Hallaert Bouwconcept: 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.
What changed
Hallaert Bouwconcept
NACE 95.316, Washing and cleaning of motor vehicles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€10,598
2024 · €19,008-€8,410
Equity
€120,415
2024 · €110,650+€9,765
Cash
€13,724
2024 · €18,354-€4,630
Balance sheet total
€1.5m
2024 · €1.6m-€98,498
Largest movements
Assets
- Tangible fixed assets -€98,493
down €98,493 (-6.5%), from €1.5m to €1.4m
of which Plant, machinery and equipment: -€69,245
Equity and liabilities
- Debts after one year -€125,144
down €125,144 (-10.5%), from €1.2m to €1.1m
of which Financial debts: -€125,144
Income statement
- Gross operating margin -€7,397
down €7,397 (-4.4%), from €169,474 to €162,077
- Other operating charges +€4,102
up €4,102 (+167%), from €2,450 to €6,552
- Financial charges -€1,836
down €1,836 (-4.3%), from €42,817 to €40,982
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.
Result 2024
€19,008
Gross operating margin
-€7,397
Depreciation
+€136
Other operating charges
-€4,102
Other operating items
-€734
Financial income
+€208
Financial charges
+€1,836
Taxes
+€1,642
Result 2025
€10,598
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€114,421
Investment
-€588
Financing
-€118,463
Cash 2024
€18,354
From operations (derived)
+€114,421
Net result for the year
+€10,598
Depreciation
+€99,751
Stocks and contracts
-€412
Receivables within one year
-€5,113
Deferred charges and accrued income
+€230
Trade debts
+€11,542
Tax, wage and social debts
+€8,957
Advances received
-€10,596
Other debts
-€902
Accrued charges and deferred income
+€368
Investment (derived)
-€588
Investment in fixed assets (net)
-€588
Financing
-€118,463
Debts after one year
-€125,144
Current portion of long-term debt
+€7,514
Contributions, distributions and other
-€833
Cash 2025
€13,724
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,567,682 | €1,469,184 | -€98,498 | -6.3% |
| Fixed assets | 21/28 | €1,528,302 | €1,429,139 | -€99,163 | -6.5% |
| Intangible fixed assets | 21 | €1,504 | €834 | -€670 | -44.6% |
| Tangible fixed assets | 22/27 | €1,526,798 | €1,428,305 | -€98,493 | -6.5% |
| Land and buildings | 22 | €1,016,562 | €988,358 | -€28,204 | -2.8% |
| Plant, machinery and equipment | 23 | €508,788 | €439,543 | -€69,245 | -13.6% |
| Furniture and vehicles | 24 | €1,448 | €404 | -€1,044 | -72.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €39,380 | €40,045 | +€665 | +1.7% |
| Stocks and contracts in progress | 3 | €1,430 | €1,843 | +€412 | +28.8% |
| Stocks | 30/36 | €1,430 | €1,843 | +€412 | +28.8% |
| Amounts receivable within one year | 40/41 | €18,336 | €23,449 | +€5,113 | +27.9% |
| Trade receivables | 40 | €17,872 | €21,991 | +€4,119 | +23.0% |
| Other amounts receivable | 41 | €464 | €1,458 | +€994 | +214% |
| Cash at bank and in hand | 54/58 | €18,354 | €13,724 | -€4,630 | -25.2% |
| Deferred charges and accrued income | 490/1 | €1,260 | €1,030 | -€230 | -18.3% |
| Total equity and liabilities | 10/49 | €1,567,682 | €1,469,184 | -€98,498 | -6.3% |
| Equity | 10/15 | €110,650 | €120,415 | +€9,765 | +8.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €90,650 | €100,415 | +€9,765 | +10.8% |
| Distributable reserves | 133 | €90,650 | €100,415 | +€9,765 | +10.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,457,031 | €1,348,769 | -€108,262 | -7.4% |
| Amounts payable after more than one year | 17 | €1,191,122 | €1,065,978 | -€125,144 | -10.5% |
| Financial debts | 170/4 | €1,188,932 | €1,063,788 | -€125,144 | -10.5% |
| Other amounts payable | 178/9 | €2,190 | €2,190 | = | 0.0% |
| Amounts payable within one year | 42/48 | €265,384 | €281,899 | +€16,514 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €122,630 | €130,144 | +€7,514 | +6.1% |
| Financial debts | 43 | €35,000 | €35,000 | = | 0.0% |
| Credit institutions | 430/8 | €35,000 | €35,000 | = | 0.0% |
| Trade debts | 44 | €44,089 | €55,631 | +€11,542 | +26.2% |
| Suppliers | 440/4 | €44,089 | €55,631 | +€11,542 | +26.2% |
| Advances received on contracts in progress | 46 | €10,596 | €0 | -€10,596 | -100% |
| Taxes, remuneration and social security | 45 | €17,592 | €26,549 | +€8,957 | +50.9% |
| Taxes | 450/3 | €17,592 | €26,549 | +€8,957 | +50.9% |
| Other amounts payable | 47/48 | €35,477 | €34,575 | -€902 | -2.5% |
| Accrued charges and deferred income | 492/3 | €525 | €893 | +€368 | +70.0% |
| Non-recurring operating income | 76A | - | €7,500 | +€7,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,887 | €99,751 | -€136 | -0.1% |
| Other operating charges | 640/8 | €2,450 | €6,552 | +€4,102 | +167% |
| Non-recurring operating charges | 66A | - | €734 | +€734 | |
| Gross operating margin | 9900 | €169,474 | €162,077 | -€7,397 | -4.4% |
| Operating profit (loss) | 9901 | €67,137 | €55,040 | -€12,097 | -18.0% |
| Financial income | 75/76B | €0 | €208 | +€208 | +129,981% |
| Recurring financial income | 75 | €0 | €208 | +€208 | +129,981% |
| Financial charges | 65/66B | €42,817 | €40,982 | -€1,836 | -4.3% |
| Recurring financial charges | 65 | €42,817 | €40,982 | -€1,836 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €24,319 | €14,267 | -€10,053 | -41.3% |
| Income taxes | 67/77 | €5,311 | €3,669 | -€1,642 | -30.9% |
| Profit (loss) for the period | 9904 | €19,008 | €10,598 | -€8,410 | -44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,008 | €10,598 | -€8,410 | -44.2% |
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 17 October 2026 via checked.be.