up €6,217 (+24.7%), from €25,146 to €31,363
- Taxes -€1,258
no longer reported in 2025 (was €1,258)
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 | €29,999 | €22,019 | -€7,979 | -26.6% |
| Fixed assets | 21/28 | €941 | €741 | -€200 | -21.3% |
| Tangible fixed assets | 22/27 | €941 | €741 | -€200 | -21.3% |
| Furniture and vehicles | 24 | €941 | €741 | -€200 | -21.3% |
| Current assets | 29/58 | €29,058 | €21,278 | -€7,779 | -26.8% |
| Stocks and contracts in progress | 3 | €7,441 | €7,162 | -€278 | -3.7% |
| Stocks | 30/36 | €7,441 | €7,162 | -€278 | -3.7% |
| Amounts receivable within one year | 40/41 | €9,587 | €3,697 | -€5,889 | -61.4% |
| Trade receivables | 40 | €3,118 | €997 | -€2,120 | -68.0% |
| Other amounts receivable | 41 | €6,469 | €2,700 | -€3,769 | -58.3% |
| Cash at bank and in hand | 54/58 | €11,058 | €8,620 | -€2,437 | -22.0% |
| Deferred charges and accrued income | 490/1 | €973 | €1,798 | +€826 | +84.9% |
| Total equity and liabilities | 10/49 | €29,999 | €22,019 | -€7,979 | -26.6% |
| Equity | 10/15 | €8,902 | -€3,398 | -€12,300 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,902 | -€10,398 | -€12,300 | |
| Amounts payable | 17/49 | €21,097 | €25,417 | +€4,321 | +20.5% |
| Amounts payable within one year | 42/48 | €20,291 | €23,214 | +€2,923 | +14.4% |
| Trade debts | 44 | €10,239 | €13,046 | +€2,807 | +27.4% |
| Suppliers | 440/4 | €10,239 | €13,046 | +€2,807 | +27.4% |
| Taxes, remuneration and social security | 45 | €10,052 | €9,987 | -€64 | -0.6% |
| Taxes | 450/3 | €3,755 | €3,057 | -€698 | -18.6% |
| Remuneration and social security | 454/9 | €6,297 | €6,931 | +€634 | +10.1% |
| Other amounts payable | 47/48 | - | €180 | +€180 | |
| Accrued charges and deferred income | 492/3 | €806 | €2,204 | +€1,398 | +173% |
| Remuneration, social security and pensions | 62 | €16,307 | €42,748 | +€26,441 | +162% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59 | €200 | +€141 | +239% |
| Other operating charges | 640/8 | €227 | €310 | +€83 | +36.5% |
| Gross operating margin | 9900 | €25,146 | €31,363 | +€6,217 | +24.7% |
| Operating profit (loss) | 9901 | €8,552 | -€11,895 | -€20,447 | |
| Financial income | 75/76B | €4 | €10 | +€6 | +139% |
| Recurring financial income | 75 | €4 | €10 | +€6 | +139% |
| Financial charges | 65/66B | €396 | €415 | +€19 | +4.7% |
| Recurring financial charges | 65 | €396 | €415 | +€19 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €8,160 | -€12,300 | -€20,460 | |
| Income taxes | 67/77 | €1,258 | - | -€1,258 | |
| Profit (loss) for the period | 9904 | €6,902 | -€12,300 | -€19,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,902 | -€12,300 | -€19,202 |
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 20 October 2026 via checked.be.