HACOBOIS: what changed
What changed
HACOBOIS
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
€101,612
2024 · €33,592+€68,020
Equity
€1.3m
2024 · €1.2m+€90,527
Cash
€748,452
2024 · €612,593+€135,858
Balance sheet total
€2.9m
2024 · €2.7m+€131,331
Largest movements
Assets
- Cash +€135,858
up €135,858 (+22.2%), from €612,593 to €748,452
mainly Depreciation (+€151,873) and Net result for the year (+€101,612)
- Tangible fixed assets -€106,917
down €106,917 (-16.0%), from €668,987 to €562,070
- Stocks and contracts +€104,574
up €104,574 (+8.2%), from €1.3m to €1.4m
Equity and liabilities
- Reserves +€83,685
up €83,685 (+13.1%), from €637,750 to €721,435
of which Distributable reserves: +€83,685
Income statement
- Gross operating margin +€131,094
up €131,094 (+21.1%), from €621,296 to €752,389
- Staff costs +€28,776
up €28,776 (+6.5%), from €445,692 to €474,468
- Taxes +€20,450
up €20,450 (+5,988%), from €342 to €20,792
- Depreciation +€9,591
up €9,591 (+6.7%), from €142,281 to €151,873
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€33,592
Gross operating margin
+€131,094
Staff costs
-€28,776
Depreciation
-€9,591
Other operating charges
-€186
Financial income
+€2,363
Financial charges
-€4,751
Taxes
-€20,450
Deferred taxes and other
-€1,683
Result 2025
€101,612
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€191,899
Investment
-€44,956
Financing
-€11,085
Cash 2024
€612,593
From operations (derived)
+€191,899
Net result for the year
+€101,612
Depreciation
+€151,873
Stocks and contracts
-€104,574
Receivables within one year
+€2,385
Deferred charges and accrued income
-€201
Provisions
-€1,683
Trade debts
+€22,207
Tax, wage and social debts
+€13,000
Other debts
+€7,280
Investment (derived)
-€44,956
Investment in fixed assets (net)
-€44,956
Financing
-€11,085
Contributions, distributions and other
-€11,085
Cash 2025
€748,452
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,735,220 | €2,866,551 | +€131,331 | +4.8% |
| Fixed assets | 21/28 | €669,497 | €562,580 | -€106,917 | -16.0% |
| Tangible fixed assets | 22/27 | €668,987 | €562,070 | -€106,917 | -16.0% |
| Land and buildings | 22 | €291,404 | €251,830 | -€39,573 | -13.6% |
| Plant, machinery and equipment | 23 | €267,863 | €219,968 | -€47,895 | -17.9% |
| Furniture and vehicles | 24 | €109,721 | €90,272 | -€19,449 | -17.7% |
| Financial fixed assets | 28 | €510 | €510 | = | 0.0% |
| Current assets | 29/58 | €2,065,723 | €2,303,971 | +€238,248 | +11.5% |
| Stocks and contracts in progress | 3 | €1,281,505 | €1,386,079 | +€104,574 | +8.2% |
| Stocks | 30/36 | €1,281,505 | €1,386,079 | +€104,574 | +8.2% |
| Amounts receivable within one year | 40/41 | €168,563 | €166,177 | -€2,385 | -1.4% |
| Trade receivables | 40 | €72,797 | €117,807 | +€45,010 | +61.8% |
| Other amounts receivable | 41 | €95,766 | €48,371 | -€47,395 | -49.5% |
| Cash at bank and in hand | 54/58 | €612,593 | €748,452 | +€135,858 | +22.2% |
| Deferred charges and accrued income | 490/1 | €3,062 | €3,263 | +€201 | +6.6% |
| Total equity and liabilities | 10/49 | €2,735,220 | €2,866,551 | +€131,331 | +4.8% |
| Equity | 10/15 | €1,234,175 | €1,324,702 | +€90,527 | +7.3% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Capital | 10 | €600,000 | €600,000 | = | 0.0% |
| Issued capital | 100 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €637,750 | €721,435 | +€83,685 | +13.1% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €589,000 | €672,685 | +€83,685 | +14.2% |
| Profit (loss) carried forward | 14 | -€10,110 | - | +€10,110 | |
| Investment grants | 15 | €6,535 | €3,267 | -€3,268 | -50.0% |
| Provisions and deferred taxes | 16 | €3,365 | €1,682 | -€1,683 | -50.0% |
| Deferred taxes | 168 | €3,365 | €1,682 | -€1,683 | -50.0% |
| Amounts payable | 17/49 | €1,497,680 | €1,540,166 | +€42,486 | +2.8% |
| Amounts payable after more than one year | 17 | €1,055,000 | €1,055,000 | = | 0.0% |
| Other amounts payable | 178/9 | €1,055,000 | €1,055,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €442,680 | €485,166 | +€42,486 | +9.6% |
| Trade debts | 44 | €21,776 | €43,983 | +€22,207 | +102% |
| Suppliers | 440/4 | €21,776 | €43,983 | +€22,207 | +102% |
| Taxes, remuneration and social security | 45 | €33,738 | €46,738 | +€13,000 | +38.5% |
| Taxes | 450/3 | €0 | €10,807 | +€10,807 | |
| Remuneration and social security | 454/9 | €33,738 | €35,930 | +€2,192 | +6.5% |
| Other amounts payable | 47/48 | €387,166 | €394,446 | +€7,280 | +1.9% |
| Remuneration, social security and pensions | 62 | €445,692 | €474,468 | +€28,776 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142,281 | €151,873 | +€9,591 | +6.7% |
| Other operating charges | 640/8 | €18,647 | €18,833 | +€186 | +1.0% |
| Gross operating margin | 9900 | €621,296 | €752,389 | +€131,094 | +21.1% |
| Operating profit (loss) | 9901 | €14,676 | €107,216 | +€92,540 | +631% |
| Financial income | 75/76B | €24,921 | €27,284 | +€2,363 | +9.5% |
| Recurring financial income | 75 | €21,789 | €27,284 | +€5,494 | +25.2% |
| Non-recurring financial income | 76B | €3,131 | - | -€3,131 | |
| Financial charges | 65/66B | €7,345 | €12,096 | +€4,751 | +64.7% |
| Recurring financial charges | 65 | €7,345 | €12,096 | +€4,751 | +64.7% |
| Profit (loss) for the period before taxes | 9903 | €32,251 | €122,404 | +€90,152 | +280% |
| Transfer from deferred taxes | 780 | €1,683 | - | -€1,683 | |
| Income taxes | 67/77 | €342 | €20,792 | +€20,450 | +5,988% |
| Profit (loss) for the period | 9904 | €33,592 | €101,612 | +€68,020 | +202% |
| Transfer from tax-exempt reserves | 789 | - | €1,683 | +€1,683 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,592 | €103,294 | +€69,702 | +207% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.