HALASZ-LUCAS: 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.
HALASZ-LUCAS
Largest movements
- Receivables within one year +€34,435
up €34,435 (+37.2%), from €92,690 to €127,125
- Tangible fixed assets -€31,568
down €31,568 (-3.3%), from €967,030 to €935,462
of which Land and buildings: -€39,707
- Profit (loss) carried forward -€32,690
down €32,690 (-25.6%), from €127,757 to €95,068
- Debts after one year +€18,076
up €18,076 (+2.9%), from €626,693 to €644,769
- Other debts +€13,969
up €13,969 (+6.1%), from €227,400 to €241,369
- Purchases and services +€32,749
up €32,749 (+598%), from €5,473 to €38,222
- Turnover +€22,500
up €22,500 (+40.5%), from €55,500 to €78,000
- Financial charges +€15,961
up €15,961 (+11,199%), from €143 to €16,103
- Gross operating margin -€10,249
down €10,249 (-20.5%), from €50,027 to €39,778
- Depreciation +€6,580
up €6,580 (+13.6%), from €48,527 to €55,107
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.
Derived cash bridge
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 | €1,064,851 | €1,065,306 | +€455 | 0.0% |
| Fixed assets | 21/28 | €967,030 | €935,462 | -€31,568 | -3.3% |
| Tangible fixed assets | 22/27 | €967,030 | €935,462 | -€31,568 | -3.3% |
| Land and buildings | 22 | €917,266 | €877,559 | -€39,707 | -4.3% |
| Other tangible fixed assets | 26 | €49,764 | €57,904 | +€8,139 | +16.4% |
| Current assets | 29/58 | €97,821 | €129,843 | +€32,022 | +32.7% |
| Amounts receivable within one year | 40/41 | €92,690 | €127,125 | +€34,435 | +37.2% |
| Other amounts receivable | 41 | €92,690 | €127,125 | +€34,435 | +37.2% |
| Cash at bank and in hand | 54/58 | €5,131 | €2,718 | -€2,413 | -47.0% |
| Total equity and liabilities | 10/49 | €1,064,851 | €1,065,306 | +€455 | 0.0% |
| Equity | 10/15 | €148,217 | €115,528 | -€32,690 | -22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,757 | €95,068 | -€32,690 | -25.6% |
| Amounts payable | 17/49 | €916,634 | €949,778 | +€33,145 | +3.6% |
| Amounts payable after more than one year | 17 | €626,693 | €644,769 | +€18,076 | +2.9% |
| Financial debts | 170/4 | €626,693 | €644,769 | +€18,076 | +2.9% |
| Amounts payable within one year | 42/48 | €289,940 | €305,009 | +€15,069 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €41,671 | €38,558 | -€3,113 | -7.5% |
| Trade debts | 44 | €15,311 | €15,864 | +€553 | +3.6% |
| Suppliers | 440/4 | €15,311 | €15,864 | +€553 | +3.6% |
| Taxes, remuneration and social security | 45 | €5,558 | €9,218 | +€3,660 | +65.8% |
| Taxes | 450/3 | €5,558 | €9,218 | +€3,660 | +65.8% |
| Other amounts payable | 47/48 | €227,400 | €241,369 | +€13,969 | +6.1% |
| Turnover | 70 | €55,500 | €78,000 | +€22,500 | +40.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,473 | €38,222 | +€32,749 | +598% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,527 | €55,107 | +€6,580 | +13.6% |
| Gross operating margin | 9900 | €50,027 | €39,778 | -€10,249 | -20.5% |
| Operating profit (loss) | 9901 | €1,500 | -€15,329 | -€16,829 | |
| Financial income | 75/76B | €0 | €1,381 | +€1,381 | +531,081% |
| Recurring financial income | 75 | €0 | €1,381 | +€1,381 | +531,081% |
| Non-recurring financial income | 76B | €0 | €1,381 | +€1,381 | +531,081% |
| Financial charges | 65/66B | €143 | €16,103 | +€15,961 | +11,199% |
| Recurring financial charges | 65 | €143 | €16,103 | +€15,961 | +11,199% |
| Profit (loss) for the period before taxes | 9903 | €1,358 | -€30,051 | -€31,409 | |
| Income taxes | 67/77 | - | €2,638 | +€2,638 | |
| Profit (loss) for the period | 9904 | €1,358 | -€32,690 | -€34,048 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,358 | -€32,690 | -€34,048 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.