HajarEla: 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.
HajarEla
Largest movements
- Cash +€47,855
up €47,855 (+151%), from €31,640 to €79,495
mainly Net result for the year (+€34,504) and Depreciation (+€10,309)
- Tangible fixed assets -€6,757
down €6,757 (-26.7%), from €25,309 to €18,553
of which Plant, machinery and equipment: -€3,939
- Receivables within one year -€6,424
down €6,424 (-57.5%), from €11,177 to €4,753
- Deferred charges and accrued income +€2,317
up €2,317 (+100%), from €2,309 to €4,625
- Profit (loss) carried forward +€34,504
up €34,504 (+558%), from €6,184 to €40,689
- Tax, wage and social debts +€5,673
up €5,673 (+29.0%), from €19,582 to €25,255
of which Taxes: +€9,881
- Other debts -€5,568
down €5,568 (-52.2%), from €10,672 to €5,104
- Accrued charges and deferred income +€2,318
up €2,318 (+927%), from €250 to €2,568
- Staff costs +€7,154
new in 2025: €7,154
- Depreciation +€5,878
up €5,878 (+133%), from €4,430 to €10,309
- Gross operating margin -€2,553
down €2,553 (-3.6%), from €70,671 to €68,117
- Taxes +€1,524
up €1,524 (+11.4%), from €13,357 to €14,881
- Other operating charges +€738
up €738 (+163%), from €454 to €1,193
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 | €70,460 | €107,451 | +€36,991 | +52.5% |
| Fixed assets | 21/28 | €25,334 | €18,578 | -€6,757 | -26.7% |
| Tangible fixed assets | 22/27 | €25,309 | €18,553 | -€6,757 | -26.7% |
| Plant, machinery and equipment | 23 | €8,286 | €4,347 | -€3,939 | -47.5% |
| Furniture and vehicles | 24 | €17,024 | €14,206 | -€2,818 | -16.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €45,126 | €88,874 | +€43,748 | +96.9% |
| Amounts receivable within one year | 40/41 | €11,177 | €4,753 | -€6,424 | -57.5% |
| Trade receivables | 40 | €11,177 | €4,753 | -€6,424 | -57.5% |
| Cash at bank and in hand | 54/58 | €31,640 | €79,495 | +€47,855 | +151% |
| Deferred charges and accrued income | 490/1 | €2,309 | €4,625 | +€2,317 | +100% |
| Total equity and liabilities | 10/49 | €70,460 | €107,451 | +€36,991 | +52.5% |
| Equity | 10/15 | €39,899 | €74,403 | +€34,504 | +86.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,215 | €31,215 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,375 | €8,375 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,375 | €8,375 | = | 0.0% |
| Distributable reserves | 133 | €22,840 | €22,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,184 | €40,689 | +€34,504 | +558% |
| Amounts payable | 17/49 | €30,562 | €33,048 | +€2,487 | +8.1% |
| Amounts payable within one year | 42/48 | €30,312 | €30,481 | +€169 | +0.6% |
| Trade debts | 44 | €57 | €122 | +€65 | +113% |
| Suppliers | 440/4 | €57 | €122 | +€65 | +113% |
| Taxes, remuneration and social security | 45 | €19,582 | €25,255 | +€5,673 | +29.0% |
| Taxes | 450/3 | €13,357 | €23,239 | +€9,881 | +74.0% |
| Remuneration and social security | 454/9 | €6,225 | €2,016 | -€4,209 | -67.6% |
| Other amounts payable | 47/48 | €10,672 | €5,104 | -€5,568 | -52.2% |
| Accrued charges and deferred income | 492/3 | €250 | €2,568 | +€2,318 | +927% |
| Non-recurring operating income | 76A | €2,000 | €0 | -€2,000 | -100% |
| Remuneration, social security and pensions | 62 | - | €7,154 | +€7,154 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,430 | €10,309 | +€5,878 | +133% |
| Other operating charges | 640/8 | €454 | €1,193 | +€738 | +163% |
| Gross operating margin | 9900 | €70,671 | €68,117 | -€2,553 | -3.6% |
| Operating profit (loss) | 9901 | €65,786 | €49,462 | -€16,324 | -24.8% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100% |
| Financial charges | 65/66B | €430 | €76 | -€354 | -82.2% |
| Recurring financial charges | 65 | €430 | €76 | -€354 | -82.2% |
| Profit (loss) for the period before taxes | 9903 | €65,363 | €49,385 | -€15,977 | -24.4% |
| Income taxes | 67/77 | €13,357 | €14,881 | +€1,524 | +11.4% |
| Profit (loss) for the period | 9904 | €52,005 | €34,504 | -€17,501 | -33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,005 | €34,504 | -€17,501 | -33.7% |
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 31 October 2026 via checked.be.