HAckGIC: 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.
HAckGIC
Largest movements
- Tangible fixed assets -€22,916
down €22,916 (-37.7%), from €60,826 to €37,910
of which Furniture and vehicles: -€12,780
- Receivables within one year -€19,483
down €19,483 (-19.6%), from €99,620 to €80,137
of which Other amounts receivable: -€13,173
- Cash +€9,929
up €9,929 (+39.2%), from €25,307 to €35,236
mainly Net result for the year (+€42,496) and Depreciation (+€22,916)
- Deferred charges and accrued income -€3,528
down €3,528 (-57.5%), from €6,140 to €2,612
- Profit (loss) carried forward +€42,496
up €42,496, from -€14,106 to €28,390
- Other debts -€31,114
down €31,114 (-100%), from €31,114 to €0
- Debts after one year -€20,512
down €20,512 (-67.5%), from €30,394 to €9,882
- Trade debts -€16,680
down €16,680 (-100%), from €16,680 to €0
- Tax, wage and social debts -€10,989
down €10,989 (-54.5%), from €20,153 to €9,164
- Gross operating margin +€9,498
up €9,498 (+14.0%), from €67,641 to €77,139
- Taxes +€2,785
up €2,785 (+38.6%), from €7,215 to €10,000
- Financial income -€2,603
down €2,603 (-60.3%), from €4,317 to €1,714
of which Financial income: -€2,603
- Financial charges -€884
down €884 (-33.0%), from €2,675 to €1,791
- Other operating charges -€877
down €877 (-34.7%), from €2,528 to €1,651
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 | €191,892 | €155,894 | -€35,998 | -18.8% |
| Fixed assets | 21/28 | €60,826 | €37,910 | -€22,916 | -37.7% |
| Tangible fixed assets | 22/27 | €60,826 | €37,910 | -€22,916 | -37.7% |
| Plant, machinery and equipment | 23 | €1,270 | €734 | -€536 | -42.2% |
| Furniture and vehicles | 24 | €24,754 | €11,974 | -€12,780 | -51.6% |
| Leasing and similar rights | 25 | €26,135 | €17,738 | -€8,397 | -32.1% |
| Other tangible fixed assets | 26 | €8,667 | €7,464 | -€1,203 | -13.9% |
| Current assets | 29/58 | €131,067 | €117,985 | -€13,082 | -10.0% |
| Amounts receivable within one year | 40/41 | €99,620 | €80,137 | -€19,483 | -19.6% |
| Trade receivables | 40 | €19,845 | €13,535 | -€6,310 | -31.8% |
| Other amounts receivable | 41 | €79,775 | €66,602 | -€13,173 | -16.5% |
| Cash at bank and in hand | 54/58 | €25,307 | €35,236 | +€9,929 | +39.2% |
| Deferred charges and accrued income | 490/1 | €6,140 | €2,612 | -€3,528 | -57.5% |
| Total equity and liabilities | 10/49 | €191,892 | €155,894 | -€35,998 | -18.8% |
| Equity | 10/15 | €73,335 | €115,831 | +€42,496 | +57.9% |
| Contributions | 10/11 | €24,251 | €24,251 | = | 0.0% |
| Reserves | 13 | €63,190 | €63,190 | = | 0.0% |
| Distributable reserves | 133 | €63,190 | €63,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,106 | €28,390 | +€42,496 | |
| Amounts payable | 17/49 | €118,557 | €40,064 | -€78,494 | -66.2% |
| Amounts payable after more than one year | 17 | €30,394 | €9,882 | -€20,512 | -67.5% |
| Financial debts | 170/4 | €30,394 | €9,882 | -€20,512 | -67.5% |
| Amounts payable within one year | 42/48 | €88,164 | €30,182 | -€57,982 | -65.8% |
| Current portion of amounts payable after more than one year | 42 | €20,026 | €20,512 | +€486 | +2.4% |
| Financial debts | 43 | €190 | €505 | +€316 | +166% |
| Credit institutions | 430/8 | €190 | €505 | +€316 | +166% |
| Trade debts | 44 | €16,680 | €0 | -€16,680 | -100% |
| Suppliers | 440/4 | €16,680 | €0 | -€16,680 | -100% |
| Taxes, remuneration and social security | 45 | €20,153 | €9,164 | -€10,989 | -54.5% |
| Taxes | 450/3 | €20,153 | €9,164 | -€10,989 | -54.5% |
| Other amounts payable | 47/48 | €31,114 | €0 | -€31,114 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,937 | €22,916 | -€21 | -0.1% |
| Other operating charges | 640/8 | €2,528 | €1,651 | -€877 | -34.7% |
| Gross operating margin | 9900 | €67,641 | €77,139 | +€9,498 | +14.0% |
| Operating profit (loss) | 9901 | €42,177 | €52,573 | +€10,396 | +24.6% |
| Financial income | 75/76B | €4,317 | €1,714 | -€2,603 | -60.3% |
| Recurring financial income | 75 | €4,317 | €1,714 | -€2,603 | -60.3% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,675 | €1,791 | -€884 | -33.0% |
| Recurring financial charges | 65 | €2,675 | €1,791 | -€884 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €43,819 | €52,496 | +€8,677 | +19.8% |
| Income taxes | 67/77 | €7,215 | €10,000 | +€2,785 | +38.6% |
| Profit (loss) for the period | 9904 | €36,604 | €42,496 | +€5,891 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,604 | €42,496 | +€5,891 | +16.1% |
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 17 October 2026 via checked.be.