HALIS: 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.
HALIS
Largest movements
- Cash +€68,577
up €68,577 (+156.3%), from €43,887 to €112,464
mainly Net result for the year (+€60,424) and Receivables within one year (+€11,777)
- Receivables within one year -€11,777
down €11,777 (-4.3%), from €274,503 to €262,726
of which Other amounts receivable: -€21,315
- Tangible fixed assets -€11,109
down €11,109 (-24.1%), from €46,036 to €34,927
of which Furniture and vehicles: -€8,252
- Profit (loss) carried forward +€60,424
up €60,424 (+61.5%), from €98,224 to €158,648
- Trade debts -€22,528
down €22,528 (-63.9%), from €35,261 to €12,733
- Tax, wage and social debts +€10,233
up €10,233 (+15.9%), from €64,163 to €74,396
of which Remuneration and social security: +€13,696
- Gross operating margin +€94,818
up €94,818 (+69.9%), from €135,734 to €230,552
- Staff costs +€79,018
up €79,018 (+141.0%), from €56,054 to €135,072
- Taxes +€4,000
up €4,000 (+21.1%), from €19,000 to €23,000
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.
Cash bridge derived
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 | €364,426 | €410,117 | +€45,691 | +12.5% |
| Fixed assets | 21/28 | €46,036 | €34,927 | -€11,109 | -24.1% |
| Tangible fixed assets | 22/27 | €46,036 | €34,927 | -€11,109 | -24.1% |
| Land and buildings | 22 | €26,237 | €25,322 | -€915 | -3.5% |
| Plant, machinery and equipment | 23 | €2,605 | €662 | -€1,942 | -74.6% |
| Furniture and vehicles | 24 | €17,195 | €8,943 | -€8,252 | -48.0% |
| Current assets | 29/58 | €318,389 | €375,189 | +€56,800 | +17.8% |
| Amounts receivable within one year | 40/41 | €274,503 | €262,726 | -€11,777 | -4.3% |
| Trade receivables | 40 | €144,654 | €154,192 | +€9,538 | +6.6% |
| Other amounts receivable | 41 | €129,849 | €108,533 | -€21,315 | -16.4% |
| Cash at bank and in hand | 54/58 | €43,887 | €112,464 | +€68,577 | +156.3% |
| Total equity and liabilities | 10/49 | €364,426 | €410,117 | +€45,691 | +12.5% |
| Equity | 10/15 | €258,727 | €319,151 | +€60,424 | +23.4% |
| Contributions | 10/11 | €8,800 | €8,800 | = | 0.0% |
| Reserves | 13 | €151,703 | €151,703 | = | 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 | €149,843 | €149,843 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,224 | €158,648 | +€60,424 | +61.5% |
| Amounts payable | 17/49 | €105,699 | €90,966 | -€14,732 | -13.9% |
| Amounts payable after more than one year | 17 | €3,595 | - | -€3,595 | |
| Financial debts | 170/4 | €3,595 | - | -€3,595 | |
| Amounts payable within one year | 42/48 | €102,103 | €90,966 | -€11,137 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €2,680 | €3,838 | +€1,158 | +43.2% |
| Trade debts | 44 | €35,261 | €12,733 | -€22,528 | -63.9% |
| Suppliers | 440/4 | €35,261 | €12,733 | -€22,528 | -63.9% |
| Taxes, remuneration and social security | 45 | €64,163 | €74,396 | +€10,233 | +15.9% |
| Taxes | 450/3 | €64,163 | €60,700 | -€3,463 | -5.4% |
| Remuneration and social security | 454/9 | - | €13,696 | +€13,696 | |
| Remuneration, social security and pensions | 62 | €56,054 | €135,072 | +€79,018 | +141.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,562 | €11,109 | -€453 | -3.9% |
| Other operating charges | 640/8 | €2,418 | €524 | -€1,894 | -78.3% |
| Gross operating margin | 9900 | €135,734 | €230,552 | +€94,818 | +69.9% |
| Operating profit (loss) | 9901 | €65,701 | €83,847 | +€18,147 | +27.6% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | - | €424 | +€424 | |
| Recurring financial charges | 65 | - | €424 | +€424 | |
| Profit (loss) for the period before taxes | 9903 | €65,701 | €83,424 | +€17,723 | +27.0% |
| Income taxes | 67/77 | €19,000 | €23,000 | +€4,000 | +21.1% |
| Profit (loss) for the period | 9904 | €46,701 | €60,424 | +€13,723 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,701 | €60,424 | +€13,723 | +29.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.