HALIDEAL: 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.
HALIDEAL
Largest movements
- Cash +€28,171
up €28,171 (+25.6%), from €109,901 to €138,072
mainly Net result for the year (+€94,940) and Stocks and contracts (+€27,934)
- Stocks and contracts -€27,934
down €27,934 (-12.9%), from €216,378 to €188,445
- Profit (loss) carried forward +€94,940
up €94,940 (+33.1%), from €286,590 to €381,530
- Trade debts -€81,991
down €81,991 (-38.7%), from €212,115 to €130,124
- Debts after one year -€15,800
down €15,800 (-7.6%), from €208,857 to €193,057
- Tax, wage and social debts +€8,037
up €8,037 (+13.0%), from €61,851 to €69,888
of which Taxes: +€9,423
- Staff costs +€10,993
up €10,993 (+13.6%), from €80,774 to €91,767
- Financial income -€4,187
down €4,187 (-99.9%), from €4,191 to €4
of which Non-recurring financial income: -€4,190
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 | €790,724 | €797,244 | +€6,519 | +0.8% |
| Fixed assets | 21/28 | €278,908 | €275,564 | -€3,344 | -1.2% |
| Intangible fixed assets | 21 | €6,867 | €4,940 | -€1,927 | -28.1% |
| Tangible fixed assets | 22/27 | €269,281 | €267,864 | -€1,417 | -0.5% |
| Land and buildings | 22 | €237,752 | €237,836 | +€83 | 0.0% |
| Plant, machinery and equipment | 23 | €4,028 | €362 | -€3,667 | -91.0% |
| Furniture and vehicles | 24 | €6,098 | €13,390 | +€7,293 | +120% |
| Leasing and similar rights | 25 | €21,402 | €16,276 | -€5,126 | -24.0% |
| Financial fixed assets | 28 | €2,760 | €2,760 | = | 0.0% |
| Current assets | 29/58 | €511,816 | €521,679 | +€9,863 | +1.9% |
| Stocks and contracts in progress | 3 | €216,378 | €188,445 | -€27,934 | -12.9% |
| Stocks | 30/36 | €216,378 | €188,445 | -€27,934 | -12.9% |
| Amounts receivable within one year | 40/41 | €185,537 | €193,130 | +€7,593 | +4.1% |
| Trade receivables | 40 | €182,453 | €193,013 | +€10,559 | +5.8% |
| Other amounts receivable | 41 | €3,083 | €117 | -€2,966 | -96.2% |
| Cash at bank and in hand | 54/58 | €109,901 | €138,072 | +€28,171 | +25.6% |
| Deferred charges and accrued income | 490/1 | - | €2,032 | +€2,032 | |
| Total equity and liabilities | 10/49 | €790,724 | €797,244 | +€6,519 | +0.8% |
| Equity | 10/15 | €292,790 | €387,730 | +€94,940 | +32.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €286,590 | €381,530 | +€94,940 | +33.1% |
| Amounts payable | 17/49 | €497,934 | €409,514 | -€88,420 | -17.8% |
| Amounts payable after more than one year | 17 | €208,857 | €193,057 | -€15,800 | -7.6% |
| Financial debts | 170/4 | €208,857 | €193,057 | -€15,800 | -7.6% |
| Amounts payable within one year | 42/48 | €289,077 | €216,457 | -€72,620 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €15,111 | €15,800 | +€690 | +4.6% |
| Financial debts | 43 | - | €644 | +€644 | |
| Credit institutions | 430/8 | - | €644 | +€644 | |
| Trade debts | 44 | €212,115 | €130,124 | -€81,991 | -38.7% |
| Suppliers | 440/4 | €212,115 | €130,124 | -€81,991 | -38.7% |
| Taxes, remuneration and social security | 45 | €61,851 | €69,888 | +€8,037 | +13.0% |
| Taxes | 450/3 | €55,306 | €64,729 | +€9,423 | +17.0% |
| Remuneration and social security | 454/9 | €6,546 | €5,159 | -€1,386 | -21.2% |
| Remuneration, social security and pensions | 62 | €80,774 | €91,767 | +€10,993 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,351 | €23,918 | +€568 | +2.4% |
| Other operating charges | 640/8 | €2,488 | €5,072 | +€2,583 | +104% |
| Gross operating margin | 9900 | €266,035 | €264,800 | -€1,235 | -0.5% |
| Operating profit (loss) | 9901 | €159,422 | €144,043 | -€15,379 | -9.6% |
| Financial income | 75/76B | €4,191 | €4 | -€4,187 | -99.9% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +259% |
| Non-recurring financial income | 76B | €4,190 | - | -€4,190 | |
| Financial charges | 65/66B | €6,735 | €6,087 | -€648 | -9.6% |
| Recurring financial charges | 65 | €6,735 | €6,087 | -€648 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €156,878 | €137,960 | -€18,918 | -12.1% |
| Income taxes | 67/77 | €41,904 | €43,020 | +€1,116 | +2.7% |
| Profit (loss) for the period | 9904 | €114,973 | €94,940 | -€20,034 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €114,973 | €94,940 | -€20,034 | -17.4% |
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 17 October 2026 via checked.be.