Hallaert Elektriciteit: what changed
Hallaert Elektriciteit
Largest movements
- Receivables within one year +€39,765
up €39,765 (+58.5%), from €67,957 to €107,723
of which Trade receivables: +€37,559
- Cash -€8,684
down €8,684 (-50.0%), from €17,352 to €8,668
mainly Receivables within one year (-€39,765) and Other debts (-€20,116)
- Deferred charges and accrued income -€6,557
down €6,557 (-45.7%), from €14,361 to €7,804
- Tangible fixed assets -€4,147
down €4,147 (-23.2%), from €17,867 to €13,720
of which Furniture and vehicles: -€3,900
- Trade debts +€30,325
up €30,325 (+108%), from €28,117 to €58,442
- Other debts -€20,116
down €20,116 (-100%), from €20,116 to €0
- Reserves +€11,969
up €11,969 (+53.0%), from €22,575 to €34,544
- Debts after one year -€3,057
down €3,057 (-35.3%), from €8,666 to €5,609
- Tax, wage and social debts +€2,464
up €2,464 (+10.8%), from €22,748 to €25,212
of which Taxes: +€2,184
- Gross operating margin -€8,953
down €8,953 (-23.3%), from €38,454 to €29,501
- Financial charges -€1,741
down €1,741 (-36.0%), from €4,841 to €3,100
- Depreciation +€832
up €832 (+12.6%), from €6,593 to €7,425
- Financial income +€643
up €643 (+25.0%), from €2,574 to €3,217
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,687 | €139,264 | +€20,577 | +17.3% |
| Fixed assets | 21/28 | €18,017 | €13,870 | -€4,147 | -23.0% |
| Tangible fixed assets | 22/27 | €17,867 | €13,720 | -€4,147 | -23.2% |
| Plant, machinery and equipment | 23 | €6,167 | €5,920 | -€247 | -4.0% |
| Furniture and vehicles | 24 | €11,700 | €7,800 | -€3,900 | -33.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €100,670 | €125,394 | +€24,724 | +24.6% |
| Stocks and contracts in progress | 3 | €1,000 | €1,200 | +€200 | +20.0% |
| Stocks | 30/36 | €1,000 | €1,200 | +€200 | +20.0% |
| Amounts receivable within one year | 40/41 | €67,957 | €107,723 | +€39,765 | +58.5% |
| Trade receivables | 40 | €18,847 | €56,406 | +€37,559 | +199% |
| Other amounts receivable | 41 | €49,110 | €51,316 | +€2,206 | +4.5% |
| Cash at bank and in hand | 54/58 | €17,352 | €8,668 | -€8,684 | -50.0% |
| Deferred charges and accrued income | 490/1 | €14,361 | €7,804 | -€6,557 | -45.7% |
| Total equity and liabilities | 10/49 | €118,687 | €139,264 | +€20,577 | +17.3% |
| Equity | 10/15 | €34,975 | €46,944 | +€11,969 | +34.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €22,575 | €34,544 | +€11,969 | +53.0% |
| Distributable reserves | 133 | €22,575 | €34,544 | +€11,969 | +53.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €83,712 | €92,321 | +€8,608 | +10.3% |
| Amounts payable after more than one year | 17 | €8,666 | €5,609 | -€3,057 | -35.3% |
| Financial debts | 170/4 | €8,666 | €5,609 | -€3,057 | -35.3% |
| Amounts payable within one year | 42/48 | €75,046 | €86,711 | +€11,665 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €2,845 | €3,057 | +€212 | +7.5% |
| Financial debts | 43 | €1,220 | €0 | -€1,220 | -100% |
| Credit institutions | 430/8 | €1,220 | €0 | -€1,220 | -100% |
| Trade debts | 44 | €28,117 | €58,442 | +€30,325 | +108% |
| Suppliers | 440/4 | €28,117 | €58,442 | +€30,325 | +108% |
| Taxes, remuneration and social security | 45 | €22,748 | €25,212 | +€2,464 | +10.8% |
| Taxes | 450/3 | €20,998 | €23,183 | +€2,184 | +10.4% |
| Remuneration and social security | 454/9 | €1,750 | €2,030 | +€280 | +16.0% |
| Other amounts payable | 47/48 | €20,116 | €0 | -€20,116 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,593 | €7,425 | +€832 | +12.6% |
| Other operating charges | 640/8 | €2,876 | €2,661 | -€216 | -7.5% |
| Non-recurring operating charges | 66A | - | €748 | +€748 | |
| Gross operating margin | 9900 | €38,454 | €29,501 | -€8,953 | -23.3% |
| Operating profit (loss) | 9901 | €28,985 | €18,668 | -€10,317 | -35.6% |
| Financial income | 75/76B | €2,574 | €3,217 | +€643 | +25.0% |
| Recurring financial income | 75 | €2,574 | €3,217 | +€643 | +25.0% |
| Financial charges | 65/66B | €4,841 | €3,100 | -€1,741 | -36.0% |
| Recurring financial charges | 65 | €4,841 | €3,100 | -€1,741 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €26,718 | €18,785 | -€7,933 | -29.7% |
| Income taxes | 67/77 | €6,602 | €6,817 | +€214 | +3.2% |
| Profit (loss) for the period | 9904 | €20,116 | €11,969 | -€8,147 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,116 | €11,969 | -€8,147 | -40.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.