HALLERBOS B&B: 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.
HALLERBOS B&B
Largest movements
- Cash -€15,025
down €15,025 (-65.1%), from €23,084 to €8,059
mainly Debts after one year (-€15,000) and Investment in fixed assets (net) (-€6,723)
- Receivables within one year +€3,465
up €3,465 (+219%), from €1,579 to €5,045
of which Other amounts receivable: +€3,530
- Tangible fixed assets -€3,373
down €3,373 (-6.2%), from €54,715 to €51,342
of which Furniture and vehicles: -€2,593
- Debts after one year -€15,000
down €15,000 (-39.0%), from €38,496 to €23,496
- Other debts +€4,893
up €4,893 (+37.7%), from €12,968 to €17,860
- Trade debts -€4,308
down €4,308 (-85.1%), from €5,059 to €752
- Reserves -€1,622
down €1,622 (-33.9%), from €4,783 to €3,161
- Advances received +€867
up €867 (+20.9%), from €4,151 to €5,018
- Gross operating margin -€17,999
down €17,999 (-59.8%), from €30,091 to €12,092
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 | €80,457 | €65,862 | -€14,595 | -18.1% |
| Fixed assets | 21/28 | €54,715 | €51,342 | -€3,373 | -6.2% |
| Tangible fixed assets | 22/27 | €54,715 | €51,342 | -€3,373 | -6.2% |
| Land and buildings | 22 | €43,651 | €42,677 | -€974 | -2.2% |
| Plant, machinery and equipment | 23 | €5,823 | €6,017 | +€194 | +3.3% |
| Furniture and vehicles | 24 | €5,241 | €2,648 | -€2,593 | -49.5% |
| Current assets | 29/58 | €25,742 | €14,520 | -€11,222 | -43.6% |
| Stocks and contracts in progress | 3 | €220 | €320 | +€100 | +45.5% |
| Stocks | 30/36 | €220 | €320 | +€100 | +45.5% |
| Amounts receivable within one year | 40/41 | €1,579 | €5,045 | +€3,465 | +219% |
| Trade receivables | 40 | €365 | €300 | -€65 | -17.8% |
| Other amounts receivable | 41 | €1,215 | €4,745 | +€3,530 | +291% |
| Cash at bank and in hand | 54/58 | €23,084 | €8,059 | -€15,025 | -65.1% |
| Deferred charges and accrued income | 490/1 | €858 | €1,096 | +€238 | +27.7% |
| Total equity and liabilities | 10/49 | €80,457 | €65,862 | -€14,595 | -18.1% |
| Equity | 10/15 | €19,783 | €18,161 | -€1,622 | -8.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €4,783 | €3,161 | -€1,622 | -33.9% |
| Distributable reserves | 133 | €4,783 | €3,161 | -€1,622 | -33.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €60,674 | €47,701 | -€12,973 | -21.4% |
| Amounts payable after more than one year | 17 | €38,496 | €23,496 | -€15,000 | -39.0% |
| Financial debts | 170/4 | €38,496 | €23,496 | -€15,000 | -39.0% |
| Amounts payable within one year | 42/48 | €22,178 | €24,205 | +€2,027 | +9.1% |
| Trade debts | 44 | €5,059 | €752 | -€4,308 | -85.1% |
| Suppliers | 440/4 | €5,059 | €752 | -€4,308 | -85.1% |
| Advances received on contracts in progress | 46 | €4,151 | €5,018 | +€867 | +20.9% |
| Taxes, remuneration and social security | 45 | €0 | €575 | +€575 | |
| Taxes | 450/3 | €0 | €575 | +€575 | |
| Other amounts payable | 47/48 | €12,968 | €17,860 | +€4,893 | +37.7% |
| Remuneration, social security and pensions | 62 | - | €85 | +€85 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,136 | €10,096 | -€40 | -0.4% |
| Other operating charges | 640/8 | €387 | €460 | +€72 | +18.7% |
| Gross operating margin | 9900 | €30,091 | €12,092 | -€17,999 | -59.8% |
| Operating profit (loss) | 9901 | €19,568 | €1,451 | -€18,118 | -92.6% |
| Financial income | 75/76B | €0 | €3 | +€3 | +8,667% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +8,667% |
| Financial charges | 65/66B | €2,643 | €2,943 | +€301 | +11.4% |
| Recurring financial charges | 65 | €2,643 | €2,943 | +€301 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €16,925 | -€1,490 | -€18,415 | |
| Income taxes | 67/77 | €123 | €132 | +€9 | +7.0% |
| Profit (loss) for the period | 9904 | €16,802 | -€1,622 | -€18,424 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,802 | -€1,622 | -€18,424 |
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 30 October 2026 via checked.be.