HAIRLP: 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.
HAIRLP
Largest movements
- Receivables within one year +€61,585
up €61,585 (+417%), from €14,758 to €76,343
of which Other amounts receivable: +€33,306
- Tangible fixed assets -€22,073
down €22,073 (-34.7%), from €63,556 to €41,483
of which Other tangible fixed assets: -€14,939
- Cash +€7,695
up €7,695 (+14.4%), from €53,550 to €61,244
mainly Trade debts (+€28,318) and Depreciation (+€22,073)
- Trade debts +€28,318
up €28,318 (+199%), from €14,210 to €42,528
- Tax, wage and social debts +€12,046
up €12,046 (+47.6%), from €25,286 to €37,332
of which Remuneration and social security: +€11,133
- Profit (loss) carried forward +€7,148
up €7,148 (+18.4%), from €38,896 to €46,044
- Gross operating margin -€65,474
down €65,474 (-33.1%), from €197,866 to €132,392
- Staff costs -€52,379
down €52,379 (-33.7%), from €155,300 to €102,921
- Taxes -€5,718
down €5,718, from €4,118 to -€1,600
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 | €137,669 | €183,964 | +€46,295 | +33.6% |
| Fixed assets | 21/28 | €63,556 | €41,483 | -€22,073 | -34.7% |
| Tangible fixed assets | 22/27 | €63,556 | €41,483 | -€22,073 | -34.7% |
| Land and buildings | 22 | €16,601 | €10,227 | -€6,374 | -38.4% |
| Furniture and vehicles | 24 | €760 | €0 | -€760 | -100.0% |
| Other tangible fixed assets | 26 | €46,195 | €31,256 | -€14,939 | -32.3% |
| Current assets | 29/58 | €74,113 | €142,481 | +€68,368 | +92.2% |
| Stocks and contracts in progress | 3 | €4,499 | €4,828 | +€329 | +7.3% |
| Stocks | 30/36 | €4,499 | €4,828 | +€329 | +7.3% |
| Amounts receivable within one year | 40/41 | €14,758 | €76,343 | +€61,585 | +417% |
| Trade receivables | 40 | €14,758 | €43,036 | +€28,279 | +192% |
| Other amounts receivable | 41 | - | €33,306 | +€33,306 | |
| Cash at bank and in hand | 54/58 | €53,550 | €61,244 | +€7,695 | +14.4% |
| Deferred charges and accrued income | 490/1 | €1,307 | €66 | -€1,240 | -94.9% |
| Total equity and liabilities | 10/49 | €137,669 | €183,964 | +€46,295 | +33.6% |
| Equity | 10/15 | €96,956 | €104,104 | +€7,148 | +7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,896 | €46,044 | +€7,148 | +18.4% |
| Amounts payable | 17/49 | €40,713 | €79,860 | +€39,147 | +96.2% |
| Amounts payable within one year | 42/48 | €40,713 | €79,860 | +€39,147 | +96.2% |
| Trade debts | 44 | €14,210 | €42,528 | +€28,318 | +199% |
| Suppliers | 440/4 | €14,210 | €42,528 | +€28,318 | +199% |
| Taxes, remuneration and social security | 45 | €25,286 | €37,332 | +€12,046 | +47.6% |
| Taxes | 450/3 | €11,695 | €12,608 | +€913 | +7.8% |
| Remuneration and social security | 454/9 | €13,591 | €24,724 | +€11,133 | +81.9% |
| Other amounts payable | 47/48 | €1,217 | - | -€1,217 | |
| Remuneration, social security and pensions | 62 | €155,300 | €102,921 | -€52,379 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,625 | €22,073 | -€1,552 | -6.6% |
| Other operating charges | 640/8 | €470 | €744 | +€275 | +58.5% |
| Gross operating margin | 9900 | €197,866 | €132,392 | -€65,474 | -33.1% |
| Operating profit (loss) | 9901 | €18,471 | €6,654 | -€11,817 | -64.0% |
| Financial charges | 65/66B | €960 | €1,106 | +€146 | +15.2% |
| Recurring financial charges | 65 | €960 | €1,106 | +€146 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €17,511 | €5,548 | -€11,964 | -68.3% |
| Income taxes | 67/77 | €4,118 | -€1,600 | -€5,718 | |
| Profit (loss) for the period | 9904 | €13,394 | €7,148 | -€6,245 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,394 | €7,148 | -€6,245 | -46.6% |
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 27 October 2026 via checked.be.