Hals Technics: 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.
Hals Technics
Largest movements
- Cash +€12,015
up €12,015 (+18.3%), from €65,582 to €77,597
mainly Trade debts (+€8,195) and Tax, wage and social debts (+€5,309)
- Stocks and contracts +€7,520
up €7,520 (+197%), from €3,809 to €11,329
- Deferred charges and accrued income -€4,047
down €4,047 (-78.2%), from €5,176 to €1,129
- Receivables within one year +€2,449
up €2,449 (+8.4%), from €29,241 to €31,690
of which Trade receivables: +€4,408
- Tangible fixed assets -€2,010
down €2,010 (-23.9%), from €8,400 to €6,390
of which Furniture and vehicles: -€1,705
- Trade debts +€8,195
up €8,195 (+89.9%), from €9,112 to €17,307
- Tax, wage and social debts +€5,309
up €5,309 (+53.1%), from €10,002 to €15,311
of which Taxes: +€3,509
- Profit (loss) carried forward +€3,646
up €3,646 (+18.0%), from €20,299 to €23,945
- Gross operating margin -€52,258
down €52,258 (-86.5%), from €60,434 to €8,176
- Taxes -€9,070
down €9,070 (-83.3%), from €10,889 to €1,819
- Other operating charges -€1,521
down €1,521 (-53.3%), from €2,852 to €1,331
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 | €112,208 | €128,135 | +€15,927 | +14.2% |
| Fixed assets | 21/28 | €8,400 | €6,390 | -€2,010 | -23.9% |
| Tangible fixed assets | 22/27 | €8,400 | €6,390 | -€2,010 | -23.9% |
| Plant, machinery and equipment | 23 | €15 | - | -€15 | |
| Furniture and vehicles | 24 | €7,810 | €6,105 | -€1,705 | -21.8% |
| Other tangible fixed assets | 26 | €576 | €285 | -€290 | -50.4% |
| Current assets | 29/58 | €103,808 | €121,744 | +€17,936 | +17.3% |
| Stocks and contracts in progress | 3 | €3,809 | €11,329 | +€7,520 | +197% |
| Stocks | 30/36 | €3,809 | €11,329 | +€7,520 | +197% |
| Amounts receivable within one year | 40/41 | €29,241 | €31,690 | +€2,449 | +8.4% |
| Trade receivables | 40 | €19,612 | €24,020 | +€4,408 | +22.5% |
| Other amounts receivable | 41 | €9,629 | €7,670 | -€1,959 | -20.3% |
| Cash at bank and in hand | 54/58 | €65,582 | €77,597 | +€12,015 | +18.3% |
| Deferred charges and accrued income | 490/1 | €5,176 | €1,129 | -€4,047 | -78.2% |
| Total equity and liabilities | 10/49 | €112,208 | €128,135 | +€15,927 | +14.2% |
| Equity | 10/15 | €91,870 | €95,517 | +€3,646 | +4.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €59,172 | €59,172 | = | 0.0% |
| Distributable reserves | 133 | €59,172 | €59,172 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,299 | €23,945 | +€3,646 | +18.0% |
| Amounts payable | 17/49 | €20,337 | €32,618 | +€12,281 | +60.4% |
| Amounts payable within one year | 42/48 | €20,337 | €32,618 | +€12,281 | +60.4% |
| Trade debts | 44 | €9,112 | €17,307 | +€8,195 | +89.9% |
| Suppliers | 440/4 | €9,112 | €17,307 | +€8,195 | +89.9% |
| Taxes, remuneration and social security | 45 | €10,002 | €15,311 | +€5,309 | +53.1% |
| Taxes | 450/3 | €10,002 | €13,511 | +€3,509 | +35.1% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €1,223 | - | -€1,223 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,236 | €2,010 | -€227 | -10.1% |
| Other operating charges | 640/8 | €2,852 | €1,331 | -€1,521 | -53.3% |
| Gross operating margin | 9900 | €60,434 | €8,176 | -€52,258 | -86.5% |
| Operating profit (loss) | 9901 | €55,346 | €4,835 | -€50,511 | -91.3% |
| Financial income | 75/76B | €630 | €798 | +€168 | +26.6% |
| Recurring financial income | 75 | €630 | €798 | +€168 | +26.6% |
| Financial charges | 65/66B | €158 | €168 | +€10 | +6.4% |
| Recurring financial charges | 65 | €158 | €168 | +€10 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €55,818 | €5,465 | -€50,353 | -90.2% |
| Income taxes | 67/77 | €10,889 | €1,819 | -€9,070 | -83.3% |
| Profit (loss) for the period | 9904 | €44,929 | €3,646 | -€41,283 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,929 | €3,646 | -€41,283 | -91.9% |
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 15 October 2026 via checked.be.