HACKICO: 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.
HACKICO
Largest movements
- Receivables within one year -€53,149
down €53,149 (-90.4%), from €58,762 to €5,614
of which Trade receivables: -€50,746
- Tangible fixed assets -€5,142
down €5,142 (-3.1%), from €163,670 to €158,528
of which Furniture and vehicles: -€4,187
- Trade debts -€34,483
down €34,483 (-60.8%), from €56,756 to €22,273
- Other debts -€19,264
down €19,264 (-34.9%), from €55,196 to €35,933
- Advances received -€15,233
down €15,233 (-51.9%), from €29,326 to €14,093
- Reserves +€10,859
up €10,859 (+13.3%), from €81,529 to €92,389
of which Distributable reserves: +€10,859
- Debts after one year -€7,096
down €7,096 (-14.8%), from €47,852 to €40,756
- Gross operating margin +€67,178
up €67,178, from -€41,899 to €25,279
- Write-downs -€13,424
down €13,424 (-100%), from €13,424 to €0
- Financial income -€8,093
down €8,093 (-99.4%), from €8,139 to €46
of which Non-recurring financial income: -€8,089
- Other operating charges -€1,567
down €1,567 (-44.0%), from €3,563 to €1,995
- Depreciation -€1,095
down €1,095 (-17.6%), from €6,237 to €5,142
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €301,001 | €242,412 | -€58,588 | -19.5% |
| Fixed assets | 21/28 | €163,670 | €158,528 | -€5,142 | -3.1% |
| Tangible fixed assets | 22/27 | €163,670 | €158,528 | -€5,142 | -3.1% |
| Land and buildings | 22 | €138,409 | €137,454 | -€955 | -0.7% |
| Furniture and vehicles | 24 | €25,261 | €21,074 | -€4,187 | -16.6% |
| Current assets | 29/58 | €137,331 | €83,884 | -€53,447 | -38.9% |
| Amounts receivable after more than one year | 29 | €77,868 | €77,868 | = | 0.0% |
| Other amounts receivable | 291 | €77,868 | €77,868 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,762 | €5,614 | -€53,149 | -90.4% |
| Trade receivables | 40 | €55,885 | €5,139 | -€50,746 | -90.8% |
| Other amounts receivable | 41 | €2,878 | €475 | -€2,403 | -83.5% |
| Deferred charges and accrued income | 490/1 | €701 | €403 | -€298 | -42.5% |
| Total equity and liabilities | 10/49 | €301,001 | €242,412 | -€58,588 | -19.5% |
| Equity | 10/15 | €87,729 | €98,589 | +€10,859 | +12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,529 | €92,389 | +€10,859 | +13.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €79,669 | €90,529 | +€10,859 | +13.6% |
| Amounts payable | 17/49 | €213,272 | €143,824 | -€69,448 | -32.6% |
| Amounts payable after more than one year | 17 | €47,852 | €40,756 | -€7,096 | -14.8% |
| Financial debts | 170/4 | €47,852 | €40,756 | -€7,096 | -14.8% |
| Amounts payable within one year | 42/48 | €165,419 | €103,068 | -€62,352 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €9,951 | €7,096 | -€2,855 | -28.7% |
| Financial debts | 43 | €1,652 | €7,654 | +€6,002 | +363% |
| Credit institutions | 430/8 | €1,652 | €7,654 | +€6,002 | +363% |
| Trade debts | 44 | €56,756 | €22,273 | -€34,483 | -60.8% |
| Suppliers | 440/4 | €56,756 | €22,273 | -€34,483 | -60.8% |
| Advances received on contracts in progress | 46 | €29,326 | €14,093 | -€15,233 | -51.9% |
| Taxes, remuneration and social security | 45 | €12,539 | €16,019 | +€3,480 | +27.8% |
| Taxes | 450/3 | €12,539 | €16,019 | +€3,480 | +27.8% |
| Other amounts payable | 47/48 | €55,196 | €35,933 | -€19,264 | -34.9% |
| Remuneration, social security and pensions | 62 | - | €420 | +€420 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,237 | €5,142 | -€1,095 | -17.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,424 | €0 | -€13,424 | -100% |
| Other operating charges | 640/8 | €3,563 | €1,995 | -€1,567 | -44.0% |
| Gross operating margin | 9900 | -€41,899 | €25,279 | +€67,178 | |
| Operating profit (loss) | 9901 | -€65,123 | €17,722 | +€82,845 | |
| Financial income | 75/76B | €8,139 | €46 | -€8,093 | -99.4% |
| Recurring financial income | 75 | €50 | €46 | -€4 | -8.0% |
| Non-recurring financial income | 76B | €8,089 | €0 | -€8,089 | -100% |
| Financial charges | 65/66B | €5,860 | €5,764 | -€96 | -1.6% |
| Recurring financial charges | 65 | €5,860 | €5,764 | -€96 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€62,844 | €12,004 | +€74,848 | |
| Income taxes | 67/77 | €336 | €1,145 | +€808 | +241% |
| Profit (loss) for the period | 9904 | -€63,180 | €10,859 | +€74,039 | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,180 | €10,859 | +€74,039 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.