Haegeland: 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.
Haegeland
Largest movements
- Receivables within one year -€12,500
no longer reported in 2025 (was €12,500)
- Tangible fixed assets -€8,336
down €8,336 (-2.8%), from €301,396 to €293,059
- Other debts -€25,000
down €25,000 (-31.5%), from €79,326 to €54,326
- Profit (loss) carried forward +€3,672
up €3,672 (+114%), from €3,219 to €6,891
- Gross operating margin +€1,634
up €1,634 (+12.0%), from €13,574 to €15,208
- Taxes +€1,224
new in 2025: €1,224
- Financial charges -€240
down €240 (-76.5%), from €313 to €74
- Other operating charges +€197
up €197 (+11.5%), from €1,706 to €1,902
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 | €316,268 | €296,336 | -€19,932 | -6.3% |
| Fixed assets | 21/28 | €301,396 | €293,059 | -€8,336 | -2.8% |
| Tangible fixed assets | 22/27 | €301,396 | €293,059 | -€8,336 | -2.8% |
| Land and buildings | 22 | €301,396 | €293,059 | -€8,336 | -2.8% |
| Current assets | 29/58 | €14,872 | €3,276 | -€11,596 | -78.0% |
| Amounts receivable within one year | 40/41 | €12,500 | - | -€12,500 | |
| Trade receivables | 40 | €12,500 | - | -€12,500 | |
| Cash at bank and in hand | 54/58 | €1,837 | €2,767 | +€930 | +50.6% |
| Deferred charges and accrued income | 490/1 | €535 | €509 | -€26 | -4.8% |
| Total equity and liabilities | 10/49 | €316,268 | €296,336 | -€19,932 | -6.3% |
| Equity | 10/15 | €236,591 | €240,263 | +€3,672 | +1.6% |
| Contributions | 10/11 | €49,052 | €49,052 | = | 0.0% |
| Reserves | 13 | €184,319 | €184,319 | = | 0.0% |
| Distributable reserves | 133 | €184,319 | €184,319 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,219 | €6,891 | +€3,672 | +114% |
| Amounts payable | 17/49 | €79,677 | €56,073 | -€23,604 | -29.6% |
| Amounts payable within one year | 42/48 | €79,375 | €55,770 | -€23,604 | -29.7% |
| Trade debts | 44 | - | €144 | +€144 | |
| Suppliers | 440/4 | - | €144 | +€144 | |
| Taxes, remuneration and social security | 45 | €48 | €1,300 | +€1,252 | +2,598% |
| Taxes | 450/3 | €48 | €1,300 | +€1,252 | +2,598% |
| Other amounts payable | 47/48 | €79,326 | €54,326 | -€25,000 | -31.5% |
| Accrued charges and deferred income | 492/3 | €303 | €303 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,336 | €8,336 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,706 | €1,902 | +€197 | +11.5% |
| Gross operating margin | 9900 | €13,574 | €15,208 | +€1,634 | +12.0% |
| Operating profit (loss) | 9901 | €3,532 | €4,969 | +€1,437 | +40.7% |
| Financial charges | 65/66B | €313 | €74 | -€240 | -76.5% |
| Recurring financial charges | 65 | €313 | €74 | -€240 | -76.5% |
| Profit (loss) for the period before taxes | 9903 | €3,219 | €4,896 | +€1,676 | +52.1% |
| Income taxes | 67/77 | - | €1,224 | +€1,224 | |
| Profit (loss) for the period | 9904 | €3,219 | €3,672 | +€453 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,219 | €3,672 | +€453 | +14.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.