HAL CLEAN: 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 CLEAN
Largest movements
- Receivables within one year -€4,887
down €4,887 (-13.4%), from €36,396 to €31,509
of which Trade receivables: -€15,837
- Tangible fixed assets -€2,349
down €2,349 (-28.4%), from €8,268 to €5,919
of which Furniture and vehicles: -€2,149
- Cash -€1,424
down €1,424 (-19.1%), from €7,467 to €6,043
mainly Tax, wage and social debts (-€8,314) and Net result for the year (-€5,268)
- Deferred charges and accrued income -€875
no longer reported in 2025 (was €875)
- Tax, wage and social debts -€8,314
no longer reported in 2025 (was €8,314)
- Profit (loss) carried forward -€5,268
down €5,268 (-12.2%), from €43,298 to €38,030
- Short-term financial debts +€4,052
new in 2025: €4,052
- Purchases and services +€139,600
new in 2025: €139,600
- Turnover -€50,795
down €50,795 (-25.0%), from €203,069 to €152,274
- Gross operating margin -€33,446
down €33,446 (-72.5%), from €46,120 to €12,674
- Taxes +€14,138
new in 2025: €14,138
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 | €53,006 | €43,471 | -€9,535 | -18.0% |
| Fixed assets | 21/28 | €8,268 | €5,919 | -€2,349 | -28.4% |
| Tangible fixed assets | 22/27 | €8,268 | €5,919 | -€2,349 | -28.4% |
| Plant, machinery and equipment | 23 | €518 | €318 | -€200 | -38.6% |
| Furniture and vehicles | 24 | €7,750 | €5,601 | -€2,149 | -27.7% |
| Current assets | 29/58 | €44,738 | €37,552 | -€7,186 | -16.1% |
| Amounts receivable within one year | 40/41 | €36,396 | €31,509 | -€4,887 | -13.4% |
| Trade receivables | 40 | €36,077 | €20,240 | -€15,837 | -43.9% |
| Other amounts receivable | 41 | €319 | €11,269 | +€10,950 | +3432.6% |
| Cash at bank and in hand | 54/58 | €7,467 | €6,043 | -€1,424 | -19.1% |
| Deferred charges and accrued income | 490/1 | €875 | - | -€875 | |
| Total equity and liabilities | 10/49 | €53,006 | €43,471 | -€9,535 | -18.0% |
| Equity | 10/15 | €43,298 | €38,030 | -€5,268 | -12.2% |
| Profit (loss) carried forward | 14 | €43,298 | €38,030 | -€5,268 | -12.2% |
| Amounts payable | 17/49 | €9,708 | €5,441 | -€4,267 | -44.0% |
| Amounts payable within one year | 42/48 | €9,708 | €5,441 | -€4,267 | -44.0% |
| Financial debts | 43 | - | €4,052 | +€4,052 | |
| Credit institutions | 430/8 | - | €4,052 | +€4,052 | |
| Trade debts | 44 | €439 | €711 | +€272 | +62.0% |
| Suppliers | 440/4 | €439 | €711 | +€272 | +62.0% |
| Taxes, remuneration and social security | 45 | €8,314 | - | -€8,314 | |
| Remuneration and social security | 454/9 | €8,314 | - | -€8,314 | |
| Other amounts payable | 47/48 | €955 | €678 | -€277 | -29.0% |
| Turnover | 70 | €203,069 | €152,274 | -€50,795 | -25.0% |
| Non-recurring operating income | 76A | €156,949 | - | -€156,949 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €139,600 | +€139,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,533 | €3,484 | -€1,049 | -23.1% |
| Gross operating margin | 9900 | €46,120 | €12,674 | -€33,446 | -72.5% |
| Operating profit (loss) | 9901 | €41,587 | €9,190 | -€32,397 | -77.9% |
| Financial income | 75/76B | €3,330 | €1,781 | -€1,549 | -46.5% |
| Recurring financial income | 75 | €3,330 | €1,781 | -€1,549 | -46.5% |
| Financial charges | 65/66B | €1,619 | €2,101 | +€482 | +29.8% |
| Recurring financial charges | 65 | €1,619 | €2,101 | +€482 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €43,298 | €8,870 | -€34,428 | -79.5% |
| Income taxes | 67/77 | - | €14,138 | +€14,138 | |
| Profit (loss) for the period | 9904 | €43,298 | -€5,268 | -€48,566 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,298 | -€5,268 | -€48,566 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.