HAKIM OPERATIONS: 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 OPERATIONS
Largest movements
- Receivables within one year -€17,374
down €17,374 (-79.7%), from €21,811 to €4,437
of which Trade receivables: -€21,538
- Cash +€10,311
up €10,311 (+52.4%), from €19,673 to €29,984
mainly Receivables within one year (+€17,374) and Depreciation (+€17,319)
- Tangible fixed assets +€1,251
up €1,251 (+2.9%), from €43,572 to €44,823
of which Furniture and vehicles: +€1,783
- Profit (loss) carried forward -€7,979
down €7,979 (-12.0%), from €66,485 to €58,507
- Trade debts +€1,611
up €1,611 (+28.8%), from €5,594 to €7,205
- Staff costs +€13,967
up €13,967 (+40.0%), from €34,875 to €48,842
- Depreciation +€13,040
up €13,040 (+305%), from €4,279 to €17,319
- Gross operating margin +€7,368
up €7,368 (+13.5%), from €54,773 to €62,141
- Taxes -€3,889
down €3,889, from €3,746 to -€143
- Other operating charges +€1,938
up €1,938 (+250%), from €774 to €2,712
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 | €86,720 | €80,909 | -€5,812 | -6.7% |
| Fixed assets | 21/28 | €45,237 | €46,488 | +€1,251 | +2.8% |
| Tangible fixed assets | 22/27 | €43,572 | €44,823 | +€1,251 | +2.9% |
| Furniture and vehicles | 24 | €42,072 | €43,855 | +€1,783 | +4.2% |
| Other tangible fixed assets | 26 | €1,500 | €968 | -€532 | -35.5% |
| Financial fixed assets | 28 | €1,665 | €1,665 | = | 0.0% |
| Current assets | 29/58 | €41,484 | €34,420 | -€7,063 | -17.0% |
| Amounts receivable within one year | 40/41 | €21,811 | €4,437 | -€17,374 | -79.7% |
| Trade receivables | 40 | €21,538 | €0 | -€21,538 | -100% |
| Other amounts receivable | 41 | €273 | €4,437 | +€4,164 | +1,525% |
| Cash at bank and in hand | 54/58 | €19,673 | €29,984 | +€10,311 | +52.4% |
| Total equity and liabilities | 10/49 | €86,720 | €80,909 | -€5,812 | -6.7% |
| Equity | 10/15 | €69,485 | €61,507 | -€7,979 | -11.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,485 | €58,507 | -€7,979 | -12.0% |
| Amounts payable | 17/49 | €17,235 | €19,402 | +€2,167 | +12.6% |
| Amounts payable within one year | 42/48 | €17,235 | €19,402 | +€2,167 | +12.6% |
| Trade debts | 44 | €5,594 | €7,205 | +€1,611 | +28.8% |
| Suppliers | 440/4 | €5,594 | €7,205 | +€1,611 | +28.8% |
| Taxes, remuneration and social security | 45 | €11,641 | €12,197 | +€556 | +4.8% |
| Taxes | 450/3 | €7,091 | €8,540 | +€1,449 | +20.4% |
| Remuneration and social security | 454/9 | €4,550 | €3,657 | -€893 | -19.6% |
| Remuneration, social security and pensions | 62 | €34,875 | €48,842 | +€13,967 | +40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,279 | €17,319 | +€13,040 | +305% |
| Other operating charges | 640/8 | €774 | €2,712 | +€1,938 | +250% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | €54,773 | €62,141 | +€7,368 | +13.5% |
| Operating profit (loss) | 9901 | €14,844 | -€6,983 | -€21,828 | |
| Financial income | 75/76B | €0 | €20 | +€20 | +195,100% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +195,100% |
| Financial charges | 65/66B | €60 | €1,158 | +€1,098 | +1,824% |
| Recurring financial charges | 65 | €60 | €1,158 | +€1,098 | +1,824% |
| Profit (loss) for the period before taxes | 9903 | €14,784 | -€8,122 | -€22,906 | |
| Income taxes | 67/77 | €3,746 | -€143 | -€3,889 | |
| Profit (loss) for the period | 9904 | €11,038 | -€7,979 | -€19,017 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,038 | -€7,979 | -€19,017 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.