HaiT: 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.
HaiT
Largest movements
- Cash +€55,619
up €55,619 (+27.8%), from €200,186 to €255,804
mainly Net result for the year (+€62,688) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-99.0%), from €50,500 to €500
- Receivables within one year +€38,446
up €38,446 (+98.4%), from €39,066 to €77,512
of which Trade receivables: +€41,995
- Tangible fixed assets -€10,908
down €10,908 (-74.0%), from €14,732 to €3,824
of which Furniture and vehicles: -€10,516
- Reserves +€27,224
up €27,224 (+9.3%), from €293,602 to €320,826
- Tax, wage and social debts +€5,020
up €5,020 (+41.6%), from €12,070 to €17,090
- Gross operating margin +€7,367
up €7,367 (+7.8%), from €94,212 to €101,580
- Taxes +€2,840
up €2,840 (+10.3%), from €27,504 to €30,344
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 | €306,385 | €338,801 | +€32,416 | +10.6% |
| Fixed assets | 21/28 | €14,732 | €3,824 | -€10,908 | -74.0% |
| Tangible fixed assets | 22/27 | €14,732 | €3,824 | -€10,908 | -74.0% |
| Plant, machinery and equipment | 23 | €1,692 | €1,300 | -€392 | -23.2% |
| Furniture and vehicles | 24 | €13,040 | €2,524 | -€10,516 | -80.6% |
| Current assets | 29/58 | €291,653 | €334,977 | +€43,324 | +14.9% |
| Amounts receivable within one year | 40/41 | €39,066 | €77,512 | +€38,446 | +98.4% |
| Trade receivables | 40 | €35,079 | €77,074 | +€41,995 | +119.7% |
| Other amounts receivable | 41 | €3,987 | €438 | -€3,549 | -89.0% |
| Current investments | 50/53 | €50,500 | €500 | -€50,000 | -99.0% |
| Cash at bank and in hand | 54/58 | €200,186 | €255,804 | +€55,619 | +27.8% |
| Deferred charges and accrued income | 490/1 | €1,901 | €1,161 | -€741 | -39.0% |
| Total equity and liabilities | 10/49 | €306,385 | €338,801 | +€32,416 | +10.6% |
| Equity | 10/15 | €293,602 | €320,826 | +€27,224 | +9.3% |
| Reserves | 13 | €293,602 | €320,826 | +€27,224 | +9.3% |
| Distributable reserves | 133 | €293,602 | €320,826 | +€27,224 | +9.3% |
| Amounts payable | 17/49 | €12,784 | €17,975 | +€5,192 | +40.6% |
| Amounts payable within one year | 42/48 | €12,784 | €17,975 | +€5,192 | +40.6% |
| Trade debts | 44 | €714 | €468 | -€246 | -34.5% |
| Suppliers | 440/4 | €714 | €468 | -€246 | -34.5% |
| Taxes, remuneration and social security | 45 | €12,070 | €17,090 | +€5,020 | +41.6% |
| Taxes | 450/3 | €12,070 | €17,090 | +€5,020 | +41.6% |
| Other amounts payable | 47/48 | - | €418 | +€418 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,839 | €10,908 | -€931 | -7.9% |
| Other operating charges | 640/8 | €58 | €160 | +€102 | +175.6% |
| Gross operating margin | 9900 | €94,212 | €101,580 | +€7,367 | +7.8% |
| Operating profit (loss) | 9901 | €82,315 | €90,512 | +€8,196 | +10.0% |
| Financial income | 75/76B | €2,761 | €2,607 | -€154 | -5.6% |
| Recurring financial income | 75 | €2,761 | €2,607 | -€154 | -5.6% |
| Financial charges | 65/66B | €140 | €86 | -€54 | -38.7% |
| Recurring financial charges | 65 | €140 | €86 | -€54 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €84,936 | €93,032 | +€8,097 | +9.5% |
| Income taxes | 67/77 | €27,504 | €30,344 | +€2,840 | +10.3% |
| Profit (loss) for the period | 9904 | €57,432 | €62,688 | +€5,256 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,432 | €62,688 | +€5,256 | +9.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.