HALSTED HAMPTON: 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.
HALSTED HAMPTON
Largest movements
- Receivables within one year -€317,517
down €317,517 (-54.7%), from €580,018 to €262,501
of which Other amounts receivable: -€314,943
- Receivables after one year +€47,520
new in 2024: €47,520
- Stocks and contracts -€40,193
down €40,193 (-100.0%), from €40,193 to €0
- Cash -€15,378
down €15,378 (-100.0%), from €15,382 to €4
mainly Net result for the year (-€160,130) and Short-term financial debts (-€76,842)
- Tangible fixed assets +€7,461
up €7,461 (+617.3%), from €1,209 to €8,670
of which Plant, machinery and equipment: +€6,558
- Profit (loss) carried forward -€160,130
down €160,130 (-21.7%), from -€736,931 to -€897,061
- Short-term financial debts -€76,842
down €76,842 (-97.8%), from €78,585 to €1,744
of which Other loans: -€76,842
- Other debts -€56,934
down €56,934 (-42.9%), from €132,706 to €75,771
- Trade debts -€23,753
down €23,753 (-44.2%), from €53,793 to €30,039
- Gross operating margin +€59,549
up €59,549 (+34.2%), from -€174,192 to -€114,643
- Write-downs +€57,690
up €57,690, from -€57,690 to €0
- Staff costs +€18,699
up €18,699 (+113.7%), from €16,452 to €35,151
- Financial charges -€18,230
down €18,230 (-72.1%), from €25,271 to €7,041
- Other operating charges -€4,264
down €4,264 (-64.9%), from €6,575 to €2,311
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €638,583 | €325,786 | -€312,797 | -49.0% |
| Fixed assets | 21/28 | €1,209 | €15,270 | +€14,061 | +1163.3% |
| Tangible fixed assets | 22/27 | €1,209 | €8,670 | +€7,461 | +617.3% |
| Plant, machinery and equipment | 23 | - | €6,558 | +€6,558 | |
| Furniture and vehicles | 24 | €1,209 | €2,112 | +€904 | +74.8% |
| Financial fixed assets | 28 | - | €6,600 | +€6,600 | |
| Current assets | 29/58 | €637,374 | €310,516 | -€326,858 | -51.3% |
| Amounts receivable after more than one year | 29 | - | €47,520 | +€47,520 | |
| Other amounts receivable | 291 | - | €47,520 | +€47,520 | |
| Stocks and contracts in progress | 3 | €40,193 | €0 | -€40,193 | -100.0% |
| Stocks | 30/36 | €40,193 | €0 | -€40,193 | -100.0% |
| Amounts receivable within one year | 40/41 | €580,018 | €262,501 | -€317,517 | -54.7% |
| Trade receivables | 40 | €25,500 | €22,925 | -€2,575 | -10.1% |
| Other amounts receivable | 41 | €554,518 | €239,575 | -€314,943 | -56.8% |
| Cash at bank and in hand | 54/58 | €15,382 | €4 | -€15,378 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,782 | €492 | -€1,290 | -72.4% |
| Total equity and liabilities | 10/49 | €638,583 | €325,786 | -€312,797 | -49.0% |
| Equity | 10/15 | €348,069 | €187,939 | -€160,130 | -46.0% |
| Contributions | 10/11 | €1,085,000 | €1,085,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€736,931 | -€897,061 | -€160,130 | -21.7% |
| Amounts payable | 17/49 | €290,514 | €137,846 | -€152,667 | -52.6% |
| Amounts payable within one year | 42/48 | €290,514 | €137,846 | -€152,667 | -52.6% |
| Financial debts | 43 | €78,585 | €1,744 | -€76,842 | -97.8% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €78,585 | €1,744 | -€76,842 | -97.8% |
| Trade debts | 44 | €53,793 | €30,039 | -€23,753 | -44.2% |
| Suppliers | 440/4 | €53,793 | €30,039 | -€23,753 | -44.2% |
| Advances received on contracts in progress | 46 | €20,000 | €20,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,430 | €10,292 | +€4,862 | +89.5% |
| Taxes | 450/3 | €24 | €0 | -€24 | -100.0% |
| Remuneration and social security | 454/9 | €5,406 | €10,292 | +€4,886 | +90.4% |
| Other amounts payable | 47/48 | €132,706 | €75,771 | -€56,934 | -42.9% |
| Remuneration, social security and pensions | 62 | €16,452 | €35,151 | +€18,699 | +113.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €307 | €1,016 | +€709 | +230.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€57,690 | €0 | +€57,690 | |
| Other operating charges | 640/8 | €6,575 | €2,311 | -€4,264 | -64.9% |
| Gross operating margin | 9900 | -€174,192 | -€114,643 | +€59,549 | +34.2% |
| Operating profit (loss) | 9901 | -€139,837 | -€153,122 | -€13,285 | -9.5% |
| Financial income | 75/76B | €0 | €34 | +€34 | |
| Recurring financial income | 75 | €0 | €34 | +€34 | |
| Financial charges | 65/66B | €25,271 | €7,041 | -€18,230 | -72.1% |
| Recurring financial charges | 65 | €25,271 | €7,041 | -€18,230 | -72.1% |
| Profit (loss) for the period before taxes | 9903 | -€165,109 | -€160,130 | +€4,979 | +3.0% |
| Profit (loss) for the period | 9904 | -€165,109 | -€160,130 | +€4,979 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€165,109 | -€160,130 | +€4,979 | +3.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.