Hacko: 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.
Hacko
Largest movements
- Cash +€49,679
up €49,679 (+55.6%), from €89,270 to €138,948
mainly Net result for the year (+€31,258) and Receivables within one year (+€27,524)
- Receivables within one year -€27,524
down €27,524 (-58.0%), from €47,468 to €19,944
of which Trade receivables: -€29,237
- Profit (loss) carried forward +€11,258
new in 2025: €11,258
- Tax, wage and social debts +€6,871
up €6,871 (+158%), from €4,358 to €11,229
of which Taxes: +€8,871
- Trade debts +€3,269
up €3,269 (+825%), from €396 to €3,666
- Gross operating margin -€22,868
down €22,868 (-34.9%), from €65,495 to €42,627
- Taxes -€7,487
down €7,487 (-45.8%), from €16,358 to €8,871
- Write-downs -€5,587
down €5,587, from €2,794 to -€2,794
- Other operating charges +€1,623
up €1,623 (+103%), from €1,570 to €3,193
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 | €139,253 | €160,111 | +€20,858 | +15.0% |
| Fixed assets | 21/28 | €2,515 | €1,208 | -€1,307 | -52.0% |
| Tangible fixed assets | 22/27 | €2,515 | €1,208 | -€1,307 | -52.0% |
| Plant, machinery and equipment | 23 | €1,424 | €337 | -€1,087 | -76.3% |
| Furniture and vehicles | 24 | €1,091 | €871 | -€220 | -20.2% |
| Current assets | 29/58 | €136,738 | €158,903 | +€22,165 | +16.2% |
| Amounts receivable within one year | 40/41 | €47,468 | €19,944 | -€27,524 | -58.0% |
| Trade receivables | 40 | €45,076 | €15,838 | -€29,237 | -64.9% |
| Other amounts receivable | 41 | €2,392 | €4,106 | +€1,713 | +71.6% |
| Cash at bank and in hand | 54/58 | €89,270 | €138,948 | +€49,679 | +55.6% |
| Deferred charges and accrued income | 490/1 | - | €10 | +€10 | |
| Total equity and liabilities | 10/49 | €139,253 | €160,111 | +€20,858 | +15.0% |
| Equity | 10/15 | €18,600 | €29,858 | +€11,258 | +60.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €11,258 | +€11,258 | |
| Amounts payable | 17/49 | €120,653 | €130,253 | +€9,600 | +8.0% |
| Amounts payable within one year | 42/48 | €120,653 | €130,253 | +€9,600 | +8.0% |
| Trade debts | 44 | €396 | €3,666 | +€3,269 | +825% |
| Suppliers | 440/4 | €396 | €3,666 | +€3,269 | +825% |
| Taxes, remuneration and social security | 45 | €4,358 | €11,229 | +€6,871 | +158% |
| Taxes | 450/3 | €2,358 | €11,229 | +€8,871 | +376% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €115,899 | €115,358 | -€541 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,426 | €1,307 | -€119 | -8.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,794 | -€2,794 | -€5,587 | |
| Other operating charges | 640/8 | €1,570 | €3,193 | +€1,623 | +103% |
| Gross operating margin | 9900 | €65,495 | €42,627 | -€22,868 | -34.9% |
| Operating profit (loss) | 9901 | €59,706 | €40,920 | -€18,785 | -31.5% |
| Financial income | 75/76B | €83 | - | -€83 | |
| Recurring financial income | 75 | €83 | - | -€83 | |
| Financial charges | 65/66B | €538 | €791 | +€253 | +47.1% |
| Recurring financial charges | 65 | €538 | €791 | +€253 | +47.1% |
| Profit (loss) for the period before taxes | 9903 | €59,251 | €40,129 | -€19,122 | -32.3% |
| Income taxes | 67/77 | €16,358 | €8,871 | -€7,487 | -45.8% |
| Profit (loss) for the period | 9904 | €42,893 | €31,258 | -€11,636 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,893 | €31,258 | -€11,636 | -27.1% |
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.