HAKUNA & CIE: what changed
What changed
HAKUNA & CIE
NACE 43.221, Plumbing work
filed annual accounts (NBB)
Net result for the year
€17,281
2023 · -€5,423+€22,704
Equity
-€2,000
2023 · -€19,282+€17,281
Cash
€7,784
2023 · €4,034+€3,750
Balance sheet total
€107,442
2023 · €120,983-€13,541
Largest movements
Assets
- Receivables within one year -€16,161
down €16,161 (-75.8%), from €21,328 to €5,167
of which Trade receivables: -€19,212
- Intangible fixed assets -€8,000
down €8,000 (-12.5%), from €64,022 to €56,022
- Deferred charges and accrued income +€4,922
up €4,922 (+66.1%), from €7,447 to €12,369
- Cash +€3,750
up €3,750 (+93.0%), from €4,034 to €7,784
mainly Net result for the year (+€17,281) and Depreciation (+€17,008)
- Financial fixed assets +€1,500
new in 2024: €1,500
Equity and liabilities
- Trade debts -€23,321
down €23,321 (-74.6%), from €31,255 to €7,934
- Profit (loss) carried forward +€17,281
up €17,281 (+59.0%), from -€29,282 to -€12,000
- Debts after one year -€8,394
down €8,394 (-20.6%), from €40,800 to €32,406
Income statement
- Gross operating margin +€13,603
up €13,603 (+17.4%), from €78,027 to €91,630
- Staff costs -€11,524
down €11,524 (-19.3%), from €59,668 to €48,145
- Taxes +€3,852
up €3,852 (+1,721%), from €224 to €4,076
- Financial charges -€1,146
down €1,146 (-25.1%), from €4,574 to €3,428
of which Financial charges: -€807
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€5,423
Gross operating margin
+€13,603
Staff costs
+€11,524
Depreciation
-€836
Other operating charges
-€45
Other operating items
+€417
Financial income
+€747
Financial charges
+€1,146
Taxes
-€3,852
Result 2024
€17,281
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€22,736
Investment
-€10,859
Financing
-€8,127
Cash 2023
€4,034
From operations (derived)
+€22,736
Net result for the year
+€17,281
Depreciation
+€17,008
Stocks and contracts
-€97
Receivables within one year
+€16,161
Deferred charges and accrued income
-€4,922
Trade debts
-€23,321
Tax, wage and social debts
+€633
Other debts
+€312
Accrued charges and deferred income
-€320
Investment (derived)
-€10,859
Investment in fixed assets (net)
-€10,859
Financing
-€8,127
Debts after one year
-€8,394
Current portion of long-term debt
+€267
Cash 2024
€7,784
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,983 | €107,442 | -€13,541 | -11.2% |
| Fixed assets | 21/28 | €85,711 | €79,562 | -€6,149 | -7.2% |
| Intangible fixed assets | 21 | €64,022 | €56,022 | -€8,000 | -12.5% |
| Tangible fixed assets | 22/27 | €21,690 | €22,041 | +€351 | +1.6% |
| Furniture and vehicles | 24 | €21,690 | €22,041 | +€351 | +1.6% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €35,271 | €27,879 | -€7,392 | -21.0% |
| Stocks and contracts in progress | 3 | €2,462 | €2,558 | +€97 | +3.9% |
| Stocks | 30/36 | €2,462 | €2,558 | +€97 | +3.9% |
| Amounts receivable within one year | 40/41 | €21,328 | €5,167 | -€16,161 | -75.8% |
| Trade receivables | 40 | €20,330 | €1,119 | -€19,212 | -94.5% |
| Other amounts receivable | 41 | €998 | €4,049 | +€3,051 | +306% |
| Cash at bank and in hand | 54/58 | €4,034 | €7,784 | +€3,750 | +93.0% |
| Deferred charges and accrued income | 490/1 | €7,447 | €12,369 | +€4,922 | +66.1% |
| Total equity and liabilities | 10/49 | €120,983 | €107,442 | -€13,541 | -11.2% |
| Equity | 10/15 | -€19,282 | -€2,000 | +€17,281 | +89.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,282 | -€12,000 | +€17,281 | +59.0% |
| Amounts payable | 17/49 | €140,265 | €109,442 | -€30,823 | -22.0% |
| Amounts payable after more than one year | 17 | €40,800 | €32,406 | -€8,394 | -20.6% |
| Financial debts | 170/4 | €40,800 | €32,406 | -€8,394 | -20.6% |
| Amounts payable within one year | 42/48 | €98,238 | €76,129 | -€22,109 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €8,127 | €8,394 | +€267 | +3.3% |
| Trade debts | 44 | €31,255 | €7,934 | -€23,321 | -74.6% |
| Suppliers | 440/4 | €31,255 | €7,934 | -€23,321 | -74.6% |
| Taxes, remuneration and social security | 45 | €10,984 | €11,617 | +€633 | +5.8% |
| Taxes | 450/3 | €344 | €4,300 | +€3,956 | +1,150% |
| Remuneration and social security | 454/9 | €10,640 | €7,317 | -€3,323 | -31.2% |
| Other amounts payable | 47/48 | €47,872 | €48,184 | +€312 | +0.7% |
| Accrued charges and deferred income | 492/3 | €1,227 | €907 | -€320 | -26.0% |
| Non-recurring operating income | 76A | €904 | €6 | -€897 | -99.3% |
| Remuneration, social security and pensions | 62 | €59,668 | €48,145 | -€11,524 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,172 | €17,008 | +€836 | +5.2% |
| Other operating charges | 640/8 | €2,657 | €2,702 | +€45 | +1.7% |
| Non-recurring operating charges | 66A | €536 | €119 | -€417 | -77.8% |
| Gross operating margin | 9900 | €78,027 | €91,630 | +€13,603 | +17.4% |
| Operating profit (loss) | 9901 | -€1,007 | €23,656 | +€24,663 | |
| Financial income | 75/76B | €382 | €1,129 | +€747 | +196% |
| Recurring financial income | 75 | €382 | €1,129 | +€747 | +196% |
| Financial charges | 65/66B | €4,574 | €3,428 | -€1,146 | -25.1% |
| Recurring financial charges | 65 | €4,192 | €3,386 | -€807 | -19.2% |
| Non-recurring financial charges | 66B | €382 | €42 | -€340 | -89.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,199 | €21,357 | +€26,556 | |
| Income taxes | 67/77 | €224 | €4,076 | +€3,852 | +1,721% |
| Profit (loss) for the period | 9904 | -€5,423 | €17,281 | +€22,704 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,423 | €17,281 | +€22,704 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.