HALNI: 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.
HALNI
Largest movements
- Receivables within one year -€6,217
down €6,217 (-89.4%), from €6,950 to €734
of which Trade receivables: -€5,918
- Cash +€1,895
up €1,895 (+30.2%), from €6,280 to €8,175
mainly Receivables within one year (+€6,217) and Trade debts (+€2,967)
- Profit (loss) carried forward -€6,431
down €6,431 (-826.6%), from -€778 to -€7,209
- Trade debts +€2,967
up €2,967 (+2142.1%), from €139 to €3,106
- Tax, wage and social debts -€858
no longer reported in 2025 (was €858)
- Gross operating margin -€6,768
down €6,768, from €2,521 to -€4,247
- Other operating charges -€793
down €793 (-27.0%), from €2,933 to €2,140
- Depreciation -€355
no longer reported in 2025 (was €355)
- Financial charges +€43
up €43 (+411.8%), from €11 to €54
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 | €13,230 | €8,908 | -€4,321 | -32.7% |
| Current assets | 29/58 | €13,230 | €8,908 | -€4,321 | -32.7% |
| Amounts receivable within one year | 40/41 | €6,950 | €734 | -€6,217 | -89.4% |
| Trade receivables | 40 | €5,918 | - | -€5,918 | |
| Other amounts receivable | 41 | €1,032 | €734 | -€298 | -28.9% |
| Cash at bank and in hand | 54/58 | €6,280 | €8,175 | +€1,895 | +30.2% |
| Total equity and liabilities | 10/49 | €13,230 | €8,908 | -€4,321 | -32.7% |
| Equity | 10/15 | €9,682 | €3,251 | -€6,431 | -66.4% |
| Contributions | 10/11 | €10,460 | €10,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€778 | -€7,209 | -€6,431 | -826.6% |
| Amounts payable | 17/49 | €3,548 | €5,657 | +€2,110 | +59.5% |
| Amounts payable within one year | 42/48 | €3,548 | €5,657 | +€2,110 | +59.5% |
| Trade debts | 44 | €139 | €3,106 | +€2,967 | +2142.1% |
| Suppliers | 440/4 | €139 | €3,106 | +€2,967 | +2142.1% |
| Taxes, remuneration and social security | 45 | €858 | - | -€858 | |
| Taxes | 450/3 | €858 | - | -€858 | |
| Other amounts payable | 47/48 | €2,551 | €2,551 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €355 | - | -€355 | |
| Other operating charges | 640/8 | €2,933 | €2,140 | -€793 | -27.0% |
| Gross operating margin | 9900 | €2,521 | -€4,247 | -€6,768 | |
| Operating profit (loss) | 9901 | -€768 | -€6,387 | -€5,619 | -732.2% |
| Financial income | 75/76B | €0 | €10 | +€10 | +97900.0% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +97900.0% |
| Financial charges | 65/66B | €11 | €54 | +€43 | +411.8% |
| Recurring financial charges | 65 | €11 | €54 | +€43 | +411.8% |
| Profit (loss) for the period before taxes | 9903 | -€778 | -€6,431 | -€5,653 | -726.6% |
| Profit (loss) for the period | 9904 | -€778 | -€6,431 | -€5,653 | -726.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€778 | -€6,431 | -€5,653 | -726.6% |
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 10 October 2026 via checked.be.