HaLo-IT: 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.
HaLo-IT
Largest movements
- Current investments +€31,000
up €31,000 (+88.6%), from €35,000 to €66,000
- Tangible fixed assets +€6,704
up €6,704 (+61.7%), from €10,867 to €17,571
of which Furniture and vehicles: +€6,818
- Receivables within one year +€5,333
up €5,333 (+28.5%), from €18,744 to €24,077
of which Other amounts receivable: +€3,396
- Deferred charges and accrued income +€4,004
up €4,004 (+158%), from €2,538 to €6,542
- Cash +€2,157
up €2,157 (+13.5%), from €15,971 to €18,128
mainly Net result for the year (+€35,865) and Tax, wage and social debts (+€13,213)
- Reserves +€35,865
up €35,865 (+63.9%), from €56,137 to €92,003
- Tax, wage and social debts +€13,213
up €13,213 (+68.4%), from €19,309 to €32,521
- Gross operating margin +€12,041
up €12,041 (+26.2%), from €45,872 to €57,914
- Taxes +€2,882
up €2,882 (+25.1%), from €11,480 to €14,362
- Depreciation +€2,117
up €2,117 (+112%), from €1,889 to €4,007
- Financial charges +€834
up €834 (+26.1%), from €3,197 to €4,031
- Financial income +€761
up €761 (+321%), from €237 to €998
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 | €83,120 | €132,319 | +€49,198 | +59.2% |
| Fixed assets | 21/28 | €10,867 | €17,571 | +€6,704 | +61.7% |
| Tangible fixed assets | 22/27 | €10,867 | €17,571 | +€6,704 | +61.7% |
| Plant, machinery and equipment | 23 | €2,373 | €2,259 | -€114 | -4.8% |
| Furniture and vehicles | 24 | €8,494 | €15,313 | +€6,818 | +80.3% |
| Current assets | 29/58 | €72,253 | €114,747 | +€42,494 | +58.8% |
| Amounts receivable within one year | 40/41 | €18,744 | €24,077 | +€5,333 | +28.5% |
| Trade receivables | 40 | €14,399 | €16,336 | +€1,937 | +13.5% |
| Other amounts receivable | 41 | €4,345 | €7,741 | +€3,396 | +78.2% |
| Current investments | 50/53 | €35,000 | €66,000 | +€31,000 | +88.6% |
| Cash at bank and in hand | 54/58 | €15,971 | €18,128 | +€2,157 | +13.5% |
| Deferred charges and accrued income | 490/1 | €2,538 | €6,542 | +€4,004 | +158% |
| Total equity and liabilities | 10/49 | €83,120 | €132,319 | +€49,198 | +59.2% |
| Equity | 10/15 | €57,137 | €93,003 | +€35,865 | +62.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €56,137 | €92,003 | +€35,865 | +63.9% |
| Distributable reserves | 133 | €56,137 | €92,003 | +€35,865 | +63.9% |
| Amounts payable | 17/49 | €25,983 | €39,316 | +€13,333 | +51.3% |
| Amounts payable within one year | 42/48 | €25,983 | €39,316 | +€13,333 | +51.3% |
| Financial debts | 43 | €1,532 | €650 | -€882 | -57.6% |
| Credit institutions | 430/8 | €1,532 | €650 | -€882 | -57.6% |
| Trade debts | 44 | €5,061 | €6,145 | +€1,084 | +21.4% |
| Suppliers | 440/4 | €5,061 | €6,145 | +€1,084 | +21.4% |
| Taxes, remuneration and social security | 45 | €19,309 | €32,521 | +€13,213 | +68.4% |
| Taxes | 450/3 | €19,309 | €32,521 | +€13,213 | +68.4% |
| Other amounts payable | 47/48 | €81 | - | -€81 | |
| Non-recurring operating income | 76A | €6,682 | €1,372 | -€5,310 | -79.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,889 | €4,007 | +€2,117 | +112% |
| Other operating charges | 640/8 | €352 | €494 | +€142 | +40.2% |
| Non-recurring operating charges | 66A | - | €152 | +€152 | |
| Gross operating margin | 9900 | €45,872 | €57,914 | +€12,041 | +26.2% |
| Operating profit (loss) | 9901 | €43,631 | €53,261 | +€9,631 | +22.1% |
| Financial income | 75/76B | €237 | €998 | +€761 | +321% |
| Recurring financial income | 75 | €237 | €998 | +€761 | +321% |
| Financial charges | 65/66B | €3,197 | €4,031 | +€834 | +26.1% |
| Recurring financial charges | 65 | €3,197 | €4,031 | +€834 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €40,671 | €50,228 | +€9,557 | +23.5% |
| Income taxes | 67/77 | €11,480 | €14,362 | +€2,882 | +25.1% |
| Profit (loss) for the period | 9904 | €29,191 | €35,865 | +€6,675 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,191 | €35,865 | +€6,675 | +22.9% |
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 28 October 2026 via checked.be.