HALPOUT AIR: 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.
HALPOUT AIR
Largest movements
- Tangible fixed assets -€24,125
down €24,125 (-72.2%), from €33,420 to €9,295
of which Furniture and vehicles: -€22,805
- Receivables within one year -€1,779
down €1,779 (-13.5%), from €13,227 to €11,448
- Deferred charges and accrued income +€1,252
up €1,252 (+52.6%), from €2,380 to €3,632
- Cash +€953
up €953 (+3414.1%), from €28 to €981
mainly Investment in fixed assets (net) (+€21,962) and Depreciation (+€2,164)
- Current portion of long-term debt -€10,460
down €10,460 (-100.0%), from €10,460 to €0
- Profit (loss) carried forward -€9,370
down €9,370 (-17.4%), from -€53,755 to -€63,126
- Debts after one year -€3,939
down €3,939 (-5.0%), from €78,939 to €75,000
of which Financial debts: -€12,939
- Other debts +€1,274
up €1,274 (+78.0%), from €1,634 to €2,908
- Tax, wage and social debts -€723
down €723 (-29.2%), from €2,476 to €1,753
- Depreciation -€13,018
down €13,018 (-85.7%), from €15,182 to €2,164
- Gross operating margin -€6,030
down €6,030, from €1,543 to -€4,487
- Financial charges -€1,013
down €1,013 (-54.8%), from €1,850 to €837
- Other operating charges -€890
down €890 (-84.5%), from €1,054 to €163
- Taxes +€238
up €238, from -€93 to €145
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 | €49,056 | €25,356 | -€23,699 | -48.3% |
| Fixed assets | 21/28 | €33,420 | €9,295 | -€24,125 | -72.2% |
| Tangible fixed assets | 22/27 | €33,420 | €9,295 | -€24,125 | -72.2% |
| Furniture and vehicles | 24 | €24,730 | €1,925 | -€22,805 | -92.2% |
| Other tangible fixed assets | 26 | €8,691 | €7,370 | -€1,320 | -15.2% |
| Current assets | 29/58 | €15,635 | €16,061 | +€426 | +2.7% |
| Amounts receivable within one year | 40/41 | €13,227 | €11,448 | -€1,779 | -13.5% |
| Trade receivables | 40 | €13,227 | €11,448 | -€1,779 | -13.5% |
| Cash at bank and in hand | 54/58 | €28 | €981 | +€953 | +3414.1% |
| Deferred charges and accrued income | 490/1 | €2,380 | €3,632 | +€1,252 | +52.6% |
| Total equity and liabilities | 10/49 | €49,056 | €25,356 | -€23,699 | -48.3% |
| Equity | 10/15 | -€47,555 | -€56,926 | -€9,370 | -19.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,755 | -€63,126 | -€9,370 | -17.4% |
| Amounts payable | 17/49 | €96,611 | €82,282 | -€14,329 | -14.8% |
| Amounts payable after more than one year | 17 | €78,939 | €75,000 | -€3,939 | -5.0% |
| Financial debts | 170/4 | €12,939 | €0 | -€12,939 | -100.0% |
| Other amounts payable | 178/9 | €66,000 | €75,000 | +€9,000 | +13.6% |
| Amounts payable within one year | 42/48 | €17,672 | €7,282 | -€10,390 | -58.8% |
| Current portion of amounts payable after more than one year | 42 | €10,460 | €0 | -€10,460 | -100.0% |
| Trade debts | 44 | €3,102 | €2,620 | -€482 | -15.5% |
| Suppliers | 440/4 | €3,102 | €2,620 | -€482 | -15.5% |
| Taxes, remuneration and social security | 45 | €2,476 | €1,753 | -€723 | -29.2% |
| Taxes | 450/3 | €2,476 | €1,753 | -€723 | -29.2% |
| Other amounts payable | 47/48 | €1,634 | €2,908 | +€1,274 | +78.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,182 | €2,164 | -€13,018 | -85.7% |
| Other operating charges | 640/8 | €1,054 | €163 | -€890 | -84.5% |
| Non-recurring operating charges | 66A | €2,183 | €1,575 | -€608 | -27.8% |
| Gross operating margin | 9900 | €1,543 | -€4,487 | -€6,030 | |
| Operating profit (loss) | 9901 | -€16,876 | -€8,389 | +€8,487 | +50.3% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.6% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.6% |
| Financial charges | 65/66B | €1,850 | €837 | -€1,013 | -54.8% |
| Recurring financial charges | 65 | €1,850 | €837 | -€1,013 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,723 | -€9,226 | +€9,497 | +50.7% |
| Income taxes | 67/77 | -€93 | €145 | +€238 | |
| Profit (loss) for the period | 9904 | -€18,630 | -€9,370 | +€9,259 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,630 | -€9,370 | +€9,259 | +49.7% |
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 12 October 2026 via checked.be.