HALLISSE: 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.
HALLISSE
Largest movements
- Intangible fixed assets -€6,273
no longer reported in 2025 (was €6,273)
- Receivables within one year -€870
down €870 (-34.3%), from €2,537 to €1,667
of which Other amounts receivable: -€1,088
- Cash +€347
up €347 (+65.6%), from €530 to €877
mainly Depreciation (+€6,273) and Other debts (+€1,361)
- Profit (loss) carried forward -€9,636
down €9,636 (-13.2%), from -€72,857 to -€82,493
- Other debts +€1,361
up €1,361 (+3.5%), from €38,711 to €40,072
- Debts after one year +€1,300
up €1,300 (+2.7%), from €47,866 to €49,166
- Depreciation -€8,047
down €8,047 (-56.2%), from €14,319 to €6,273
- Gross operating margin -€1,147
down €1,147 (-66.2%), from -€1,731 to -€2,878
- Financial income +€200
new in 2025: €200
- Financial charges +€170
up €170 (+211%), from €81 to €251
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 | €32,339 | €25,544 | -€6,795 | -21.0% |
| Fixed assets | 21/28 | €29,273 | €23,000 | -€6,273 | -21.4% |
| Intangible fixed assets | 21 | €6,273 | - | -€6,273 | |
| Tangible fixed assets | 22/27 | €23,000 | €23,000 | = | 0.0% |
| Land and buildings | 22 | €23,000 | €23,000 | = | 0.0% |
| Current assets | 29/58 | €3,066 | €2,544 | -€523 | -17.1% |
| Amounts receivable within one year | 40/41 | €2,537 | €1,667 | -€870 | -34.3% |
| Trade receivables | 40 | - | €218 | +€218 | |
| Other amounts receivable | 41 | €2,537 | €1,449 | -€1,088 | -42.9% |
| Cash at bank and in hand | 54/58 | €530 | €877 | +€347 | +65.6% |
| Total equity and liabilities | 10/49 | €32,339 | €25,544 | -€6,795 | -21.0% |
| Equity | 10/15 | -€54,238 | -€63,875 | -€9,636 | -17.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19 | €19 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19 | €19 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19 | €19 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,857 | -€82,493 | -€9,636 | -13.2% |
| Amounts payable | 17/49 | €86,577 | €89,418 | +€2,841 | +3.3% |
| Amounts payable after more than one year | 17 | €47,866 | €49,166 | +€1,300 | +2.7% |
| Financial debts | 170/4 | €47,866 | €49,166 | +€1,300 | +2.7% |
| Amounts payable within one year | 42/48 | €38,711 | €40,252 | +€1,541 | +4.0% |
| Trade debts | 44 | - | €180 | +€180 | |
| Suppliers | 440/4 | - | €180 | +€180 | |
| Other amounts payable | 47/48 | €38,711 | €40,072 | +€1,361 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,319 | €6,273 | -€8,047 | -56.2% |
| Other operating charges | 640/8 | €421 | €435 | +€14 | +3.2% |
| Gross operating margin | 9900 | -€1,731 | -€2,878 | -€1,147 | -66.2% |
| Operating profit (loss) | 9901 | -€16,472 | -€9,585 | +€6,887 | +41.8% |
| Financial income | 75/76B | - | €200 | +€200 | |
| Recurring financial income | 75 | - | €200 | +€200 | |
| Financial charges | 65/66B | €81 | €251 | +€170 | +211% |
| Recurring financial charges | 65 | €81 | €251 | +€170 | +211% |
| Profit (loss) for the period before taxes | 9903 | -€16,552 | -€9,636 | +€6,916 | +41.8% |
| Profit (loss) for the period | 9904 | -€16,552 | -€9,636 | +€6,916 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,552 | -€9,636 | +€6,916 | +41.8% |
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 22 October 2026 via checked.be.