HALIMA: 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.
HALIMA
Largest movements
- Current assets -€27,441
down €27,441 (-62.8%), from €43,692 to €16,251
of which Cash: -€23,637
- Profit (loss) carried forward -€27,958
down €27,958, from €19,227 to -€8,730
- Debts within one year +€517
up €517 (+12.4%), from €4,160 to €4,677
- Gross operating margin -€28,237
down €28,237, from €785 to -€27,452
From the 2018 result to the 2019 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,692 | €16,251 | -€27,441 | -62.8% |
| Current assets | 29/58 | €43,692 | €16,251 | -€27,441 | -62.8% |
| Stocks and contracts in progress | 3 | €3,615 | - | -€3,615 | |
| Amounts receivable within one year | 40/41 | €2,744 | €2,664 | -€80 | -2.9% |
| Cash at bank and in hand | 54/58 | €37,224 | €13,587 | -€23,637 | -63.5% |
| Total equity and liabilities | 10/49 | €43,692 | €16,251 | -€27,441 | -62.8% |
| Equity | 10/15 | €39,532 | €11,574 | -€27,958 | -70.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,304 | €1,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,227 | -€8,730 | -€27,958 | |
| Amounts payable | 17/49 | €4,160 | €4,677 | +€517 | +12.4% |
| Amounts payable within one year | 42/48 | €4,160 | €4,677 | +€517 | +12.4% |
| Trade debts | 44 | €3,226 | €4,243 | +€1,016 | +31.5% |
| Gross operating margin | 9900 | €785 | -€27,452 | -€28,237 | |
| Operating profit (loss) | 9901 | €587 | -€27,699 | -€28,286 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Recurring financial charges | 65 | €113 | €140 | +€27 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €474 | -€27,839 | -€28,313 | |
| Income taxes | 67/77 | €193 | €118 | -€75 | -38.6% |
| Profit (loss) for the period | 9904 | €281 | -€27,958 | -€28,238 | |
| Profit (loss) for the period to be appropriated | 9905 | €281 | -€27,958 | -€28,238 |
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.