HALTE 98: what changed
Two fiscal 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.
HALTE 98
Largest movements
- Cash +€49,649
up €49,649 (+111.6%), from €44,490 to €94,140
mainly Current investments (+€40,000) and Depreciation (+€38,918)
- Current investments -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Tangible fixed assets -€38,918
down €38,918 (-4.3%), from €913,569 to €874,651
of which Land and buildings: -€28,936
- Debts after one year -€53,471
down €53,471 (-7.1%), from €750,645 to €697,174
- Other debts +€12,681
up €12,681, from €0 to €12,681
- Other operating charges -€2,486
down €2,486 (-38.4%), from €6,475 to €3,989
- Taxes +€2,021
up €2,021 (+25.0%), from €8,087 to €10,108
- Financial income +€1,469
up €1,469 (+271.7%), from €541 to €2,009
- Depreciation -€1,218
down €1,218 (-3.0%), from €40,136 to €38,918
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 | €999,335 | €968,791 | -€30,544 | -3.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €913,569 | €874,651 | -€38,918 | -4.3% |
| Tangible fixed assets | 22/27 | €913,569 | €874,651 | -€38,918 | -4.3% |
| Land and buildings | 22 | €866,177 | €837,241 | -€28,936 | -3.3% |
| Plant, machinery and equipment | 23 | €17,601 | €13,894 | -€3,707 | -21.1% |
| Furniture and vehicles | 24 | €29,791 | €23,516 | -€6,275 | -21.1% |
| Current assets | 29/58 | €85,766 | €94,140 | +€8,374 | +9.8% |
| Amounts receivable within one year | 40/41 | €1,275 | €0 | -€1,275 | -100.0% |
| Other amounts receivable | 41 | €1,275 | €0 | -€1,275 | -100.0% |
| Current investments | 50/53 | €40,000 | €0 | -€40,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €44,490 | €94,140 | +€49,649 | +111.6% |
| Total equity and liabilities | 10/49 | €999,335 | €968,791 | -€30,544 | -3.1% |
| Equity | 10/15 | €190,445 | €199,398 | +€8,953 | +4.7% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €40,445 | €49,398 | +€8,953 | +22.1% |
| Distributable reserves | 133 | €40,445 | €49,398 | +€8,953 | +22.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €808,889 | €769,393 | -€39,497 | -4.9% |
| Amounts payable after more than one year | 17 | €750,645 | €697,174 | -€53,471 | -7.1% |
| Financial debts | 170/4 | €750,645 | €697,174 | -€53,471 | -7.1% |
| Amounts payable within one year | 42/48 | €57,161 | €71,206 | +€14,045 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €56,964 | €57,888 | +€924 | +1.6% |
| Trade debts | 44 | €197 | €132 | -€65 | -33.0% |
| Suppliers | 440/4 | €197 | €132 | -€65 | -33.0% |
| Taxes, remuneration and social security | 45 | - | €505 | +€505 | |
| Taxes | 450/3 | - | €505 | +€505 | |
| Other amounts payable | 47/48 | €0 | €12,681 | +€12,681 | |
| Accrued charges and deferred income | 492/3 | €1,084 | €1,013 | -€71 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,136 | €38,918 | -€1,218 | -3.0% |
| Other operating charges | 640/8 | €6,475 | €3,989 | -€2,486 | -38.4% |
| Gross operating margin | 9900 | €85,016 | €85,342 | +€326 | +0.4% |
| Operating profit (loss) | 9901 | €38,405 | €42,435 | +€4,030 | +10.5% |
| Financial income | 75/76B | €541 | €2,009 | +€1,469 | +271.7% |
| Recurring financial income | 75 | €541 | €2,009 | +€1,469 | +271.7% |
| Financial charges | 65/66B | €13,530 | €12,703 | -€827 | -6.1% |
| Recurring financial charges | 65 | €13,530 | €12,703 | -€827 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €25,416 | €31,741 | +€6,326 | +24.9% |
| Income taxes | 67/77 | €8,087 | €10,108 | +€2,021 | +25.0% |
| Profit (loss) for the period | 9904 | €17,329 | €21,633 | +€4,304 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,329 | €21,633 | +€4,304 | +24.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.