HALEMA Services: 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.
HALEMA Services
Largest movements
- Cash +€41,508
up €41,508 (+112.2%), from €37,007 to €78,516
mainly Net result for the year (+€87,615) and Receivables within one year (+€30,212)
- Tangible fixed assets +€35,045
up €35,045 (+2089.5%), from €1,677 to €36,722
- Receivables within one year -€30,212
down €30,212 (-54.0%), from €55,977 to €25,765
of which Trade receivables: -€45,028
- Current investments -€9,292
down €9,292 (-5.4%), from €173,000 to €163,708
- Reserves +€70,000
up €70,000 (+56.5%), from €124,000 to €194,000
- Tax, wage and social debts -€29,693
down €29,693 (-60.7%), from €48,906 to €19,213
- Other debts -€20,568
no longer reported in 2025 (was €20,568)
- Profit (loss) carried forward +€17,615
up €17,615 (+25.2%), from €69,981 to €87,595
- Gross operating margin -€120,625
down €120,625 (-48.8%), from €247,038 to €126,413
- Taxes -€36,414
down €36,414 (-53.1%), from €68,520 to €32,107
- Depreciation +€8,176
up €8,176 (+1351.7%), from €605 to €8,781
- Financial income +€3,551
up €3,551 (+811.5%), from €438 to €3,988
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 | €267,662 | €305,213 | +€37,551 | +14.0% |
| Fixed assets | 21/28 | €1,677 | €36,722 | +€35,045 | +2089.5% |
| Tangible fixed assets | 22/27 | €1,677 | €36,722 | +€35,045 | +2089.5% |
| Furniture and vehicles | 24 | €1,677 | €36,722 | +€35,045 | +2089.5% |
| Current assets | 29/58 | €265,984 | €268,491 | +€2,506 | +0.9% |
| Amounts receivable within one year | 40/41 | €55,977 | €25,765 | -€30,212 | -54.0% |
| Trade receivables | 40 | €55,918 | €10,890 | -€45,028 | -80.5% |
| Other amounts receivable | 41 | €59 | €14,875 | +€14,816 | +24933.6% |
| Current investments | 50/53 | €173,000 | €163,708 | -€9,292 | -5.4% |
| Cash at bank and in hand | 54/58 | €37,007 | €78,516 | +€41,508 | +112.2% |
| Deferred charges and accrued income | 490/1 | - | €502 | +€502 | |
| Total equity and liabilities | 10/49 | €267,662 | €305,213 | +€37,551 | +14.0% |
| Equity | 10/15 | €197,981 | €285,595 | +€87,615 | +44.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | €4,000 | €4,000 | = | 0.0% |
| Issued capital | 100 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €124,000 | €194,000 | +€70,000 | +56.5% |
| Distributable reserves | 133 | €124,000 | €194,000 | +€70,000 | +56.5% |
| Profit (loss) carried forward | 14 | €69,981 | €87,595 | +€17,615 | +25.2% |
| Amounts payable | 17/49 | €69,681 | €19,618 | -€50,063 | -71.8% |
| Amounts payable within one year | 42/48 | €69,681 | €19,618 | -€50,063 | -71.8% |
| Trade debts | 44 | €207 | €405 | +€198 | +95.5% |
| Suppliers | 440/4 | €207 | €405 | +€198 | +95.5% |
| Taxes, remuneration and social security | 45 | €48,906 | €19,213 | -€29,693 | -60.7% |
| Taxes | 450/3 | €48,906 | €19,213 | -€29,693 | -60.7% |
| Other amounts payable | 47/48 | €20,568 | - | -€20,568 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €605 | €8,781 | +€8,176 | +1351.7% |
| Other operating charges | 640/8 | €387 | €830 | +€443 | +114.4% |
| Gross operating margin | 9900 | €247,038 | €126,413 | -€120,625 | -48.8% |
| Operating profit (loss) | 9901 | €246,046 | €116,802 | -€129,244 | -52.5% |
| Financial income | 75/76B | €438 | €3,988 | +€3,551 | +811.5% |
| Recurring financial income | 75 | €438 | €3,988 | +€3,551 | +811.5% |
| Financial charges | 65/66B | €170 | €1,069 | +€899 | +527.2% |
| Recurring financial charges | 65 | €170 | €1,069 | +€899 | +527.2% |
| Profit (loss) for the period before taxes | 9903 | €246,313 | €119,721 | -€126,592 | -51.4% |
| Income taxes | 67/77 | €68,520 | €32,107 | -€36,414 | -53.1% |
| Profit (loss) for the period | 9904 | €177,793 | €87,615 | -€90,178 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €177,793 | €87,615 | -€90,178 | -50.7% |
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 29 September 2026 via checked.be.