HALLIMMO: 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.
HALLIMMO
Largest movements
- Stocks and contracts +€1.3m
up €1.3m (+54.7%), from €2.3m to €3.5m
- Tangible fixed assets -€84,853
down €84,853 (-5.0%), from €1.7m to €1.6m
of which Land and buildings: -€83,416
- Debts after one year +€1.4m
up €1.4m (+47.5%), from €3.0m to €4.4m
- Profit (loss) carried forward -€241,847
down €241,847 (-926%), from -€26,131 to -€267,978
- Other operating charges +€166,252
up €166,252 (+653%), from €25,469 to €191,721
- Gross operating margin -€42,442
down €42,442 (-44.7%), from €95,052 to €52,610
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 | €4,865,280 | €6,031,978 | +€1.2m | +24.0% |
| Fixed assets | 21/28 | €2,494,973 | €2,410,120 | -€84,853 | -3.4% |
| Tangible fixed assets | 22/27 | €1,705,783 | €1,620,930 | -€84,853 | -5.0% |
| Land and buildings | 22 | €1,700,261 | €1,616,845 | -€83,416 | -4.9% |
| Plant, machinery and equipment | 23 | €4,930 | €3,720 | -€1,210 | -24.5% |
| Furniture and vehicles | 24 | €592 | €365 | -€227 | -38.3% |
| Financial fixed assets | 28 | €789,190 | €789,190 | = | 0.0% |
| Current assets | 29/58 | €2,370,307 | €3,621,858 | +€1.3m | +52.8% |
| Stocks and contracts in progress | 3 | €2,284,904 | €3,534,904 | +€1.3m | +54.7% |
| Stocks | 30/36 | €2,284,904 | €3,534,904 | +€1.3m | +54.7% |
| Amounts receivable within one year | 40/41 | - | €27 | +€27 | |
| Other amounts receivable | 41 | - | €27 | +€27 | |
| Cash at bank and in hand | 54/58 | €75,273 | €76,827 | +€1,554 | +2.1% |
| Deferred charges and accrued income | 490/1 | €10,131 | €10,101 | -€30 | -0.3% |
| Total equity and liabilities | 10/49 | €4,865,280 | €6,031,978 | +€1.2m | +24.0% |
| Equity | 10/15 | €1,898,869 | €1,657,022 | -€241,847 | -12.7% |
| Contributions | 10/11 | €1,750,000 | €1,750,000 | = | 0.0% |
| Capital | 10 | €1,750,000 | €1,750,000 | = | 0.0% |
| Issued capital | 100 | €1,750,000 | €1,750,000 | = | 0.0% |
| Reserves | 13 | €175,000 | €175,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €175,000 | €175,000 | = | 0.0% |
| Legal reserve | 130 | €175,000 | €175,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,131 | -€267,978 | -€241,847 | -926% |
| Amounts payable | 17/49 | €2,966,411 | €4,374,956 | +€1.4m | +47.5% |
| Amounts payable after more than one year | 17 | €2,950,000 | €4,350,000 | +€1.4m | +47.5% |
| Financial debts | 170/4 | €2,950,000 | €4,350,000 | +€1.4m | +47.5% |
| Amounts payable within one year | 42/48 | €16,201 | €19,921 | +€3,720 | +23.0% |
| Trade debts | 44 | €13,491 | €17,211 | +€3,720 | +27.6% |
| Suppliers | 440/4 | €13,491 | €17,211 | +€3,720 | +27.6% |
| Other amounts payable | 47/48 | €2,710 | €2,710 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €210 | €5,035 | +€4,825 | +2,298% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,155 | €101,827 | +€673 | +0.7% |
| Other operating charges | 640/8 | €25,469 | €191,721 | +€166,252 | +653% |
| Gross operating margin | 9900 | €95,052 | €52,610 | -€42,442 | -44.7% |
| Operating profit (loss) | 9901 | -€31,572 | -€240,939 | -€209,366 | -663% |
| Financial charges | 65/66B | €603 | €909 | +€306 | +50.8% |
| Recurring financial charges | 65 | €603 | €909 | +€306 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | -€32,175 | -€241,847 | -€209,672 | -652% |
| Profit (loss) for the period | 9904 | -€32,175 | -€241,847 | -€209,672 | -652% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,175 | -€241,847 | -€209,672 | -652% |
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 24 October 2026 via checked.be.