HALLOY ALAIN: 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.
HALLOY ALAIN
Largest movements
- Tangible fixed assets +€29,498
up €29,498 (+6,659%), from €443 to €29,941
- Cash +€19,264
up €19,264 (+5.7%), from €339,960 to €359,223
mainly Net result for the year (+€52,102) and Depreciation (+€7,899)
- Reserves +€52,102
up €52,102 (+20.7%), from €252,242 to €304,344
- Tax, wage and social debts -€5,523
down €5,523 (-43.6%), from €12,673 to €7,150
- Financial income -€9,482
down €9,482 (-62.1%), from €15,270 to €5,788
- Depreciation +€7,575
up €7,575 (+2,337%), from €324 to €7,899
- Gross operating margin +€4,458
up €4,458 (+6.3%), from €70,820 to €75,278
- Taxes -€3,895
down €3,895 (-16.5%), from €23,587 to €19,692
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 | €464,990 | €514,747 | +€49,757 | +10.7% |
| Fixed assets | 21/28 | €443 | €29,941 | +€29,498 | +6,659% |
| Tangible fixed assets | 22/27 | €443 | €29,941 | +€29,498 | +6,659% |
| Furniture and vehicles | 24 | €443 | €29,941 | +€29,498 | +6,659% |
| Current assets | 29/58 | €464,547 | €484,807 | +€20,260 | +4.4% |
| Amounts receivable within one year | 40/41 | €13,109 | €14,105 | +€996 | +7.6% |
| Trade receivables | 40 | €13,091 | €14,014 | +€923 | +7.0% |
| Other amounts receivable | 41 | €18 | €91 | +€73 | +410% |
| Current investments | 50/53 | €111,479 | €111,479 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €339,960 | €359,223 | +€19,264 | +5.7% |
| Total equity and liabilities | 10/49 | €464,990 | €514,747 | +€49,757 | +10.7% |
| Equity | 10/15 | €321,202 | €373,304 | +€52,102 | +16.2% |
| Contributions | 10/11 | €68,960 | €68,960 | = | 0.0% |
| Reserves | 13 | €252,242 | €304,344 | +€52,102 | +20.7% |
| Distributable reserves | 133 | €252,242 | €304,344 | +€52,102 | +20.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €143,788 | €141,443 | -€2,344 | -1.6% |
| Amounts payable within one year | 42/48 | €143,788 | €141,443 | -€2,344 | -1.6% |
| Trade debts | 44 | €986 | €910 | -€76 | -7.7% |
| Suppliers | 440/4 | €986 | €910 | -€76 | -7.7% |
| Taxes, remuneration and social security | 45 | €12,673 | €7,150 | -€5,523 | -43.6% |
| Taxes | 450/3 | €12,673 | €7,150 | -€5,523 | -43.6% |
| Other amounts payable | 47/48 | €130,129 | €133,384 | +€3,255 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €324 | €7,899 | +€7,575 | +2,337% |
| Other operating charges | 640/8 | €1,120 | €886 | -€234 | -20.9% |
| Gross operating margin | 9900 | €70,820 | €75,278 | +€4,458 | +6.3% |
| Operating profit (loss) | 9901 | €69,376 | €66,493 | -€2,883 | -4.2% |
| Financial income | 75/76B | €15,270 | €5,788 | -€9,482 | -62.1% |
| Recurring financial income | 75 | €15,270 | €5,788 | -€9,482 | -62.1% |
| Financial charges | 65/66B | €129 | €488 | +€359 | +279% |
| Recurring financial charges | 65 | €129 | €488 | +€359 | +279% |
| Profit (loss) for the period before taxes | 9903 | €84,517 | €71,794 | -€12,723 | -15.1% |
| Income taxes | 67/77 | €23,587 | €19,692 | -€3,895 | -16.5% |
| Profit (loss) for the period | 9904 | €60,930 | €52,102 | -€8,828 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €60,930 | €52,102 | -€8,828 | -14.5% |
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 26 October 2026 via checked.be.