HaLeV: 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.
HaLeV
Largest movements
- Cash -€100
no longer reported in 2025 (was €100)
mainly Net result for the year (-€135)
- Profit (loss) carried forward -€135
down €135 (-15.8%), from €854 to €719
- Gross operating margin -€1,274
down €1,274, from €1,139 to -€135
- Taxes -€285
down €285 (-100.0%), from €285 to €0
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 | €3,139 | €3,025 | -€114 | -3.6% |
| Current assets | 29/58 | €3,139 | €3,025 | -€114 | -3.6% |
| Amounts receivable within one year | 40/41 | €3,039 | €3,025 | -€14 | -0.5% |
| Trade receivables | 40 | €3,025 | €3,025 | = | 0.0% |
| Other amounts receivable | 41 | €14 | - | -€14 | |
| Cash at bank and in hand | 54/58 | €100 | - | -€100 | |
| Total equity and liabilities | 10/49 | €3,139 | €3,025 | -€114 | -3.6% |
| Equity | 10/15 | €2,854 | €2,719 | -€135 | -4.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €854 | €719 | -€135 | -15.8% |
| Amounts payable | 17/49 | €285 | €306 | +€21 | +7.4% |
| Amounts payable within one year | 42/48 | €285 | €306 | +€21 | +7.4% |
| Taxes, remuneration and social security | 45 | €285 | €285 | = | 0.0% |
| Taxes | 450/3 | €285 | €285 | = | 0.0% |
| Other amounts payable | 47/48 | - | €21 | +€21 | |
| Gross operating margin | 9900 | €1,139 | -€135 | -€1,274 | |
| Operating profit (loss) | 9901 | €1,139 | -€135 | -€1,274 | |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Financial charges | 65/66B | €0 | €0 | = | |
| Recurring financial charges | 65 | €0 | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €1,139 | -€135 | -€1,274 | |
| Income taxes | 67/77 | €285 | €0 | -€285 | -100.0% |
| Profit (loss) for the period | 9904 | €854 | -€135 | -€989 | |
| Profit (loss) for the period to be appropriated | 9905 | €854 | -€135 | -€989 |
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 3 October 2026 via checked.be.