HAK MAR 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.
HAK MAR SERVICES
Largest movements
- Cash -€24,378
down €24,378 (-33.5%), from €72,858 to €48,480
mainly Net result for the year (-€26,551) and Other debts (-€11,492)
- Tangible fixed assets -€9,922
down €9,922 (-41.3%), from €24,052 to €14,130
- Profit (loss) carried forward -€26,551
down €26,551 (-57.9%), from €45,819 to €19,268
- Other debts -€11,492
down €11,492 (-100.0%), from €11,492 to €1
- Tax, wage and social debts +€3,793
up €3,793 (+18.6%), from €20,367 to €24,160
of which Remuneration and social security: +€7,963
- Trade debts -€1,106
down €1,106 (-18.0%), from €6,132 to €5,026
- Purchases and services -€78,268
no longer reported in 2025 (was €78,268)
- Gross operating margin -€42,273
down €42,273 (-49.9%), from €84,685 to €42,411
- Staff costs +€11,131
up €11,131 (+23.4%), from €47,469 to €58,599
- Taxes -€8,236
no longer reported in 2025 (was €8,236)
- Financial charges -€6,050
down €6,050 (-97.3%), from €6,217 to €166
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 | €102,410 | €67,054 | -€35,356 | -34.5% |
| Fixed assets | 21/28 | €24,252 | €14,330 | -€9,922 | -40.9% |
| Tangible fixed assets | 22/27 | €24,052 | €14,130 | -€9,922 | -41.3% |
| Furniture and vehicles | 24 | €24,052 | €14,130 | -€9,922 | -41.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €78,158 | €52,725 | -€25,434 | -32.5% |
| Amounts receivable within one year | 40/41 | €5,188 | €4,245 | -€942 | -18.2% |
| Trade receivables | 40 | €2,629 | €2,328 | -€301 | -11.4% |
| Other amounts receivable | 41 | €2,559 | €1,917 | -€642 | -25.1% |
| Cash at bank and in hand | 54/58 | €72,858 | €48,480 | -€24,378 | -33.5% |
| Deferred charges and accrued income | 490/1 | €113 | - | -€113 | |
| Total equity and liabilities | 10/49 | €102,410 | €67,054 | -€35,356 | -34.5% |
| Equity | 10/15 | €64,419 | €37,868 | -€26,551 | -41.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,819 | €19,268 | -€26,551 | -57.9% |
| Amounts payable | 17/49 | €37,992 | €29,187 | -€8,805 | -23.2% |
| Amounts payable within one year | 42/48 | €37,992 | €29,187 | -€8,805 | -23.2% |
| Trade debts | 44 | €6,132 | €5,026 | -€1,106 | -18.0% |
| Suppliers | 440/4 | €6,132 | €5,026 | -€1,106 | -18.0% |
| Taxes, remuneration and social security | 45 | €20,367 | €24,160 | +€3,793 | +18.6% |
| Taxes | 450/3 | €11,650 | €7,479 | -€4,170 | -35.8% |
| Remuneration and social security | 454/9 | €8,718 | €16,681 | +€7,963 | +91.3% |
| Other amounts payable | 47/48 | €11,492 | €1 | -€11,492 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €78,268 | - | -€78,268 | |
| Remuneration, social security and pensions | 62 | €47,469 | €58,599 | +€11,131 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,973 | €9,922 | +€4,949 | +99.5% |
| Other operating charges | 640/8 | €5,587 | €388 | -€5,199 | -93.1% |
| Gross operating margin | 9900 | €84,685 | €42,411 | -€42,273 | -49.9% |
| Operating profit (loss) | 9901 | €26,656 | -€26,498 | -€53,154 | |
| Financial income | 75/76B | - | €113 | +€113 | |
| Recurring financial income | 75 | - | €113 | +€113 | |
| Financial charges | 65/66B | €6,217 | €166 | -€6,050 | -97.3% |
| Recurring financial charges | 65 | €6,217 | €166 | -€6,050 | -97.3% |
| Profit (loss) for the period before taxes | 9903 | €20,439 | -€26,551 | -€46,990 | |
| Income taxes | 67/77 | €8,236 | - | -€8,236 | |
| Profit (loss) for the period | 9904 | €12,203 | -€26,551 | -€38,754 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,203 | -€26,551 | -€38,754 |
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 14 October 2026 via checked.be.