HALLA: 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.
HALLA
Largest movements
- Stocks and contracts -€10,863
down €10,863 (-10.9%), from €99,384 to €88,522
- Cash -€8,734
down €8,734 (-69.0%), from €12,663 to €3,929
mainly Net result for the year (-€11,545) and Tax, wage and social debts (-€5,716)
- Receivables within one year +€2,856
up €2,856 (+10.8%), from €26,559 to €29,415
of which Other amounts receivable: +€4,000
- Reserves -€11,545
down €11,545 (-10.4%), from €111,398 to €99,853
of which Distributable reserves: -€11,545
- Tax, wage and social debts -€5,716
down €5,716 (-84.3%), from €6,777 to €1,061
- Gross operating margin -€26,014
down €26,014, from €16,092 to -€9,922
- Taxes -€4,887
no longer reported in 2025 (was €4,887)
- Depreciation +€514
up €514 (+607%), from €85 to €599
- Other operating charges +€368
up €368 (+87.7%), from €420 to €787
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 | €139,641 | €122,902 | -€16,739 | -12.0% |
| Fixed assets | 21/28 | €1,035 | €1,037 | +€1 | +0.1% |
| Tangible fixed assets | 22/27 | €915 | €917 | +€1 | +0.1% |
| Plant, machinery and equipment | 23 | €915 | €917 | +€1 | +0.1% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €138,605 | €121,865 | -€16,740 | -12.1% |
| Stocks and contracts in progress | 3 | €99,384 | €88,522 | -€10,863 | -10.9% |
| Stocks | 30/36 | €99,384 | €88,522 | -€10,863 | -10.9% |
| Amounts receivable within one year | 40/41 | €26,559 | €29,415 | +€2,856 | +10.8% |
| Trade receivables | 40 | €26,559 | €25,415 | -€1,144 | -4.3% |
| Other amounts receivable | 41 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €12,663 | €3,929 | -€8,734 | -69.0% |
| Total equity and liabilities | 10/49 | €139,641 | €122,902 | -€16,739 | -12.0% |
| Equity | 10/15 | €129,998 | €118,453 | -€11,545 | -8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,398 | €99,853 | -€11,545 | -10.4% |
| 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 | €109,538 | €97,993 | -€11,545 | -10.5% |
| Amounts payable | 17/49 | €9,642 | €4,449 | -€5,194 | -53.9% |
| Amounts payable within one year | 42/48 | €9,642 | €4,449 | -€5,194 | -53.9% |
| Trade debts | 44 | €2,253 | €2,991 | +€738 | +32.8% |
| Suppliers | 440/4 | €2,253 | €2,991 | +€738 | +32.8% |
| Taxes, remuneration and social security | 45 | €6,777 | €1,061 | -€5,716 | -84.3% |
| Taxes | 450/3 | €6,777 | €1,061 | -€5,716 | -84.3% |
| Other amounts payable | 47/48 | €612 | €396 | -€216 | -35.3% |
| Non-recurring operating income | 76A | €1,685 | - | -€1,685 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85 | €599 | +€514 | +607% |
| Other operating charges | 640/8 | €420 | €787 | +€368 | +87.7% |
| Gross operating margin | 9900 | €16,092 | -€9,922 | -€26,014 | |
| Operating profit (loss) | 9901 | €15,587 | -€11,308 | -€26,896 | |
| Financial income | 75/76B | €32 | €77 | +€45 | +141% |
| Recurring financial income | 75 | €32 | €77 | +€45 | +141% |
| Financial charges | 65/66B | €168 | €314 | +€146 | +87.2% |
| Recurring financial charges | 65 | €168 | €314 | +€146 | +87.2% |
| Profit (loss) for the period before taxes | 9903 | €15,452 | -€11,545 | -€26,997 | |
| Income taxes | 67/77 | €4,887 | - | -€4,887 | |
| Profit (loss) for the period | 9904 | €10,565 | -€11,545 | -€22,110 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,565 | -€11,545 | -€22,110 |
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 28 October 2026 via checked.be.