Hal 70: what changed
Two fiscal 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.
Hal 70
Largest movements
- Cash +€26,908
up €26,908 (+270.4%), from €9,953 to €36,861
mainly Net result for the year (+€35,935) and Depreciation (+€1,338)
- Profit (loss) carried forward +€26,085
up €26,085 (+264.8%), from €9,851 to €35,935
- Trade debts +€1,283
up €1,283 (+154544.6%), from €1 to €1,284
- Tax, wage and social debts -€983
down €983 (-34.4%), from €2,856 to €1,873
of which Taxes: -€1,081
- Purchases and services -€61,372
no longer reported in 2024 (was €61,372)
- Gross operating margin +€35,362
up €35,362 (+221.6%), from €15,959 to €51,321
- Staff costs +€7,817
up €7,817 (+168.5%), from €4,639 to €12,456
- Other operating charges +€1,159
up €1,159 (+464.3%), from €250 to €1,409
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,434 | €44,011 | +€26,578 | +152.5% |
| Fixed assets | 21/28 | €4,355 | €4,171 | -€184 | -4.2% |
| Tangible fixed assets | 22/27 | €855 | €671 | -€184 | -21.5% |
| Furniture and vehicles | 24 | €855 | €671 | -€184 | -21.5% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €13,078 | €39,840 | +€26,762 | +204.6% |
| Amounts receivable within one year | 40/41 | €2,530 | €2,712 | +€182 | +7.2% |
| Trade receivables | 40 | €2,105 | €2,361 | +€256 | +12.2% |
| Other amounts receivable | 41 | €425 | €351 | -€74 | -17.4% |
| Cash at bank and in hand | 54/58 | €9,953 | €36,861 | +€26,908 | +270.4% |
| Deferred charges and accrued income | 490/1 | €596 | €266 | -€329 | -55.3% |
| Total equity and liabilities | 10/49 | €17,434 | €44,011 | +€26,578 | +152.5% |
| Equity | 10/15 | €11,851 | €37,935 | +€26,085 | +220.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,851 | €35,935 | +€26,085 | +264.8% |
| Amounts payable | 17/49 | €5,583 | €6,076 | +€493 | +8.8% |
| Amounts payable within one year | 42/48 | €5,583 | €6,076 | +€493 | +8.8% |
| Trade debts | 44 | €1 | €1,284 | +€1,283 | +154544.6% |
| Suppliers | 440/4 | €1 | €1,284 | +€1,283 | +154544.6% |
| Taxes, remuneration and social security | 45 | €2,856 | €1,873 | -€983 | -34.4% |
| Taxes | 450/3 | €1,644 | €563 | -€1,081 | -65.8% |
| Remuneration and social security | 454/9 | €1,212 | €1,310 | +€99 | +8.1% |
| Other amounts payable | 47/48 | €2,726 | €2,919 | +€193 | +7.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €61,372 | - | -€61,372 | |
| Remuneration, social security and pensions | 62 | €4,639 | €12,456 | +€7,817 | +168.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,154 | €1,338 | +€184 | +15.9% |
| Other operating charges | 640/8 | €250 | €1,409 | +€1,159 | +464.3% |
| Gross operating margin | 9900 | €15,959 | €51,321 | +€35,362 | +221.6% |
| Operating profit (loss) | 9901 | €9,916 | €36,118 | +€26,202 | +264.2% |
| Financial income | 75/76B | €0 | €1 | +€1 | +7000.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +7000.0% |
| Financial charges | 65/66B | €65 | €183 | +€118 | +182.5% |
| Recurring financial charges | 65 | €65 | €183 | +€118 | +182.5% |
| Profit (loss) for the period before taxes | 9903 | €9,851 | €35,935 | +€26,085 | +264.8% |
| Profit (loss) for the period | 9904 | €9,851 | €35,935 | +€26,085 | +264.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,851 | €35,935 | +€26,085 | +264.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.