HALL - BURO: 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 - BURO
Largest movements
- Receivables within one year -€12,457
down €12,457 (-3.6%), from €345,445 to €332,988
of which Trade receivables: -€10,858
- Cash -€7,582
down €7,582 (-4.4%), from €171,936 to €164,354
mainly Trade debts (-€26,429) and Accrued charges and deferred income (-€7,100)
- Trade debts -€26,429
down €26,429 (-25.5%), from €103,807 to €77,378
- Profit (loss) carried forward +€14,607
up €14,607 (+5.9%), from €248,343 to €262,950
- Accrued charges and deferred income -€7,100
down €7,100 (-95.4%), from €7,440 to €340
- Financial income +€25,360
up €25,360 (+667%), from €3,803 to €29,163
- Taxes -€12,453
down €12,453 (-71.5%), from €17,410 to €4,957
- Gross operating margin -€11,989
down €11,989 (-10.2%), from €117,273 to €105,284
- Staff costs +€8,705
up €8,705 (+9.4%), from €92,194 to €100,899
- Depreciation -€7,710
no longer reported in 2025 (was €7,710)
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 | €538,080 | €521,336 | -€16,744 | -3.1% |
| Fixed assets | 21/28 | €6,115 | €8,310 | +€2,195 | +35.9% |
| Tangible fixed assets | 22/27 | €4,759 | €6,954 | +€2,195 | +46.1% |
| Plant, machinery and equipment | 23 | €1,919 | €4,114 | +€2,195 | +114% |
| Furniture and vehicles | 24 | €2,840 | €2,840 | = | 0.0% |
| Financial fixed assets | 28 | €1,356 | €1,356 | = | 0.0% |
| Current assets | 29/58 | €531,965 | €513,026 | -€18,939 | -3.6% |
| Stocks and contracts in progress | 3 | €14,584 | €15,683 | +€1,099 | +7.5% |
| Stocks | 30/36 | €14,584 | €15,683 | +€1,099 | +7.5% |
| Amounts receivable within one year | 40/41 | €345,445 | €332,988 | -€12,457 | -3.6% |
| Trade receivables | 40 | €20,068 | €9,210 | -€10,858 | -54.1% |
| Other amounts receivable | 41 | €325,377 | €323,778 | -€1,599 | -0.5% |
| Cash at bank and in hand | 54/58 | €171,936 | €164,354 | -€7,582 | -4.4% |
| Deferred charges and accrued income | 490/1 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €538,080 | €521,336 | -€16,744 | -3.1% |
| Equity | 10/15 | €424,376 | €438,983 | +€14,607 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €157,433 | €157,433 | = | 0.0% |
| Tax-exempt reserves | 132 | €128,499 | €128,499 | = | 0.0% |
| Distributable reserves | 133 | €28,934 | €28,934 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,343 | €262,950 | +€14,607 | +5.9% |
| Provisions and deferred taxes | 16 | €1,197 | €1,197 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,197 | €1,197 | = | 0.0% |
| Major repairs and maintenance | 162 | €1,197 | €1,197 | = | 0.0% |
| Amounts payable | 17/49 | €112,507 | €81,156 | -€31,351 | -27.9% |
| Amounts payable within one year | 42/48 | €105,067 | €80,816 | -€24,251 | -23.1% |
| Trade debts | 44 | €103,807 | €77,378 | -€26,429 | -25.5% |
| Suppliers | 440/4 | €103,807 | €77,378 | -€26,429 | -25.5% |
| Taxes, remuneration and social security | 45 | €1,211 | €2,534 | +€1,323 | +109% |
| Taxes | 450/3 | €46 | - | -€46 | |
| Remuneration and social security | 454/9 | €1,165 | €2,534 | +€1,369 | +118% |
| Other amounts payable | 47/48 | €49 | €904 | +€855 | +1,745% |
| Accrued charges and deferred income | 492/3 | €7,440 | €340 | -€7,100 | -95.4% |
| Remuneration, social security and pensions | 62 | €92,194 | €100,899 | +€8,705 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,710 | - | -€7,710 | |
| Other operating charges | 640/8 | €15,468 | €12,936 | -€2,532 | -16.4% |
| Non-recurring operating charges | 66A | €67 | - | -€67 | |
| Gross operating margin | 9900 | €117,273 | €105,284 | -€11,989 | -10.2% |
| Operating profit (loss) | 9901 | €1,834 | -€8,551 | -€10,385 | |
| Financial income | 75/76B | €3,803 | €29,163 | +€25,360 | +667% |
| Recurring financial income | 75 | €3,803 | €29,163 | +€25,360 | +667% |
| Financial charges | 65/66B | €1,329 | €1,048 | -€281 | -21.1% |
| Recurring financial charges | 65 | €1,329 | €1,048 | -€281 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €4,308 | €19,564 | +€15,256 | +354% |
| Income taxes | 67/77 | €17,410 | €4,957 | -€12,453 | -71.5% |
| Profit (loss) for the period | 9904 | -€13,102 | €14,607 | +€27,709 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,102 | €14,607 | +€27,709 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.