HALIMA: 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.
HALIMA
Largest movements
- Tangible fixed assets +€105,795
up €105,795 (+12.9%), from €819,083 to €924,878
of which Land and buildings: +€105,962
- Cash -€59,196
down €59,196 (-99.6%), from €59,408 to €213
mainly Investment in fixed assets (net) (-€133,972) and Debts after one year (-€124,462)
- Other debts +€295,527
up €295,527 (+69.0%), from €428,258 to €723,785
- Debts after one year -€124,462
down €124,462 (-100.0%), from €124,462 to €0
- Profit (loss) carried forward -€71,280
down €71,280 (-27.6%), from €258,363 to €187,083
- Current portion of long-term debt -€52,731
down €52,731 (-100.0%), from €52,731 to €0
- Gross operating margin -€134,372
down €134,372, from €119,303 to -€15,069
- Other operating charges +€6,714
up €6,714 (+210.5%), from €3,189 to €9,903
- Financial charges -€3,293
down €3,293 (-14.7%), from €22,464 to €19,171
of which Financial charges: -€3,293
- Depreciation -€1,952
down €1,952 (-6.5%), from €30,129 to €28,177
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 | €900,997 | €948,553 | +€47,556 | +5.3% |
| Fixed assets | 21/28 | €839,231 | €945,026 | +€105,795 | +12.6% |
| Tangible fixed assets | 22/27 | €819,083 | €924,878 | +€105,795 | +12.9% |
| Land and buildings | 22 | €818,916 | €924,878 | +€105,962 | +12.9% |
| Plant, machinery and equipment | 23 | €168 | €0 | -€168 | -100.0% |
| Financial fixed assets | 28 | €20,148 | €20,148 | = | 0.0% |
| Current assets | 29/58 | €61,766 | €3,527 | -€58,239 | -94.3% |
| Amounts receivable within one year | 40/41 | €737 | €1,623 | +€886 | +120.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €737 | €1,623 | +€886 | +120.1% |
| Cash at bank and in hand | 54/58 | €59,408 | €213 | -€59,196 | -99.6% |
| Deferred charges and accrued income | 490/1 | €1,620 | €1,691 | +€71 | +4.4% |
| Total equity and liabilities | 10/49 | €900,997 | €948,553 | +€47,556 | +5.3% |
| Equity | 10/15 | €278,823 | €207,543 | -€71,280 | -25.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €258,363 | €187,083 | -€71,280 | -27.6% |
| Amounts payable | 17/49 | €622,175 | €741,010 | +€118,835 | +19.1% |
| Amounts payable after more than one year | 17 | €124,462 | €0 | -€124,462 | -100.0% |
| Financial debts | 170/4 | €124,462 | €0 | -€124,462 | -100.0% |
| Amounts payable within one year | 42/48 | €483,895 | €724,978 | +€241,084 | +49.8% |
| Current portion of amounts payable after more than one year | 42 | €52,731 | €0 | -€52,731 | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,906 | €1,168 | -€1,737 | -59.8% |
| Suppliers | 440/4 | €2,906 | €1,168 | -€1,737 | -59.8% |
| Taxes, remuneration and social security | 45 | €0 | €25 | +€25 | |
| Taxes | 450/3 | €0 | €25 | +€25 | |
| Other amounts payable | 47/48 | €428,258 | €723,785 | +€295,527 | +69.0% |
| Accrued charges and deferred income | 492/3 | €13,817 | €16,032 | +€2,214 | +16.0% |
| Non-recurring operating income | 76A | €131,118 | €0 | -€131,118 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,129 | €28,177 | -€1,952 | -6.5% |
| Other operating charges | 640/8 | €3,189 | €9,903 | +€6,714 | +210.5% |
| Non-recurring operating charges | 66A | - | €11 | +€11 | |
| Gross operating margin | 9900 | €119,303 | -€15,069 | -€134,372 | |
| Operating profit (loss) | 9901 | €85,985 | -€53,160 | -€139,145 | |
| Financial income | 75/76B | €2,106 | €1,110 | -€996 | -47.3% |
| Recurring financial income | 75 | €2,106 | €1,110 | -€996 | -47.3% |
| Financial charges | 65/66B | €22,464 | €19,171 | -€3,293 | -14.7% |
| Recurring financial charges | 65 | €22,464 | €19,171 | -€3,293 | -14.7% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €65,628 | -€71,221 | -€136,849 | |
| Income taxes | 67/77 | - | €59 | +€59 | |
| Profit (loss) for the period | 9904 | €65,628 | -€71,280 | -€136,907 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,628 | -€71,280 | -€136,907 |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.