Hackberry: 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.
Hackberry
Largest movements
- Receivables within one year +€59,062
up €59,062 (+488.1%), from €12,100 to €71,162
of which Trade receivables: +€57,920
- Cash -€37,349
down €37,349 (-76.9%), from €48,558 to €11,209
mainly Contributions, distributions and other (-€59,504) and Receivables within one year (-€59,062)
- Tangible fixed assets -€3,439
down €3,439 (-33.6%), from €10,222 to €6,783
- Deferred charges and accrued income +€970
up €970 (+228.6%), from €424 to €1,395
- Other debts +€58,381
up €58,381 (+1059.1%), from €5,512 to €63,893
- Reserves -€33,653
down €33,653 (-100.0%), from €33,653 to €0
- Tax, wage and social debts -€7,601
down €7,601 (-27.7%), from €27,439 to €19,838
of which Taxes: -€5,251
- Trade debts +€2,117
up €2,117 (+124.6%), from €1,700 to €3,817
- Gross operating margin -€8,513
down €8,513 (-17.9%), from €47,544 to €39,031
- Taxes -€1,651
down €1,651 (-17.4%), from €9,509 to €7,858
- Financial charges +€1,237
up €1,237 (+2844.3%), from €44 to €1,281
- Financial income -€960
down €960 (-100.0%), from €960 to €0
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 | €71,304 | €90,549 | +€19,244 | +27.0% |
| Fixed assets | 21/28 | €10,222 | €6,783 | -€3,439 | -33.6% |
| Tangible fixed assets | 22/27 | €10,222 | €6,783 | -€3,439 | -33.6% |
| Furniture and vehicles | 24 | €10,222 | €6,783 | -€3,439 | -33.6% |
| Current assets | 29/58 | €61,082 | €83,766 | +€22,684 | +37.1% |
| Amounts receivable within one year | 40/41 | €12,100 | €71,162 | +€59,062 | +488.1% |
| Trade receivables | 40 | €12,100 | €70,020 | +€57,920 | +478.7% |
| Other amounts receivable | 41 | €0 | €1,142 | +€1,142 | |
| Cash at bank and in hand | 54/58 | €48,558 | €11,209 | -€37,349 | -76.9% |
| Deferred charges and accrued income | 490/1 | €424 | €1,395 | +€970 | +228.6% |
| Total equity and liabilities | 10/49 | €71,304 | €90,549 | +€19,244 | +27.0% |
| Equity | 10/15 | €36,653 | €3,000 | -€33,653 | -91.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,653 | €0 | -€33,653 | -100.0% |
| Distributable reserves | 133 | €33,653 | €0 | -€33,653 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,652 | €87,549 | +€52,897 | +152.7% |
| Amounts payable within one year | 42/48 | €34,652 | €87,549 | +€52,897 | +152.7% |
| Trade debts | 44 | €1,700 | €3,817 | +€2,117 | +124.6% |
| Suppliers | 440/4 | €1,700 | €3,817 | +€2,117 | +124.6% |
| Taxes, remuneration and social security | 45 | €27,439 | €19,838 | -€7,601 | -27.7% |
| Taxes | 450/3 | €25,089 | €19,838 | -€5,251 | -20.9% |
| Remuneration and social security | 454/9 | €2,350 | €0 | -€2,350 | -100.0% |
| Other amounts payable | 47/48 | €5,512 | €63,893 | +€58,381 | +1059.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,439 | €3,439 | = | 0.0% |
| Other operating charges | 640/8 | €1,060 | €602 | -€458 | -43.2% |
| Gross operating margin | 9900 | €47,544 | €39,031 | -€8,513 | -17.9% |
| Operating profit (loss) | 9901 | €43,045 | €34,990 | -€8,055 | -18.7% |
| Financial income | 75/76B | €960 | €0 | -€960 | -100.0% |
| Recurring financial income | 75 | €960 | €0 | -€960 | -100.0% |
| Financial charges | 65/66B | €44 | €1,281 | +€1,237 | +2844.3% |
| Recurring financial charges | 65 | €44 | €1,281 | +€1,237 | +2844.3% |
| Profit (loss) for the period before taxes | 9903 | €43,962 | €33,710 | -€10,252 | -23.3% |
| Income taxes | 67/77 | €9,509 | €7,858 | -€1,651 | -17.4% |
| Profit (loss) for the period | 9904 | €34,453 | €25,852 | -€8,601 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,453 | €25,852 | -€8,601 | -25.0% |
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 4 October 2026 via checked.be.