HALLSTAT: 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.
HALLSTAT
Largest movements
- Deferred charges and accrued income +€9,647
up €9,647 (+376%), from €2,568 to €12,215
- Tangible fixed assets +€3,360
up €3,360 (+81.3%), from €4,135 to €7,495
- Receivables within one year -€1,993
down €1,993 (-30.3%), from €6,577 to €4,584
of which Other amounts receivable: -€4,669
- Cash +€903
up €903 (+4.7%), from €19,084 to €19,987
mainly Net result for the year (+€13,111) and Depreciation (+€2,114)
- Profit (loss) carried forward +€8,590
up €8,590, from -€8,590 to €0
- Reserves +€4,522
up €4,522 (+21.7%), from €20,860 to €25,381
of which Distributable reserves: +€4,522
- Other debts -€1,941
down €1,941 (-19.7%), from €9,873 to €7,933
- Trade debts +€460
up €460 (+52.1%), from €884 to €1,345
- Gross operating margin +€4,513
up €4,513 (+26.1%), from €17,294 to €21,807
- Other operating charges -€1,019
down €1,019 (-34.4%), from €2,966 to €1,947
- Depreciation +€631
up €631 (+42.6%), from €1,482 to €2,114
- Financial charges -€460
down €460 (-69.1%), from €666 to €206
- Taxes -€225
down €225 (-4.8%), from €4,654 to €4,429
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 | €32,363 | €44,281 | +€11,918 | +36.8% |
| Fixed assets | 21/28 | €4,135 | €7,495 | +€3,360 | +81.3% |
| Tangible fixed assets | 22/27 | €4,135 | €7,495 | +€3,360 | +81.3% |
| Land and buildings | 22 | €3,319 | €4,924 | +€1,605 | +48.3% |
| Plant, machinery and equipment | 23 | - | €901 | +€901 | |
| Furniture and vehicles | 24 | €815 | €1,671 | +€855 | +105% |
| Current assets | 29/58 | €28,228 | €36,786 | +€8,557 | +30.3% |
| Amounts receivable within one year | 40/41 | €6,577 | €4,584 | -€1,993 | -30.3% |
| Trade receivables | 40 | €740 | €3,417 | +€2,677 | +362% |
| Other amounts receivable | 41 | €5,837 | €1,167 | -€4,669 | -80.0% |
| Cash at bank and in hand | 54/58 | €19,084 | €19,987 | +€903 | +4.7% |
| Deferred charges and accrued income | 490/1 | €2,568 | €12,215 | +€9,647 | +376% |
| Total equity and liabilities | 10/49 | €32,363 | €44,281 | +€11,918 | +36.8% |
| Equity | 10/15 | €19,770 | €32,881 | +€13,111 | +66.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €20,860 | €25,381 | +€4,522 | +21.7% |
| Tax-exempt reserves | 132 | €1,480 | €1,480 | = | 0.0% |
| Distributable reserves | 133 | €19,380 | €23,902 | +€4,522 | +23.3% |
| Profit (loss) carried forward | 14 | -€8,590 | €0 | +€8,590 | |
| Amounts payable | 17/49 | €12,593 | €11,399 | -€1,194 | -9.5% |
| Amounts payable within one year | 42/48 | €12,593 | €11,399 | -€1,194 | -9.5% |
| Trade debts | 44 | €884 | €1,345 | +€460 | +52.1% |
| Suppliers | 440/4 | €884 | €1,345 | +€460 | +52.1% |
| Taxes, remuneration and social security | 45 | €1,835 | €2,122 | +€287 | +15.6% |
| Taxes | 450/3 | €1,835 | €2,122 | +€287 | +15.6% |
| Other amounts payable | 47/48 | €9,873 | €7,933 | -€1,941 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,482 | €2,114 | +€631 | +42.6% |
| Other operating charges | 640/8 | €2,966 | €1,947 | -€1,019 | -34.4% |
| Gross operating margin | 9900 | €17,294 | €21,807 | +€4,513 | +26.1% |
| Operating profit (loss) | 9901 | €12,846 | €17,746 | +€4,900 | +38.1% |
| Financial charges | 65/66B | €666 | €206 | -€460 | -69.1% |
| Recurring financial charges | 65 | €666 | €206 | -€460 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | €12,180 | €17,540 | +€5,360 | +44.0% |
| Income taxes | 67/77 | €4,654 | €4,429 | -€225 | -4.8% |
| Profit (loss) for the period | 9904 | €7,526 | €13,111 | +€5,586 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,526 | €13,111 | +€5,586 | +74.2% |
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 16 October 2026 via checked.be.