HAECK - CLINCKAERT: 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.
HAECK - CLINCKAERT
Largest movements
- Tangible fixed assets -€457,115
down €457,115 (-99.8%), from €458,029 to €914
of which Land and buildings: -€452,463
- Cash -€91,073
down €91,073 (-93.8%), from €97,130 to €6,057
mainly Contributions, distributions and other (-€452,463) and Other debts (-€251,874)
- Receivables within one year +€86,807
up €86,807 (+904%), from €9,606 to €96,413
- Other debts -€251,874
no longer reported in 2025 (was €251,874)
- Equity -€214,637
down €214,637 (-69.6%), from €308,326 to €93,689
- Accrued charges and deferred income +€5,958
up €5,958 (+759%), from €785 to €6,743
- Gross operating margin +€357,800
up €357,800, from -€34,663 to €323,137
- Taxes +€78,910
up €78,910 (+12,709%), from €621 to €79,531
- Depreciation -€7,520
down €7,520 (-85.3%), from €8,820 to €1,300
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 | €565,171 | €104,593 | -€460,578 | -81.5% |
| Fixed assets | 21/28 | €458,129 | €1,014 | -€457,115 | -99.8% |
| Tangible fixed assets | 22/27 | €458,029 | €914 | -€457,115 | -99.8% |
| Land and buildings | 22 | €452,463 | - | -€452,463 | |
| Furniture and vehicles | 24 | €5,566 | €914 | -€4,653 | -83.6% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €107,042 | €103,580 | -€3,462 | -3.2% |
| Amounts receivable within one year | 40/41 | €9,606 | €96,413 | +€86,807 | +904% |
| Other amounts receivable | 41 | €9,606 | €96,413 | +€86,807 | +904% |
| Cash at bank and in hand | 54/58 | €97,130 | €6,057 | -€91,073 | -93.8% |
| Deferred charges and accrued income | 490/1 | €306 | €1,109 | +€803 | +262% |
| Total equity and liabilities | 10/49 | €565,171 | €104,593 | -€460,578 | -81.5% |
| Equity | 10/15 | €308,326 | €93,689 | -€214,637 | -69.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €290,874 | €527,552 | +€236,678 | +81.4% |
| Tax-exempt reserves | 132 | €4,317 | €4,317 | = | 0.0% |
| Distributable reserves | 133 | €286,557 | €523,235 | +€236,678 | +82.6% |
| Profit (loss) carried forward | 14 | -€1,148 | - | +€1,148 | |
| Advance to shareholders on the distribution of net assets | 19 | - | €452,463 | +€452,463 | |
| Amounts payable | 17/49 | €256,845 | €10,905 | -€245,941 | -95.8% |
| Amounts payable after more than one year | 17 | €1,858 | €1,858 | = | 0.0% |
| Other amounts payable | 178/9 | €1,858 | €1,858 | = | 0.0% |
| Amounts payable within one year | 42/48 | €254,203 | €2,303 | -€251,899 | -99.1% |
| Trade debts | 44 | €1,708 | €1,683 | -€26 | -1.5% |
| Suppliers | 440/4 | €1,708 | €1,683 | -€26 | -1.5% |
| Taxes, remuneration and social security | 45 | €621 | €621 | +€0 | 0.0% |
| Taxes | 450/3 | €621 | €621 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €251,874 | - | -€251,874 | |
| Accrued charges and deferred income | 492/3 | €785 | €6,743 | +€5,958 | +759% |
| Non-recurring operating income | 76A | - | €357,084 | +€357,084 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,820 | €1,300 | -€7,520 | -85.3% |
| Other operating charges | 640/8 | €4,019 | €3,832 | -€187 | -4.6% |
| Gross operating margin | 9900 | -€34,663 | €323,137 | +€357,800 | |
| Operating profit (loss) | 9901 | -€47,502 | €318,005 | +€365,507 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €643 | €648 | +€5 | +0.7% |
| Recurring financial charges | 65 | €643 | €648 | +€5 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€48,142 | €317,357 | +€365,499 | |
| Income taxes | 67/77 | €621 | €79,531 | +€78,910 | +12,709% |
| Profit (loss) for the period | 9904 | -€48,763 | €237,826 | +€286,589 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,763 | €237,826 | +€286,589 |
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 29 October 2026 via checked.be.