HAL FOOD: 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.
HAL FOOD
Largest movements
- Cash +€72,809
up €72,809 (+349%), from €20,878 to €93,687
mainly Trade debts (+€54,552) and Net result for the year (+€48,808)
- Receivables within one year +€35,104
up €35,104 (+3,635%), from €966 to €36,069
of which Trade receivables: +€33,759
- Trade debts +€54,552
up €54,552 (+155,862%), from €35 to €54,587
- Profit (loss) carried forward +€48,808
up €48,808, from -€40,913 to €7,895
- Tax, wage and social debts +€4,843
new in 2025: €4,843
- Gross operating margin +€48,510
up €48,510 (+1,113%), from €4,357 to €52,867
- Taxes +€3,129
new in 2025: €3,129
- Other operating charges +€834
new in 2025: €834
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 | €21,844 | €129,757 | +€107,912 | +494% |
| Current assets | 29/58 | €21,844 | €129,757 | +€107,912 | +494% |
| Amounts receivable within one year | 40/41 | €966 | €36,069 | +€35,104 | +3,635% |
| Trade receivables | 40 | - | €33,759 | +€33,759 | |
| Other amounts receivable | 41 | €966 | €2,310 | +€1,345 | +139% |
| Cash at bank and in hand | 54/58 | €20,878 | €93,687 | +€72,809 | +349% |
| Total equity and liabilities | 10/49 | €21,844 | €129,757 | +€107,912 | +494% |
| Equity | 10/15 | €21,087 | €69,895 | +€48,808 | +231% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,913 | €7,895 | +€48,808 | |
| Amounts payable | 17/49 | €757 | €59,861 | +€59,104 | +7,806% |
| Amounts payable within one year | 42/48 | €757 | €59,861 | +€59,104 | +7,806% |
| Trade debts | 44 | €35 | €54,587 | +€54,552 | +155,862% |
| Suppliers | 440/4 | €35 | €54,587 | +€54,552 | +155,862% |
| Taxes, remuneration and social security | 45 | - | €4,843 | +€4,843 | |
| Taxes | 450/3 | - | €4,843 | +€4,843 | |
| Other amounts payable | 47/48 | €722 | €432 | -€291 | -40.3% |
| Other operating charges | 640/8 | - | €834 | +€834 | |
| Gross operating margin | 9900 | €4,357 | €52,867 | +€48,510 | +1,113% |
| Operating profit (loss) | 9901 | €4,357 | €52,033 | +€47,676 | +1,094% |
| Financial charges | 65/66B | €89 | €96 | +€8 | +8.8% |
| Recurring financial charges | 65 | €89 | €96 | +€8 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €4,269 | €51,937 | +€47,668 | +1,117% |
| Income taxes | 67/77 | - | €3,129 | +€3,129 | |
| Profit (loss) for the period | 9904 | €4,269 | €48,808 | +€44,539 | +1,043% |
| Profit (loss) for the period to be appropriated | 9905 | €4,269 | €48,808 | +€44,539 | +1,043% |
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 20 October 2026 via checked.be.