HAK AUTO: 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.
HAK AUTO
Largest movements
- Tangible fixed assets +€1.3m
up €1.3m (+381360.5%), from €345 to €1.3m
of which Land and buildings: +€1.3m
- Financial fixed assets +€150,000
up €150,000 (+7500.0%), from €2,000 to €152,000
- Cash +€50,761
up €50,761 (+42.4%), from €119,646 to €170,407
mainly Debts after one year (+€1.3m) and Net result for the year (+€76,966)
- Receivables within one year -€38,048
down €38,048 (-25.1%), from €151,728 to €113,680
of which Trade receivables: -€34,519
- Debts after one year +€1.3m
up €1.3m (+252.4%), from €517,567 to €1.8m
of which Financial debts: +€1.0m
- Profit (loss) carried forward +€76,966
up €76,966 (+69.0%), from €111,545 to €188,510
- Current portion of long-term debt +€35,303
up €35,303 (+228.6%), from €15,443 to €50,745
- Tax, wage and social debts +€35,054
up €35,054 (+245.4%), from €14,285 to €49,339
of which Remuneration and social security: +€21,667
- Trade debts +€33,492
up €33,492 (+63.4%), from €52,849 to €86,341
- Turnover +€4.4m
new in 2025: €4.4m
- Purchases and services +€4.1m
new in 2025: €4.1m
- Gross operating margin +€189,679
up €189,679 (+165.8%), from €114,368 to €304,047
- Financial charges +€78,125
up €78,125 (+912.1%), from €8,565 to €86,690
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 | €715,991 | €2,213,043 | +€1.5m | +209.1% |
| Fixed assets | 21/28 | €2,345 | €1,467,962 | +€1.5m | +62500.2% |
| Tangible fixed assets | 22/27 | €345 | €1,315,962 | +€1.3m | +381360.5% |
| Land and buildings | 22 | - | €1,307,846 | +€1.3m | |
| Plant, machinery and equipment | 23 | - | €7,060 | +€7,060 | |
| Furniture and vehicles | 24 | €345 | €1,056 | +€711 | +206.1% |
| Financial fixed assets | 28 | €2,000 | €152,000 | +€150,000 | +7500.0% |
| Current assets | 29/58 | €713,646 | €745,081 | +€31,435 | +4.4% |
| Stocks and contracts in progress | 3 | €441,467 | €454,386 | +€12,920 | +2.9% |
| Stocks | 30/36 | €441,467 | €454,386 | +€12,920 | +2.9% |
| Amounts receivable within one year | 40/41 | €151,728 | €113,680 | -€38,048 | -25.1% |
| Trade receivables | 40 | €121,274 | €86,755 | -€34,519 | -28.5% |
| Other amounts receivable | 41 | €30,454 | €26,925 | -€3,529 | -11.6% |
| Cash at bank and in hand | 54/58 | €119,646 | €170,407 | +€50,761 | +42.4% |
| Deferred charges and accrued income | 490/1 | €806 | €6,608 | +€5,802 | +719.7% |
| Total equity and liabilities | 10/49 | €715,991 | €2,213,043 | +€1.5m | +209.1% |
| Equity | 10/15 | €113,545 | €190,510 | +€76,966 | +67.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,545 | €188,510 | +€76,966 | +69.0% |
| Amounts payable | 17/49 | €602,447 | €2,022,533 | +€1.4m | +235.7% |
| Amounts payable after more than one year | 17 | €517,567 | €1,824,147 | +€1.3m | +252.4% |
| Financial debts | 170/4 | €314,567 | €1,324,147 | +€1.0m | +320.9% |
| Other amounts payable | 178/9 | €203,000 | €500,000 | +€297,000 | +146.3% |
| Amounts payable within one year | 42/48 | €84,880 | €194,335 | +€109,456 | +129.0% |
| Current portion of amounts payable after more than one year | 42 | €15,443 | €50,745 | +€35,303 | +228.6% |
| Trade debts | 44 | €52,849 | €86,341 | +€33,492 | +63.4% |
| Suppliers | 440/4 | €52,849 | €86,341 | +€33,492 | +63.4% |
| Advances received on contracts in progress | 46 | - | €7,910 | +€7,910 | |
| Taxes, remuneration and social security | 45 | €14,285 | €49,339 | +€35,054 | +245.4% |
| Taxes | 450/3 | €8,293 | €21,680 | +€13,387 | +161.4% |
| Remuneration and social security | 454/9 | €5,991 | €27,659 | +€21,667 | +361.6% |
| Other amounts payable | 47/48 | €2,303 | - | -€2,303 | |
| Accrued charges and deferred income | 492/3 | - | €4,051 | +€4,051 | |
| Turnover | 70 | - | €4,408,615 | +€4.4m | |
| Non-recurring operating income | 76A | - | €700 | +€700 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €4,105,268 | +€4.1m | |
| Remuneration, social security and pensions | 62 | €22,926 | €58,121 | +€35,195 | +153.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €591 | €31,397 | +€30,805 | +5208.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30,597 | €17,121 | -€13,476 | -44.0% |
| Other operating charges | 640/8 | €14,607 | €12,084 | -€2,523 | -17.3% |
| Non-recurring operating charges | 66A | €200 | - | -€200 | |
| Gross operating margin | 9900 | €114,368 | €304,047 | +€189,679 | +165.8% |
| Operating profit (loss) | 9901 | €45,448 | €185,325 | +€139,878 | +307.8% |
| Financial income | 75/76B | €6 | €9 | +€3 | +45.0% |
| Recurring financial income | 75 | €6 | €9 | +€3 | +45.0% |
| Financial charges | 65/66B | €8,565 | €86,690 | +€78,125 | +912.1% |
| Recurring financial charges | 65 | €8,565 | €86,690 | +€78,125 | +912.1% |
| Profit (loss) for the period before taxes | 9903 | €36,889 | €98,645 | +€61,756 | +167.4% |
| Income taxes | 67/77 | €8,292 | €21,679 | +€13,387 | +161.4% |
| Profit (loss) for the period | 9904 | €28,597 | €76,966 | +€48,369 | +169.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,597 | €76,966 | +€48,369 | +169.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.