HALLET-REMACLE: what changed
Two fiscal 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.
HALLET-REMACLE
Largest movements
- Receivables within one year -€5,098
down €5,098 (-25.2%), from €20,194 to €15,096
of which Other amounts receivable: -€2,586
- Tangible fixed assets -€597
no longer reported in 2025 (was €597)
- Financial fixed assets -€407
no longer reported in 2025 (was €407)
- Profit (loss) carried forward -€5,541
down €5,541 (-51.3%), from -€10,808 to -€16,349
- Other debts +€2,862
new in 2025: €2,862
- Trade debts -€2,590
down €2,590 (-39.0%), from €6,648 to €4,058
- Current portion of long-term debt -€790
no longer reported in 2025 (was €790)
- Short-term financial debts -€227
down €227 (-2.4%), from €9,508 to €9,281
- Gross operating margin -€8,057
down €8,057, from €6,517 to -€1,540
- Depreciation -€4,365
down €4,365 (-88.0%), from €4,961 to €596
- Other operating charges +€1,472
new in 2025: €1,472
- Financial charges +€471
up €471 (+38.5%), from €1,223 to €1,694
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.
Cash bridge derived
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 | €21,233 | €15,111 | -€6,122 | -28.8% |
| Fixed assets | 21/28 | €1,004 | - | -€1,004 | |
| Tangible fixed assets | 22/27 | €597 | - | -€597 | |
| Furniture and vehicles | 24 | €597 | - | -€597 | |
| Financial fixed assets | 28 | €407 | - | -€407 | |
| Current assets | 29/58 | €20,229 | €15,111 | -€5,118 | -25.3% |
| Amounts receivable within one year | 40/41 | €20,194 | €15,096 | -€5,098 | -25.2% |
| Trade receivables | 40 | €16,602 | €14,090 | -€2,512 | -15.1% |
| Other amounts receivable | 41 | €3,592 | €1,006 | -€2,586 | -72.0% |
| Cash at bank and in hand | 54/58 | €35 | €15 | -€20 | -57.1% |
| Total equity and liabilities | 10/49 | €21,233 | €15,111 | -€6,122 | -28.8% |
| Equity | 10/15 | €3,445 | -€2,095 | -€5,540 | |
| Contributions | 10/11 | €12,394 | €12,395 | +€1 | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,808 | -€16,349 | -€5,541 | -51.3% |
| Amounts payable | 17/49 | €17,788 | €17,206 | -€582 | -3.3% |
| Amounts payable within one year | 42/48 | €17,403 | €16,673 | -€730 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €790 | - | -€790 | |
| Financial debts | 43 | €9,508 | €9,281 | -€227 | -2.4% |
| Credit institutions | 430/8 | €9,508 | €9,281 | -€227 | -2.4% |
| Trade debts | 44 | €6,648 | €4,058 | -€2,590 | -39.0% |
| Suppliers | 440/4 | €6,648 | €4,058 | -€2,590 | -39.0% |
| Taxes, remuneration and social security | 45 | €457 | €472 | +€15 | +3.3% |
| Taxes | 450/3 | €457 | €472 | +€15 | +3.3% |
| Other amounts payable | 47/48 | - | €2,862 | +€2,862 | |
| Accrued charges and deferred income | 492/3 | €385 | €533 | +€148 | +38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,961 | €596 | -€4,365 | -88.0% |
| Other operating charges | 640/8 | - | €1,472 | +€1,472 | |
| Gross operating margin | 9900 | €6,517 | -€1,540 | -€8,057 | |
| Operating profit (loss) | 9901 | €1,556 | -€3,608 | -€5,164 | |
| Financial charges | 65/66B | €1,223 | €1,694 | +€471 | +38.5% |
| Recurring financial charges | 65 | €1,223 | €1,694 | +€471 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €333 | -€5,302 | -€5,635 | |
| Income taxes | 67/77 | €233 | €239 | +€6 | +2.6% |
| Profit (loss) for the period | 9904 | €100 | -€5,541 | -€5,641 | |
| Profit (loss) for the period to be appropriated | 9905 | €100 | -€5,541 | -€5,641 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.