HALIAS: 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.
HALIAS
Largest movements
- Tangible fixed assets -€8,205
down €8,205 (-15.3%), from €53,785 to €45,580
of which Land and buildings: -€7,500
- Receivables within one year -€790
down €790 (-78.6%), from €1,006 to €215
of which Trade receivables: -€704
- Debts after one year -€11,177
down €11,177 (-37.6%), from €29,703 to €18,527
- Profit (loss) carried forward +€1,303
up €1,303 (+6.9%), from -€18,861 to -€17,558
- Gross operating margin +€2,174
up €2,174 (+21.0%), from €10,360 to €12,534
- Depreciation -€919
down €919 (-10.1%), from €9,124 to €8,205
- Financial charges -€376
down €376 (-21.8%), from €1,723 to €1,348
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 | €56,478 | €47,368 | -€9,110 | -16.1% |
| Fixed assets | 21/28 | €53,835 | €45,630 | -€8,205 | -15.2% |
| Tangible fixed assets | 22/27 | €53,785 | €45,580 | -€8,205 | -15.3% |
| Land and buildings | 22 | €52,500 | €45,000 | -€7,500 | -14.3% |
| Furniture and vehicles | 24 | €1,285 | €580 | -€705 | -54.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €2,643 | €1,738 | -€905 | -34.3% |
| Amounts receivable within one year | 40/41 | €1,006 | €215 | -€790 | -78.6% |
| Trade receivables | 40 | €919 | €215 | -€704 | -76.6% |
| Other amounts receivable | 41 | €87 | - | -€87 | |
| Cash at bank and in hand | 54/58 | €303 | €154 | -€149 | -49.3% |
| Deferred charges and accrued income | 490/1 | €1,335 | €1,369 | +€34 | +2.6% |
| Total equity and liabilities | 10/49 | €56,478 | €47,368 | -€9,110 | -16.1% |
| Equity | 10/15 | €11,456 | €12,759 | +€1,303 | +11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,717 | €11,717 | = | 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% |
| Tax-exempt reserves | 132 | €9,857 | €9,857 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,861 | -€17,558 | +€1,303 | +6.9% |
| Amounts payable | 17/49 | €45,022 | €34,609 | -€10,413 | -23.1% |
| Amounts payable after more than one year | 17 | €29,703 | €18,527 | -€11,177 | -37.6% |
| Financial debts | 170/4 | €29,703 | €18,527 | -€11,177 | -37.6% |
| Amounts payable within one year | 42/48 | €15,319 | €16,082 | +€764 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €10,788 | €11,177 | +€389 | +3.6% |
| Trade debts | 44 | €954 | €1,228 | +€275 | +28.8% |
| Suppliers | 440/4 | €954 | €1,228 | +€275 | +28.8% |
| Taxes, remuneration and social security | 45 | €1,204 | €1,204 | = | 0.0% |
| Taxes | 450/3 | €1,204 | €1,204 | = | 0.0% |
| Other amounts payable | 47/48 | €2,374 | €2,474 | +€100 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,124 | €8,205 | -€919 | -10.1% |
| Other operating charges | 640/8 | €1,626 | €1,679 | +€53 | +3.2% |
| Gross operating margin | 9900 | €10,360 | €12,534 | +€2,174 | +21.0% |
| Operating profit (loss) | 9901 | -€390 | €2,651 | +€3,041 | |
| Financial charges | 65/66B | €1,723 | €1,348 | -€376 | -21.8% |
| Recurring financial charges | 65 | €1,723 | €1,348 | -€376 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,113 | €1,303 | +€3,416 | |
| Profit (loss) for the period | 9904 | -€2,113 | €1,303 | +€3,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,113 | €1,303 | +€3,416 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.