HAKDIL: 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.
HAKDIL
Largest movements
- Cash -€2,131
down €2,131 (-42.5%), from €5,013 to €2,881
mainly Trade debts (-€1,625) and Investment in fixed assets (net) (-€1,500)
- Stocks and contracts +€1,038
up €1,038 (+102.0%), from €1,018 to €2,056
- Deferred charges and accrued income +€962
up €962 (+76.6%), from €1,255 to €2,217
- Receivables within one year -€913
down €913 (-3.9%), from €23,282 to €22,369
of which Other amounts receivable: -€1,275
- Tangible fixed assets +€827
up €827 (+31.5%), from €2,625 to €3,452
- Trade debts -€1,625
down €1,625 (-84.5%), from €1,923 to €298
- Profit (loss) carried forward +€1,308
up €1,308 (+8.3%), from €15,813 to €17,121
- Gross operating margin +€1,226
up €1,226 (+49.3%), from €2,486 to €3,712
- Staff costs +€703
up €703 (+168.3%), from €418 to €1,122
- Depreciation +€173
up €173 (+34.7%), from €500 to €673
- Taxes +€76
up €76 (+27.4%), from €279 to €355
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 | €33,193 | €32,975 | -€218 | -0.7% |
| Fixed assets | 21/28 | €2,625 | €3,452 | +€827 | +31.5% |
| Tangible fixed assets | 22/27 | €2,625 | €3,452 | +€827 | +31.5% |
| Plant, machinery and equipment | 23 | €2,625 | €3,452 | +€827 | +31.5% |
| Current assets | 29/58 | €30,568 | €29,523 | -€1,045 | -3.4% |
| Stocks and contracts in progress | 3 | €1,018 | €2,056 | +€1,038 | +102.0% |
| Stocks | 30/36 | €1,018 | €2,056 | +€1,038 | +102.0% |
| Amounts receivable within one year | 40/41 | €23,282 | €22,369 | -€913 | -3.9% |
| Trade receivables | 40 | €90 | €452 | +€362 | +401.8% |
| Other amounts receivable | 41 | €23,192 | €21,917 | -€1,275 | -5.5% |
| Cash at bank and in hand | 54/58 | €5,013 | €2,881 | -€2,131 | -42.5% |
| Deferred charges and accrued income | 490/1 | €1,255 | €2,217 | +€962 | +76.6% |
| Total equity and liabilities | 10/49 | €33,193 | €32,975 | -€218 | -0.7% |
| Equity | 10/15 | €30,734 | €32,043 | +€1,308 | +4.3% |
| Contributions | 10/11 | €14,900 | €14,900 | = | 0.0% |
| Reserves | 13 | €22 | €22 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22 | €22 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22 | €22 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,813 | €17,121 | +€1,308 | +8.3% |
| Amounts payable | 17/49 | €2,458 | €932 | -€1,526 | -62.1% |
| Amounts payable within one year | 42/48 | €2,458 | €932 | -€1,526 | -62.1% |
| Trade debts | 44 | €1,923 | €298 | -€1,625 | -84.5% |
| Suppliers | 440/4 | €1,923 | €298 | -€1,625 | -84.5% |
| Taxes, remuneration and social security | 45 | €535 | €634 | +€99 | +18.4% |
| Taxes | 450/3 | €535 | €634 | +€99 | +18.4% |
| Remuneration, social security and pensions | 62 | €418 | €1,122 | +€703 | +168.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €673 | +€173 | +34.7% |
| Other operating charges | 640/8 | €290 | €254 | -€36 | -12.4% |
| Gross operating margin | 9900 | €2,486 | €3,712 | +€1,226 | +49.3% |
| Operating profit (loss) | 9901 | €1,278 | €1,663 | +€385 | +30.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €1,278 | €1,663 | +€385 | +30.1% |
| Income taxes | 67/77 | €279 | €355 | +€76 | +27.4% |
| Profit (loss) for the period | 9904 | €999 | €1,308 | +€309 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €999 | €1,308 | +€309 | +30.9% |
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 10 October 2026 via checked.be.