HALL 78: 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.
HALL 78
Largest movements
- Receivables within one year -€38,250
down €38,250 (-86.6%), from €44,172 to €5,923
of which Trade receivables: -€36,017
- Tangible fixed assets -€13,397
down €13,397 (-15.2%), from €87,974 to €74,577
- Cash +€5,832
up €5,832 (+8.0%), from €72,650 to €78,482
mainly Receivables within one year (+€38,250) and Depreciation (+€15,124)
- Trade debts -€36,032
down €36,032 (-99.3%), from €36,275 to €243
- Profit (loss) carried forward -€10,205
down €10,205 (-24.1%), from -€42,346 to -€52,551
- Depreciation +€8,201
up €8,201 (+118%), from €6,923 to €15,124
- Other operating charges +€4,004
up €4,004 (+59.8%), from €6,701 to €10,705
- Gross operating margin +€3,537
up €3,537 (+22.3%), from €15,878 to €19,416
- Taxes +€723
up €723 (+27.2%), from €2,659 to €3,382
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.
Derived cash bridge
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 | €212,247 | €166,366 | -€45,881 | -21.6% |
| Fixed assets | 21/28 | €91,306 | €77,909 | -€13,397 | -14.7% |
| Tangible fixed assets | 22/27 | €87,974 | €74,577 | -€13,397 | -15.2% |
| Land and buildings | 22 | €52,866 | €47,066 | -€5,801 | -11.0% |
| Plant, machinery and equipment | 23 | €997 | - | -€997 | |
| Furniture and vehicles | 24 | €34,111 | €27,511 | -€6,600 | -19.3% |
| Financial fixed assets | 28 | €3,332 | €3,332 | = | 0.0% |
| Current assets | 29/58 | €120,941 | €88,458 | -€32,483 | -26.9% |
| Amounts receivable within one year | 40/41 | €44,172 | €5,923 | -€38,250 | -86.6% |
| Trade receivables | 40 | €39,848 | €3,830 | -€36,017 | -90.4% |
| Other amounts receivable | 41 | €4,325 | €2,092 | -€2,232 | -51.6% |
| Cash at bank and in hand | 54/58 | €72,650 | €78,482 | +€5,832 | +8.0% |
| Deferred charges and accrued income | 490/1 | €4,118 | €4,053 | -€66 | -1.6% |
| Total equity and liabilities | 10/49 | €212,247 | €166,366 | -€45,881 | -21.6% |
| Equity | 10/15 | €57,654 | €47,449 | -€10,205 | -17.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,346 | -€52,551 | -€10,205 | -24.1% |
| Amounts payable | 17/49 | €154,593 | €118,917 | -€35,675 | -23.1% |
| Amounts payable after more than one year | 17 | €74,864 | €74,864 | = | 0.0% |
| Financial debts | 170/4 | €74,864 | €74,864 | = | 0.0% |
| Amounts payable within one year | 42/48 | €79,729 | €44,054 | -€35,675 | -44.7% |
| Trade debts | 44 | €36,275 | €243 | -€36,032 | -99.3% |
| Suppliers | 440/4 | €36,275 | €243 | -€36,032 | -99.3% |
| Taxes, remuneration and social security | 45 | €648 | €1,425 | +€777 | +120% |
| Taxes | 450/3 | €648 | €1,425 | +€777 | +120% |
| Other amounts payable | 47/48 | €42,806 | €42,386 | -€420 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,923 | €15,124 | +€8,201 | +118% |
| Other operating charges | 640/8 | €6,701 | €10,705 | +€4,004 | +59.8% |
| Non-recurring operating charges | 66A | - | €737 | +€737 | |
| Gross operating margin | 9900 | €15,878 | €19,416 | +€3,537 | +22.3% |
| Operating profit (loss) | 9901 | €2,255 | -€7,150 | -€9,405 | |
| Financial income | 75/76B | €591 | €409 | -€182 | -30.8% |
| Recurring financial income | 75 | €591 | €409 | -€182 | -30.8% |
| Financial charges | 65/66B | €86 | €83 | -€3 | -3.6% |
| Recurring financial charges | 65 | €86 | €83 | -€3 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €2,759 | -€6,824 | -€9,583 | |
| Income taxes | 67/77 | €2,659 | €3,382 | +€723 | +27.2% |
| Profit (loss) for the period | 9904 | €101 | -€10,205 | -€10,306 | |
| Profit (loss) for the period to be appropriated | 9905 | €101 | -€10,205 | -€10,306 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.