HAK-IS GROUP: 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-IS GROUP
Largest movements
- Receivables within one year +€7,000
new in 2024: €7,000
- Tangible fixed assets -€131
down €131 (-3.7%), from €3,556 to €3,425
- Trade debts -€59,084
down €59,084 (-51.8%), from €114,100 to €55,016
- Other debts +€53,815
up €53,815 (+167.7%), from €32,098 to €85,913
- Tax, wage and social debts +€39,805
new in 2024: €39,805
- Profit (loss) carried forward -€27,657
down €27,657 (-17.2%), from -€161,235 to -€188,892
- Financial charges +€19,466
up €19,466 (+160.5%), from €12,130 to €31,596
- Gross operating margin +€14,126
up €14,126, from -€5,162 to €8,964
- Depreciation -€9,471
down €9,471 (-98.6%), from €9,602 to €131
- Taxes +€4,506
new in 2024: €4,506
- Other operating charges -€345
down €345 (-47.1%), from €732 to €387
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,563 | €10,441 | +€6,878 | +193.1% |
| Fixed assets | 21/28 | €3,556 | €3,425 | -€131 | -3.7% |
| Tangible fixed assets | 22/27 | €3,556 | €3,425 | -€131 | -3.7% |
| Land and buildings | 22 | €3,556 | €3,425 | -€131 | -3.7% |
| Current assets | 29/58 | €7 | €7,016 | +€7,010 | +106367.5% |
| Amounts receivable within one year | 40/41 | - | €7,000 | +€7,000 | |
| Trade receivables | 40 | - | €7,000 | +€7,000 | |
| Cash at bank and in hand | 54/58 | €7 | €16 | +€10 | +146.0% |
| Total equity and liabilities | 10/49 | €3,563 | €10,441 | +€6,878 | +193.1% |
| Equity | 10/15 | -€142,635 | -€170,292 | -€27,657 | -19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€161,235 | -€188,892 | -€27,657 | -17.2% |
| Amounts payable | 17/49 | €146,197 | €180,733 | +€34,535 | +23.6% |
| Amounts payable within one year | 42/48 | €146,197 | €180,733 | +€34,535 | +23.6% |
| Trade debts | 44 | €114,100 | €55,016 | -€59,084 | -51.8% |
| Suppliers | 440/4 | €114,100 | €55,016 | -€59,084 | -51.8% |
| Taxes, remuneration and social security | 45 | - | €39,805 | +€39,805 | |
| Remuneration and social security | 454/9 | - | €39,805 | +€39,805 | |
| Other amounts payable | 47/48 | €32,098 | €85,913 | +€53,815 | +167.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,602 | €131 | -€9,471 | -98.6% |
| Other operating charges | 640/8 | €732 | €387 | -€345 | -47.1% |
| Gross operating margin | 9900 | -€5,162 | €8,964 | +€14,126 | |
| Operating profit (loss) | 9901 | -€15,496 | €8,446 | +€23,942 | |
| Financial charges | 65/66B | €12,130 | €31,596 | +€19,466 | +160.5% |
| Recurring financial charges | 65 | €12,130 | €31,596 | +€19,466 | +160.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,626 | -€23,151 | +€4,476 | +16.2% |
| Income taxes | 67/77 | - | €4,506 | +€4,506 | |
| Profit (loss) for the period | 9904 | -€27,626 | -€27,657 | -€31 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,626 | -€27,657 | -€31 | -0.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.