HALIL MARKET: 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.
HALIL MARKET
Largest movements
- Cash +€48,349
up €48,349 (+25.6%), from €188,581 to €236,930
mainly Net result for the year (+€32,153) and Trade debts (+€11,283)
- Receivables within one year +€8,143
up €8,143 (+89.2%), from €9,125 to €17,268
- Tangible fixed assets -€3,948
down €3,948 (-31.1%), from €12,681 to €8,733
of which Plant, machinery and equipment: -€2,648
- Stocks and contracts -€3,801
down €3,801 (-12.6%), from €30,100 to €26,299
- Profit (loss) carried forward +€32,153
up €32,153 (+19.1%), from €168,595 to €200,748
- Trade debts +€11,283
up €11,283 (+32.0%), from €35,253 to €46,536
- Tax, wage and social debts +€3,135
up €3,135 (+27.7%), from €11,317 to €14,453
- Turnover +€264,979
up €264,979 (+20.2%), from €1.3m to €1.6m
- Purchases and services +€249,869
up €249,869 (+21.1%), from €1.2m to €1.4m
- Taxes +€20,115
up €20,115 (+347%), from €5,794 to €25,910
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 | €242,330 | €291,073 | +€48,743 | +20.1% |
| Fixed assets | 21/28 | €14,524 | €10,576 | -€3,948 | -27.2% |
| Tangible fixed assets | 22/27 | €12,681 | €8,733 | -€3,948 | -31.1% |
| Plant, machinery and equipment | 23 | €10,189 | €7,541 | -€2,648 | -26.0% |
| Furniture and vehicles | 24 | €2,492 | €1,192 | -€1,300 | -52.2% |
| Financial fixed assets | 28 | €1,843 | €1,843 | = | 0.0% |
| Current assets | 29/58 | €227,806 | €280,497 | +€52,691 | +23.1% |
| Stocks and contracts in progress | 3 | €30,100 | €26,299 | -€3,801 | -12.6% |
| Stocks | 30/36 | €30,100 | €26,299 | -€3,801 | -12.6% |
| Amounts receivable within one year | 40/41 | €9,125 | €17,268 | +€8,143 | +89.2% |
| Other amounts receivable | 41 | €9,125 | €17,268 | +€8,143 | +89.2% |
| Cash at bank and in hand | 54/58 | €188,581 | €236,930 | +€48,349 | +25.6% |
| Total equity and liabilities | 10/49 | €242,330 | €291,073 | +€48,743 | +20.1% |
| Equity | 10/15 | €191,938 | €224,091 | +€32,153 | +16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,743 | €4,743 | = | 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% |
| Distributable reserves | 133 | €2,883 | €2,883 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,595 | €200,748 | +€32,153 | +19.1% |
| Amounts payable | 17/49 | €50,392 | €66,982 | +€16,590 | +32.9% |
| Amounts payable within one year | 42/48 | €50,392 | €66,982 | +€16,590 | +32.9% |
| Trade debts | 44 | €35,253 | €46,536 | +€11,283 | +32.0% |
| Suppliers | 440/4 | €35,253 | €46,536 | +€11,283 | +32.0% |
| Taxes, remuneration and social security | 45 | €11,317 | €14,453 | +€3,135 | +27.7% |
| Remuneration and social security | 454/9 | €11,317 | €14,453 | +€3,135 | +27.7% |
| Other amounts payable | 47/48 | €3,822 | €5,994 | +€2,172 | +56.8% |
| Turnover | 70 | €1,310,094 | €1,575,073 | +€264,979 | +20.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,182,455 | €1,432,324 | +€249,869 | +21.1% |
| Remuneration, social security and pensions | 62 | €73,315 | €74,255 | +€939 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,124 | €3,948 | +€824 | +26.4% |
| Other operating charges | 640/8 | €3,928 | €8,380 | +€4,451 | +113% |
| Gross operating margin | 9900 | €127,639 | €142,749 | +€15,110 | +11.8% |
| Operating profit (loss) | 9901 | €47,271 | €56,166 | +€8,895 | +18.8% |
| Financial income | 75/76B | €4,903 | €2,265 | -€2,638 | -53.8% |
| Recurring financial income | 75 | €1,987 | €265 | -€1,721 | -86.6% |
| Non-recurring financial income | 76B | €2,917 | €2,000 | -€917 | -31.4% |
| Financial charges | 65/66B | €738 | €370 | -€368 | -49.9% |
| Recurring financial charges | 65 | €738 | €370 | -€368 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €51,437 | €58,062 | +€6,625 | +12.9% |
| Income taxes | 67/77 | €5,794 | €25,910 | +€20,115 | +347% |
| Profit (loss) for the period | 9904 | €45,643 | €32,153 | -€13,490 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,643 | €32,153 | -€13,490 | -29.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.