HAKACIA: 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.
HAKACIA
Largest movements
- Receivables within one year +€26,166
up €26,166 (+45.5%), from €57,555 to €83,721
of which Other amounts receivable: +€25,418
- Cash +€24,657
up €24,657 (+66.5%), from €37,066 to €61,723
mainly Trade debts (+€70,753) and Net result for the year (+€10,195)
- Trade debts +€70,753
up €70,753 (+275.2%), from €25,706 to €96,459
- Other debts -€29,750
down €29,750 (-100.0%), from €29,750 to €0
- Profit (loss) carried forward +€10,195
up €10,195 (+2294.2%), from €444 to €10,639
- Gross operating margin -€21,486
down €21,486 (-56.8%), from €37,825 to €16,339
- Taxes -€5,460
down €5,460 (-52.8%), from €10,350 to €4,890
- Financial charges +€601
up €601 (+220.6%), from €272 to €873
- Other operating charges +€400
up €400 (+266486.7%), from €0 to €400
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 | €94,621 | €145,459 | +€50,838 | +53.7% |
| Current assets | 29/58 | €94,621 | €145,459 | +€50,838 | +53.7% |
| Amounts receivable within one year | 40/41 | €57,555 | €83,721 | +€26,166 | +45.5% |
| Trade receivables | 40 | €55,105 | €55,852 | +€748 | +1.4% |
| Other amounts receivable | 41 | €2,451 | €27,869 | +€25,418 | +1037.2% |
| Cash at bank and in hand | 54/58 | €37,066 | €61,723 | +€24,657 | +66.5% |
| Deferred charges and accrued income | 490/1 | - | €15 | +€15 | |
| Total equity and liabilities | 10/49 | €94,621 | €145,459 | +€50,838 | +53.7% |
| Equity | 10/15 | €22,444 | €32,639 | +€10,195 | +45.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €444 | €10,639 | +€10,195 | +2294.2% |
| Amounts payable | 17/49 | €72,177 | €112,820 | +€40,643 | +56.3% |
| Amounts payable within one year | 42/48 | €72,177 | €112,820 | +€40,643 | +56.3% |
| Trade debts | 44 | €25,706 | €96,459 | +€70,753 | +275.2% |
| Suppliers | 440/4 | €25,706 | €96,459 | +€70,753 | +275.2% |
| Taxes, remuneration and social security | 45 | €16,721 | €16,361 | -€360 | -2.2% |
| Taxes | 450/3 | €16,721 | €16,361 | -€360 | -2.2% |
| Other amounts payable | 47/48 | €29,750 | €0 | -€29,750 | -100.0% |
| Other operating charges | 640/8 | €0 | €400 | +€400 | +266486.7% |
| Gross operating margin | 9900 | €37,825 | €16,339 | -€21,486 | -56.8% |
| Operating profit (loss) | 9901 | €37,825 | €15,939 | -€21,886 | -57.9% |
| Financial income | 75/76B | €1 | €20 | +€19 | +2229.8% |
| Recurring financial income | 75 | €1 | €20 | +€19 | +2229.8% |
| Financial charges | 65/66B | €272 | €873 | +€601 | +220.6% |
| Recurring financial charges | 65 | €272 | €873 | +€601 | +220.6% |
| Profit (loss) for the period before taxes | 9903 | €37,553 | €15,085 | -€22,468 | -59.8% |
| Income taxes | 67/77 | €10,350 | €4,890 | -€5,460 | -52.8% |
| Profit (loss) for the period | 9904 | €27,203 | €10,195 | -€17,008 | -62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,203 | €10,195 | -€17,008 | -62.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.