HAKUNA MATATA: 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.
HAKUNA MATATA
Largest movements
- Receivables within one year +€25,120
up €25,120 (+1,086%), from €2,313 to €27,433
of which Trade receivables: +€15,823
- Cash +€16,235
up €16,235 (+394%), from €4,124 to €20,359
mainly Net result for the year (+€36,335) and Tax, wage and social debts (+€9,797)
- Stocks and contracts -€1,520
down €1,520 (-55.3%), from €2,750 to €1,230
- Tangible fixed assets -€1,318
down €1,318 (-61.0%), from €2,162 to €844
- Profit (loss) carried forward +€36,335
up €36,335, from -€22,335 to €14,000
- Tax, wage and social debts +€9,797
up €9,797 (+189%), from €5,190 to €14,987
- Other debts -€9,318
down €9,318 (-52.6%), from €17,709 to €8,391
- Trade debts +€2,303
up €2,303 (+97.5%), from €2,362 to €4,665
- Gross operating margin +€37,873
up €37,873 (+673%), from €5,627 to €43,500
- Taxes +€3,024
up €3,024, from -€276 to €2,748
- Other operating charges -€937
down €937 (-50.3%), from €1,861 to €924
- Financial charges +€580
up €580 (+31.3%), from €1,851 to €2,431
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 | €11,533 | €50,217 | +€38,684 | +335% |
| Fixed assets | 21/28 | €2,162 | €844 | -€1,318 | -61.0% |
| Tangible fixed assets | 22/27 | €2,162 | €844 | -€1,318 | -61.0% |
| Furniture and vehicles | 24 | €2,162 | €844 | -€1,318 | -61.0% |
| Current assets | 29/58 | €9,371 | €49,373 | +€40,002 | +427% |
| Stocks and contracts in progress | 3 | €2,750 | €1,230 | -€1,520 | -55.3% |
| Stocks | 30/36 | €2,750 | €1,230 | -€1,520 | -55.3% |
| Amounts receivable within one year | 40/41 | €2,313 | €27,433 | +€25,120 | +1,086% |
| Trade receivables | 40 | €2,313 | €18,136 | +€15,823 | +684% |
| Other amounts receivable | 41 | - | €9,297 | +€9,297 | |
| Cash at bank and in hand | 54/58 | €4,124 | €20,359 | +€16,235 | +394% |
| Deferred charges and accrued income | 490/1 | €184 | €351 | +€167 | +90.8% |
| Total equity and liabilities | 10/49 | €11,533 | €50,217 | +€38,684 | +335% |
| Equity | 10/15 | -€14,275 | €22,060 | +€36,335 | |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,335 | €14,000 | +€36,335 | |
| Amounts payable | 17/49 | €25,808 | €28,157 | +€2,349 | +9.1% |
| Amounts payable within one year | 42/48 | €25,261 | €28,043 | +€2,782 | +11.0% |
| Trade debts | 44 | €2,362 | €4,665 | +€2,303 | +97.5% |
| Suppliers | 440/4 | €2,362 | €4,665 | +€2,303 | +97.5% |
| Taxes, remuneration and social security | 45 | €5,190 | €14,987 | +€9,797 | +189% |
| Taxes | 450/3 | €5,190 | €14,987 | +€9,797 | +189% |
| Other amounts payable | 47/48 | €17,709 | €8,391 | -€9,318 | -52.6% |
| Accrued charges and deferred income | 492/3 | €547 | €114 | -€433 | -79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,319 | €1,318 | -€1 | -0.1% |
| Other operating charges | 640/8 | €1,861 | €924 | -€937 | -50.3% |
| Gross operating margin | 9900 | €5,627 | €43,500 | +€37,873 | +673% |
| Operating profit (loss) | 9901 | €2,447 | €41,258 | +€38,811 | +1,586% |
| Financial income | 75/76B | - | €256 | +€256 | |
| Recurring financial income | 75 | - | €256 | +€256 | |
| Financial charges | 65/66B | €1,851 | €2,431 | +€580 | +31.3% |
| Recurring financial charges | 65 | €1,851 | €2,431 | +€580 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €596 | €39,083 | +€38,487 | +6,458% |
| Income taxes | 67/77 | -€276 | €2,748 | +€3,024 | |
| Profit (loss) for the period | 9904 | €872 | €36,335 | +€35,463 | +4,067% |
| Profit (loss) for the period to be appropriated | 9905 | €872 | €36,335 | +€35,463 | +4,067% |
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.