HAKIM: 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.
HAKIM
Largest movements
- Tangible fixed assets +€1,792
up €1,792 (+180.4%), from €993 to €2,784
of which Furniture and vehicles: +€1,992
- Receivables within one year +€480
up €480 (+3.1%), from €15,629 to €16,110
of which Other amounts receivable: +€446
- Cash +€401
up €401 (+17.2%), from €2,333 to €2,734
mainly Net result for the year (+€2,728) and Depreciation (+€1,330)
- Reserves +€2,728
up €2,728 (+20.8%), from €13,102 to €15,830
of which Distributable reserves: +€2,728
- Gross operating margin +€6,980
up €6,980, from -€1,433 to €5,547
- Depreciation +€1,323
up €1,323 (+18629.7%), from €7 to €1,330
- Other operating charges +€523
up €523 (+32.2%), from €1,623 to €2,146
- Taxes -€481
down €481 (-100.0%), from €481 to €0
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 | €19,537 | €22,152 | +€2,616 | +13.4% |
| Fixed assets | 21/28 | €993 | €2,784 | +€1,792 | +180.4% |
| Tangible fixed assets | 22/27 | €993 | €2,784 | +€1,792 | +180.4% |
| Plant, machinery and equipment | 23 | €993 | €793 | -€200 | -20.1% |
| Furniture and vehicles | 24 | - | €1,992 | +€1,992 | |
| Current assets | 29/58 | €18,544 | €19,368 | +€824 | +4.4% |
| Stocks and contracts in progress | 3 | €581 | €524 | -€57 | -9.9% |
| Stocks | 30/36 | €581 | €524 | -€57 | -9.9% |
| Amounts receivable within one year | 40/41 | €15,629 | €16,110 | +€480 | +3.1% |
| Trade receivables | 40 | €1,024 | €1,058 | +€35 | +3.4% |
| Other amounts receivable | 41 | €14,605 | €15,051 | +€446 | +3.1% |
| Cash at bank and in hand | 54/58 | €2,333 | €2,734 | +€401 | +17.2% |
| Total equity and liabilities | 10/49 | €19,537 | €22,152 | +€2,616 | +13.4% |
| Equity | 10/15 | €19,302 | €22,030 | +€2,728 | +14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,102 | €15,830 | +€2,728 | +20.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €13,102 | €15,830 | +€2,728 | +20.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €235 | €122 | -€113 | -48.1% |
| Amounts payable within one year | 42/48 | €235 | €122 | -€113 | -48.1% |
| Trade debts | 44 | €235 | €122 | -€113 | -48.1% |
| Suppliers | 440/4 | €235 | €122 | -€113 | -48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7 | €1,330 | +€1,323 | +18629.7% |
| Other operating charges | 640/8 | €1,623 | €2,146 | +€523 | +32.2% |
| Gross operating margin | 9900 | -€1,433 | €5,547 | +€6,980 | |
| Operating profit (loss) | 9901 | -€3,064 | €2,070 | +€5,134 | |
| Financial income | 75/76B | €733 | €717 | -€16 | -2.1% |
| Recurring financial income | 75 | €733 | €717 | -€16 | -2.1% |
| Financial charges | 65/66B | €75 | €59 | -€16 | -21.3% |
| Recurring financial charges | 65 | €75 | €59 | -€16 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,406 | €2,728 | +€5,135 | |
| Income taxes | 67/77 | €481 | €0 | -€481 | -100.0% |
| Profit (loss) for the period | 9904 | -€2,888 | €2,728 | +€5,616 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,888 | €2,728 | +€5,616 |
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 12 October 2026 via checked.be.