HACKA: 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.
HACKA
Largest movements
- Receivables within one year +€5,571
up €5,571 (+151.8%), from €3,671 to €9,242
of which Trade receivables: +€4,868
- Tangible fixed assets -€3,270
down €3,270 (-41.5%), from €7,875 to €4,605
of which Furniture and vehicles: -€3,000
- Cash +€596
up €596 (+183.9%), from €324 to €920
mainly Trade debts (+€7,163) and Depreciation (+€3,270)
- Deferred charges and accrued income +€209
up €209 (+21.1%), from €994 to €1,203
- Trade debts +€7,163
up €7,163 (+120.8%), from €5,932 to €13,095
- Profit (loss) carried forward -€6,898
down €6,898, from €280 to -€6,618
- Tax, wage and social debts +€1,669
up €1,669 (+62.1%), from €2,685 to €4,354
of which Remuneration and social security: +€2,704
- Other debts +€1,172
new in 2025: €1,172
- Gross operating margin +€17,625
up €17,625 (+72.5%), from €24,316 to €41,941
- Financial charges +€16,555
up €16,555 (+8848.0%), from €187 to €16,742
- Staff costs +€7,738
up €7,738 (+37.5%), from €20,615 to €28,353
- Depreciation +€795
up €795 (+32.1%), from €2,475 to €3,270
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 | €13,897 | €17,003 | +€3,106 | +22.3% |
| Fixed assets | 21/28 | €7,875 | €4,605 | -€3,270 | -41.5% |
| Tangible fixed assets | 22/27 | €7,875 | €4,605 | -€3,270 | -41.5% |
| Plant, machinery and equipment | 23 | €1,125 | €855 | -€270 | -24.0% |
| Furniture and vehicles | 24 | €6,750 | €3,750 | -€3,000 | -44.4% |
| Current assets | 29/58 | €6,022 | €12,398 | +€6,376 | +105.9% |
| Stocks and contracts in progress | 3 | €1,034 | €1,034 | = | 0.0% |
| Stocks | 30/36 | €1,034 | €1,034 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,671 | €9,242 | +€5,571 | +151.8% |
| Trade receivables | 40 | - | €4,868 | +€4,868 | |
| Other amounts receivable | 41 | €3,671 | €4,374 | +€703 | +19.2% |
| Cash at bank and in hand | 54/58 | €324 | €920 | +€596 | +183.9% |
| Deferred charges and accrued income | 490/1 | €994 | €1,203 | +€209 | +21.1% |
| Total equity and liabilities | 10/49 | €13,897 | €17,003 | +€3,106 | +22.3% |
| Equity | 10/15 | €5,280 | -€1,618 | -€6,898 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €280 | -€6,618 | -€6,898 | |
| Amounts payable | 17/49 | €8,618 | €18,622 | +€10,004 | +116.1% |
| Amounts payable within one year | 42/48 | €8,618 | €18,622 | +€10,004 | +116.1% |
| Trade debts | 44 | €5,932 | €13,095 | +€7,163 | +120.8% |
| Suppliers | 440/4 | €5,932 | €13,095 | +€7,163 | +120.8% |
| Taxes, remuneration and social security | 45 | €2,685 | €4,354 | +€1,669 | +62.1% |
| Taxes | 450/3 | €1,107 | €71 | -€1,036 | -93.6% |
| Remuneration and social security | 454/9 | €1,579 | €4,283 | +€2,704 | +171.3% |
| Other amounts payable | 47/48 | - | €1,172 | +€1,172 | |
| Remuneration, social security and pensions | 62 | €20,615 | €28,353 | +€7,738 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,475 | €3,270 | +€795 | +32.1% |
| Other operating charges | 640/8 | €740 | €480 | -€260 | -35.2% |
| Gross operating margin | 9900 | €24,316 | €41,941 | +€17,625 | +72.5% |
| Operating profit (loss) | 9901 | €485 | €9,838 | +€9,352 | +1926.8% |
| Financial income | 75/76B | €52 | €6 | -€46 | -88.5% |
| Recurring financial income | 75 | €52 | €6 | -€46 | -88.5% |
| Financial charges | 65/66B | €187 | €16,742 | +€16,555 | +8848.0% |
| Recurring financial charges | 65 | €187 | €16,742 | +€16,555 | +8848.0% |
| Profit (loss) for the period before taxes | 9903 | €351 | -€6,898 | -€7,249 | |
| Income taxes | 67/77 | €71 | - | -€71 | |
| Profit (loss) for the period | 9904 | €280 | -€6,898 | -€7,178 | |
| Profit (loss) for the period to be appropriated | 9905 | €280 | -€6,898 | -€7,178 |
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 8 October 2026 via checked.be.