HAIRDI: what changed
HAIRDI
Largest movements
- Receivables within one year +€35,618
up €35,618 (+172%), from €20,746 to €56,364
- Deferred charges and accrued income +€4,241
up €4,241 (+71.7%), from €5,912 to €10,153
- Cash -€959
down €959 (-19.9%), from €4,811 to €3,852
mainly Receivables within one year (-€35,618) and Deferred charges and accrued income (-€4,241)
- Tax, wage and social debts +€36,037
up €36,037 (+165%), from €21,831 to €57,868
- Profit (loss) carried forward +€2,163
up €2,163 (+20.3%), from €10,655 to €12,818
- Gross operating margin -€3,897
down €3,897 (-38.3%), from €10,173 to €6,276
- Purchases and services -€3,663
down €3,663 (-9.7%), from €37,849 to €34,186
- Financial charges +€2,808
up €2,808 (+464%), from €605 to €3,413
of which Non-recurring financial charges: +€2,513
- Other operating charges -€1,530
no longer reported in 2024 (was €1,530)
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,669 | €73,869 | +€38,200 | +107% |
| Fixed assets | 21/28 | €4,200 | €3,500 | -€700 | -16.7% |
| Intangible fixed assets | 21 | €4,200 | €3,500 | -€700 | -16.7% |
| Current assets | 29/58 | €31,469 | €70,369 | +€38,900 | +124% |
| Amounts receivable within one year | 40/41 | €20,746 | €56,364 | +€35,618 | +172% |
| Other amounts receivable | 41 | €20,746 | €56,364 | +€35,618 | +172% |
| Cash at bank and in hand | 54/58 | €4,811 | €3,852 | -€959 | -19.9% |
| Deferred charges and accrued income | 490/1 | €5,912 | €10,153 | +€4,241 | +71.7% |
| Total equity and liabilities | 10/49 | €35,669 | €73,869 | +€38,200 | +107% |
| Equity | 10/15 | €13,838 | €16,001 | +€2,163 | +15.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,183 | €1,183 | = | 0.0% |
| Distributable reserves | 133 | €1,183 | €1,183 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,655 | €12,818 | +€2,163 | +20.3% |
| Amounts payable | 17/49 | €21,831 | €57,868 | +€36,037 | +165% |
| Amounts payable within one year | 42/48 | €21,831 | €57,868 | +€36,037 | +165% |
| Taxes, remuneration and social security | 45 | €21,831 | €57,868 | +€36,037 | +165% |
| Taxes | 450/3 | €21,831 | €57,868 | +€36,037 | +165% |
| Non-recurring operating income | 76A | €47,322 | €40,462 | -€6,860 | -14.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €37,849 | €34,186 | -€3,663 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | €700 | = | 0.0% |
| Other operating charges | 640/8 | €1,530 | - | -€1,530 | |
| Gross operating margin | 9900 | €10,173 | €6,276 | -€3,897 | -38.3% |
| Operating profit (loss) | 9901 | €7,943 | €5,576 | -€2,367 | -29.8% |
| Financial charges | 65/66B | €605 | €3,413 | +€2,808 | +464% |
| Recurring financial charges | 65 | €605 | €900 | +€295 | +48.7% |
| Non-recurring financial charges | 66B | - | €2,513 | +€2,513 | |
| Profit (loss) for the period before taxes | 9903 | €7,338 | €2,163 | -€5,175 | -70.5% |
| Profit (loss) for the period | 9904 | €7,338 | €2,163 | -€5,175 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,338 | €2,163 | -€5,175 | -70.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.