HALIX: 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.
HALIX
Largest movements
- Financial fixed assets +€5.9m
up €5.9m (+63.1%), from €9.3m to €15.1m
- Cash +€219,451
up €219,451 (+21.1%), from €1.0m to €1.3m
mainly Contributions, distributions and other (+€5.8m) and Net result for the year (+€229,413)
- Contributions +€5.9m
up €5.9m (+99.0%), from €5.9m to €11.8m
- Profit (loss) carried forward +€205,279
no longer reported in 2023 (was -€205,279)
- Financial income +€250,000
new in 2023: €250,000
- Depreciation -€13,524
down €13,524 (-90.6%), from €14,925 to €1,401
- Gross operating margin -€5,626
down €5,626 (-56.3%), from -€9,988 to -€15,613
- Other operating charges +€2,589
up €2,589 (+298%), from €868 to €3,457
- Financial charges -€1,746
down €1,746 (-93.8%), from €1,862 to €116
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,579,264 | €16,661,051 | +€6.1m | +57.5% |
| Fixed assets | 21/28 | €9,521,600 | €15,378,887 | +€5.9m | +61.5% |
| Tangible fixed assets | 22/27 | €231,392 | €229,991 | -€1,401 | -0.6% |
| Land and buildings | 22 | €231,392 | €229,991 | -€1,401 | -0.6% |
| Financial fixed assets | 28 | €9,290,208 | €15,148,896 | +€5.9m | +63.1% |
| Current assets | 29/58 | €1,057,664 | €1,282,164 | +€224,500 | +21.2% |
| Amounts receivable within one year | 40/41 | €19,794 | €24,843 | +€5,049 | +25.5% |
| Other amounts receivable | 41 | €19,794 | €24,843 | +€5,049 | +25.5% |
| Cash at bank and in hand | 54/58 | €1,037,870 | €1,257,321 | +€219,451 | +21.1% |
| Total equity and liabilities | 10/49 | €10,579,264 | €16,661,051 | +€6.1m | +57.5% |
| Equity | 10/15 | €9,104,136 | €15,168,103 | +€6.1m | +66.6% |
| Contributions | 10/11 | €5,918,600 | €11,777,288 | +€5.9m | +99.0% |
| Revaluation surpluses | 12 | €3,390,815 | €3,390,815 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€205,279 | - | +€205,279 | |
| Amounts payable | 17/49 | €1,475,128 | €1,492,948 | +€17,820 | +1.2% |
| Amounts payable after more than one year | 17 | €1,448,167 | €1,448,167 | = | 0.0% |
| Financial debts | 170/4 | €1,448,167 | €1,448,167 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,211 | €44,031 | +€17,820 | +68.0% |
| Trade debts | 44 | €26,044 | €19,730 | -€6,314 | -24.2% |
| Suppliers | 440/4 | €26,044 | €19,730 | -€6,314 | -24.2% |
| Other amounts payable | 47/48 | €167 | €24,301 | +€24,134 | +14,453% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,925 | €1,401 | -€13,524 | -90.6% |
| Other operating charges | 640/8 | €868 | €3,457 | +€2,589 | +298% |
| Gross operating margin | 9900 | -€9,988 | -€15,613 | -€5,626 | -56.3% |
| Operating profit (loss) | 9901 | -€25,780 | -€20,471 | +€5,309 | +20.6% |
| Financial income | 75/76B | - | €250,000 | +€250,000 | |
| Recurring financial income | 75 | - | €250,000 | +€250,000 | |
| Financial charges | 65/66B | €1,862 | €116 | -€1,746 | -93.8% |
| Recurring financial charges | 65 | €1,862 | €116 | -€1,746 | -93.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,642 | €229,413 | +€257,056 | |
| Profit (loss) for the period | 9904 | -€27,642 | €229,413 | +€257,056 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,642 | €229,413 | +€257,056 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.