HAECKONSTRUCT: what changed
Two fiscal 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.
HAECKONSTRUCT
Largest movements
- Tangible fixed assets -€43,115
down €43,115 (-7.9%), from €543,806 to €500,691
of which Land and buildings: -€24,203
- Debts after one year -€50,969
down €50,969 (-14.4%), from €353,047 to €302,078
- Reserves +€21,384
up €21,384 (+5.8%), from €369,650 to €391,034
- Trade debts -€18,001
down €18,001 (-66.8%), from €26,965 to €8,964
- Current portion of long-term debt +€10,936
up €10,936 (+21.5%), from €50,812 to €61,748
- Gross operating margin -€5,094
down €5,094 (-6.5%), from €78,169 to €73,074
- Financial charges -€4,672
down €4,672 (-53.3%), from €8,765 to €4,093
- Financial income +€2,346
up €2,346 (+39.9%), from €5,887 to €8,233
- Other operating charges +€2,213
up €2,213 (+112.8%), from €1,963 to €4,176
- Depreciation -€1,998
down €1,998 (-4.5%), from €43,952 to €41,954
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.
Cash bridge derived
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 | €817,604 | €780,382 | -€37,222 | -4.6% |
| Fixed assets | 21/28 | €543,806 | €500,691 | -€43,115 | -7.9% |
| Tangible fixed assets | 22/27 | €543,806 | €500,691 | -€43,115 | -7.9% |
| Land and buildings | 22 | €496,851 | €472,649 | -€24,203 | -4.9% |
| Plant, machinery and equipment | 23 | €1,296 | €0 | -€1,296 | -100.0% |
| Furniture and vehicles | 24 | €45,659 | €28,043 | -€17,616 | -38.6% |
| Current assets | 29/58 | €273,798 | €279,691 | +€5,893 | +2.2% |
| Amounts receivable within one year | 40/41 | €11,794 | €16,379 | +€4,585 | +38.9% |
| Trade receivables | 40 | €11,736 | €13,478 | +€1,742 | +14.8% |
| Other amounts receivable | 41 | €58 | €2,901 | +€2,843 | +4932.5% |
| Current investments | 50/53 | €138,037 | €143,529 | +€5,492 | +4.0% |
| Cash at bank and in hand | 54/58 | €122,447 | €118,032 | -€4,415 | -3.6% |
| Deferred charges and accrued income | 490/1 | €1,519 | €1,751 | +€231 | +15.2% |
| Total equity and liabilities | 10/49 | €817,604 | €780,382 | -€37,222 | -4.6% |
| Equity | 10/15 | €376,450 | €397,834 | +€21,384 | +5.7% |
| Contributions | 10/11 | €6,800 | €6,800 | = | 0.0% |
| Reserves | 13 | €369,650 | €391,034 | +€21,384 | +5.8% |
| Distributable reserves | 133 | €369,650 | €391,034 | +€21,384 | +5.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €441,154 | €382,549 | -€58,606 | -13.3% |
| Amounts payable after more than one year | 17 | €353,047 | €302,078 | -€50,969 | -14.4% |
| Financial debts | 170/4 | €353,047 | €302,078 | -€50,969 | -14.4% |
| Amounts payable within one year | 42/48 | €86,236 | €78,532 | -€7,704 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €50,812 | €61,748 | +€10,936 | +21.5% |
| Financial debts | 43 | €4,209 | €4,439 | +€230 | +5.5% |
| Credit institutions | 430/8 | €4,209 | €4,439 | +€230 | +5.5% |
| Trade debts | 44 | €26,965 | €8,964 | -€18,001 | -66.8% |
| Suppliers | 440/4 | €26,965 | €8,964 | -€18,001 | -66.8% |
| Taxes, remuneration and social security | 45 | €1,509 | €640 | -€869 | -57.6% |
| Taxes | 450/3 | €1,509 | €640 | -€869 | -57.6% |
| Other amounts payable | 47/48 | €2,740 | €2,740 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,871 | €1,939 | +€67 | +3.6% |
| Non-recurring operating income | 76A | - | €8,155 | +€8,155 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,952 | €41,954 | -€1,998 | -4.5% |
| Other operating charges | 640/8 | €1,963 | €4,176 | +€2,213 | +112.8% |
| Gross operating margin | 9900 | €78,169 | €73,074 | -€5,094 | -6.5% |
| Operating profit (loss) | 9901 | €32,253 | €26,943 | -€5,310 | -16.5% |
| Financial income | 75/76B | €5,887 | €8,233 | +€2,346 | +39.9% |
| Recurring financial income | 75 | €5,887 | €8,233 | +€2,346 | +39.9% |
| Financial charges | 65/66B | €8,765 | €4,093 | -€4,672 | -53.3% |
| Recurring financial charges | 65 | €8,765 | €4,093 | -€4,672 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €29,376 | €31,084 | +€1,708 | +5.8% |
| Income taxes | 67/77 | €8,326 | €7,982 | -€344 | -4.1% |
| Profit (loss) for the period | 9904 | €21,049 | €23,102 | +€2,052 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,049 | €23,102 | +€2,052 | +9.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.