HAJO SERVICES: 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.
HAJO SERVICES
Largest movements
- Cash +€57,453
up €57,453 (+75.5%), from €76,118 to €133,571
mainly Depreciation (+€30,112) and Net result for the year (+€26,871)
- Tangible fixed assets -€26,699
down €26,699 (-7.7%), from €346,305 to €319,606
of which Land and buildings: -€30,000
- Reserves +€27,854
up €27,854 (+4.4%), from €627,000 to €654,854
- Financial income -€7,849
down €7,849 (-96.7%), from €8,116 to €267
- Gross operating margin +€3,517
up €3,517 (+5.2%), from €67,976 to €71,493
- Taxes -€1,648
down €1,648 (-15.5%), from €10,604 to €8,957
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 | €628,999 | €655,545 | +€26,546 | +4.2% |
| Fixed assets | 21/28 | €346,305 | €319,606 | -€26,699 | -7.7% |
| Tangible fixed assets | 22/27 | €346,305 | €319,606 | -€26,699 | -7.7% |
| Land and buildings | 22 | €346,305 | €316,305 | -€30,000 | -8.7% |
| Plant, machinery and equipment | 23 | - | €3,301 | +€3,301 | |
| Current assets | 29/58 | €282,694 | €335,939 | +€53,245 | +18.8% |
| Amounts receivable within one year | 40/41 | €4,973 | €737 | -€4,236 | -85.2% |
| Trade receivables | 40 | €275 | €0 | -€275 | -100% |
| Other amounts receivable | 41 | €4,698 | €737 | -€3,961 | -84.3% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €76,118 | €133,571 | +€57,453 | +75.5% |
| Deferred charges and accrued income | 490/1 | €1,603 | €1,631 | +€28 | +1.7% |
| Total equity and liabilities | 10/49 | €628,999 | €655,545 | +€26,546 | +4.2% |
| Equity | 10/15 | €628,484 | €655,354 | +€26,871 | +4.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €627,000 | €654,854 | +€27,854 | +4.4% |
| Distributable reserves | 133 | €627,000 | €654,854 | +€27,854 | +4.4% |
| Profit (loss) carried forward | 14 | €984 | €0 | -€984 | -100% |
| Amounts payable | 17/49 | €516 | €191 | -€325 | -63.0% |
| Amounts payable within one year | 42/48 | €516 | €191 | -€325 | -63.0% |
| Trade debts | 44 | €420 | €191 | -€230 | -54.6% |
| Suppliers | 440/4 | €420 | €191 | -€230 | -54.6% |
| Taxes, remuneration and social security | 45 | €95 | €0 | -€95 | -100% |
| Taxes | 450/3 | €95 | €0 | -€95 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,000 | €30,112 | +€112 | +0.4% |
| Other operating charges | 640/8 | €5,572 | €5,746 | +€174 | +3.1% |
| Gross operating margin | 9900 | €67,976 | €71,493 | +€3,517 | +5.2% |
| Operating profit (loss) | 9901 | €32,405 | €35,635 | +€3,231 | +10.0% |
| Financial income | 75/76B | €8,116 | €267 | -€7,849 | -96.7% |
| Recurring financial income | 75 | €8,116 | €267 | -€7,849 | -96.7% |
| Financial charges | 65/66B | €0 | €75 | +€75 | +16,633% |
| Recurring financial charges | 65 | €0 | €75 | +€75 | +16,633% |
| Profit (loss) for the period before taxes | 9903 | €40,521 | €35,828 | -€4,693 | -11.6% |
| Income taxes | 67/77 | €10,604 | €8,957 | -€1,648 | -15.5% |
| Profit (loss) for the period | 9904 | €29,916 | €26,871 | -€3,045 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,916 | €26,871 | -€3,045 | -10.2% |
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.