HALEBOE: 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.
HALEBOE
Largest movements
- Receivables within one year -€2,147
down €2,147 (-95.9%), from €2,239 to €92
- Cash +€1,549
up €1,549 (+2968.2%), from €52 to €1,601
mainly Receivables within one year (+€2,147) and Other debts (+€2,134)
- Profit (loss) carried forward -€2,733
down €2,733 (-4.2%), from -€64,882 to -€67,615
- Other debts +€2,134
up €2,134 (+20.8%), from €10,248 to €12,381
- Other operating charges +€400
new in 2025: €400
- Gross operating margin -€73
down €73 (-3.3%), from -€2,218 to -€2,291
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 | €3,731 | €3,133 | -€599 | -16.0% |
| Fixed assets | 21/28 | €1,440 | €1,440 | = | 0.0% |
| Financial fixed assets | 28 | €1,440 | €1,440 | = | 0.0% |
| Current assets | 29/58 | €2,291 | €1,693 | -€599 | -26.1% |
| Amounts receivable within one year | 40/41 | €2,239 | €92 | -€2,147 | -95.9% |
| Other amounts receivable | 41 | €2,239 | €92 | -€2,147 | -95.9% |
| Cash at bank and in hand | 54/58 | €52 | €1,601 | +€1,549 | +2968.2% |
| Total equity and liabilities | 10/49 | €3,731 | €3,133 | -€599 | -16.0% |
| Equity | 10/15 | -€51,453 | -€54,185 | -€2,733 | -5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,230 | €7,230 | = | 0.0% |
| Non-distributable reserves | 130/1 | €361 | €361 | = | 0.0% |
| Reserves not available under the articles | 1311 | €361 | €361 | = | 0.0% |
| Distributable reserves | 133 | €6,868 | €6,868 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,882 | -€67,615 | -€2,733 | -4.2% |
| Amounts payable | 17/49 | €55,184 | €57,318 | +€2,134 | +3.9% |
| Amounts payable after more than one year | 17 | €44,936 | €44,936 | = | 0.0% |
| Financial debts | 170/4 | €44,936 | €44,936 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,248 | €12,381 | +€2,134 | +20.8% |
| Other amounts payable | 47/48 | €10,248 | €12,381 | +€2,134 | +20.8% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€2,218 | -€2,291 | -€73 | -3.3% |
| Operating profit (loss) | 9901 | -€2,218 | -€2,691 | -€473 | -21.3% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,260 | -€2,733 | -€473 | -20.9% |
| Profit (loss) for the period | 9904 | -€2,260 | -€2,733 | -€473 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,260 | -€2,733 | -€473 | -20.9% |
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 6 October 2026 via checked.be.