HAKAJ CONSULTING: 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.
HAKAJ CONSULTING
Largest movements
- Cash +€14,780
up €14,780 (+21.9%), from €67,490 to €82,269
mainly Net result for the year (+€54,945) and Receivables within one year (+€13,540)
- Receivables within one year -€13,540
down €13,540 (-55.2%), from €24,535 to €10,995
of which Trade receivables: -€13,940
- Tangible fixed assets -€3,097
down €3,097 (-38.3%), from €8,087 to €4,990
- Reserves -€11,300
no longer reported in 2025 (was €11,300)
- Other debts +€5,167
up €5,167 (+8.8%), from €58,574 to €63,741
- Tax, wage and social debts +€2,992
up €2,992 (+25.9%), from €11,560 to €14,552
of which Taxes: +€3,042
- Trade debts +€1,284
up €1,284 (+1,644%), from €78 to €1,362
- Gross operating margin +€42,462
up €42,462 (+128%), from €33,088 to €75,550
- Taxes +€7,971
up €7,971 (+118%), from €6,767 to €14,738
- Depreciation +€3,501
up €3,501 (+191%), from €1,835 to €5,336
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 | €100,112 | €98,255 | -€1,857 | -1.9% |
| Fixed assets | 21/28 | €8,087 | €4,990 | -€3,097 | -38.3% |
| Tangible fixed assets | 22/27 | €8,087 | €4,990 | -€3,097 | -38.3% |
| Furniture and vehicles | 24 | €8,087 | €4,990 | -€3,097 | -38.3% |
| Current assets | 29/58 | €92,025 | €93,265 | +€1,240 | +1.3% |
| Amounts receivable within one year | 40/41 | €24,535 | €10,995 | -€13,540 | -55.2% |
| Trade receivables | 40 | €13,940 | - | -€13,940 | |
| Other amounts receivable | 41 | €10,595 | €10,995 | +€400 | +3.8% |
| Cash at bank and in hand | 54/58 | €67,490 | €82,269 | +€14,780 | +21.9% |
| Total equity and liabilities | 10/49 | €100,112 | €98,255 | -€1,857 | -1.9% |
| Equity | 10/15 | €29,900 | €18,600 | -€11,300 | -37.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,300 | - | -€11,300 | |
| Distributable reserves | 133 | €11,300 | - | -€11,300 | |
| Amounts payable | 17/49 | €70,212 | €79,655 | +€9,443 | +13.4% |
| Amounts payable within one year | 42/48 | €70,212 | €79,655 | +€9,443 | +13.4% |
| Trade debts | 44 | €78 | €1,362 | +€1,284 | +1,644% |
| Suppliers | 440/4 | €78 | €1,362 | +€1,284 | +1,644% |
| Taxes, remuneration and social security | 45 | €11,560 | €14,552 | +€2,992 | +25.9% |
| Taxes | 450/3 | €9,560 | €12,602 | +€3,042 | +31.8% |
| Remuneration and social security | 454/9 | €2,000 | €1,950 | -€50 | -2.5% |
| Other amounts payable | 47/48 | €58,574 | €63,741 | +€5,167 | +8.8% |
| Non-recurring operating income | 76A | - | €129 | +€129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,835 | €5,336 | +€3,501 | +191% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €33,088 | €75,550 | +€42,462 | +128% |
| Operating profit (loss) | 9901 | €30,865 | €69,814 | +€38,949 | +126% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200% |
| Financial charges | 65/66B | €319 | €132 | -€188 | -58.8% |
| Recurring financial charges | 65 | €319 | €132 | -€188 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | €30,546 | €69,683 | +€39,136 | +128% |
| Income taxes | 67/77 | €6,767 | €14,738 | +€7,971 | +118% |
| Profit (loss) for the period | 9904 | €23,779 | €54,945 | +€31,165 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €23,779 | €54,945 | +€31,165 | +131% |
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 18 October 2026 via checked.be.