HAIK: 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.
HAIK
Largest movements
- Receivables within one year -€9,295
down €9,295 (-68.1%), from €13,658 to €4,363
of which Other amounts receivable: -€9,295
- Stocks and contracts -€1,250
down €1,250 (-6.8%), from €18,500 to €17,250
- Short-term financial debts -€9,926
no longer reported in 2023 (was €9,926)
- Other debts +€1,429
up €1,429 (+4.8%), from €29,729 to €31,158
- Trade debts -€1,151
down €1,151 (-11.1%), from €10,338 to €9,187
- Tax, wage and social debts -€880
no longer reported in 2023 (was €880)
- Gross operating margin -€671
down €671 (-69.5%), from €964 to €294
- Other operating charges -€102
no longer reported in 2023 (was €102)
- Financial charges -€61
down €61 (-22.6%), from €270 to €209
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,158 | €21,716 | -€10,442 | -32.5% |
| Current assets | 29/58 | €32,158 | €21,716 | -€10,442 | -32.5% |
| Stocks and contracts in progress | 3 | €18,500 | €17,250 | -€1,250 | -6.8% |
| Stocks | 30/36 | €18,500 | €17,250 | -€1,250 | -6.8% |
| Amounts receivable within one year | 40/41 | €13,658 | €4,363 | -€9,295 | -68.1% |
| Trade receivables | 40 | €2,694 | €2,694 | = | 0.0% |
| Other amounts receivable | 41 | €10,964 | €1,669 | -€9,295 | -84.8% |
| Cash at bank and in hand | 54/58 | - | €102 | +€102 | |
| Total equity and liabilities | 10/49 | €32,158 | €21,716 | -€10,442 | -32.5% |
| Equity | 10/15 | -€18,714 | -€18,629 | +€85 | +0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,306 | -€37,221 | +€85 | +0.2% |
| Amounts payable | 17/49 | €50,872 | €40,345 | -€10,527 | -20.7% |
| Amounts payable within one year | 42/48 | €50,872 | €40,345 | -€10,527 | -20.7% |
| Financial debts | 43 | €9,926 | - | -€9,926 | |
| Credit institutions | 430/8 | €9,926 | - | -€9,926 | |
| Trade debts | 44 | €10,338 | €9,187 | -€1,151 | -11.1% |
| Suppliers | 440/4 | €10,338 | €9,187 | -€1,151 | -11.1% |
| Taxes, remuneration and social security | 45 | €880 | - | -€880 | |
| Taxes | 450/3 | €880 | - | -€880 | |
| Other amounts payable | 47/48 | €29,729 | €31,158 | +€1,429 | +4.8% |
| Other operating charges | 640/8 | €102 | - | -€102 | |
| Gross operating margin | 9900 | €964 | €294 | -€671 | -69.5% |
| Operating profit (loss) | 9901 | €862 | €294 | -€569 | -65.9% |
| Financial charges | 65/66B | €270 | €209 | -€61 | -22.6% |
| Recurring financial charges | 65 | €270 | €209 | -€61 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €592 | €85 | -€508 | -85.7% |
| Profit (loss) for the period | 9904 | €592 | €85 | -€508 | -85.7% |
| Profit (loss) for the period to be appropriated | 9905 | €592 | €85 | -€508 | -85.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.