HALTRA840: 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.
HALTRA840
Largest movements
- Receivables within one year +€86,873
up €86,873 (+520%), from €16,698 to €103,571
of which Other amounts receivable: +€55,286
- Cash -€25,781
down €25,781 (-63.2%), from €40,768 to €14,987
mainly Receivables within one year (-€86,873) and Other debts (-€73,032)
- Intangible fixed assets -€2,806
down €2,806 (-100%), from €2,806 to €0
- Reserves +€79,660
new in 2025: €79,660
- Other debts -€73,032
down €73,032 (-100.0%), from €73,047 to €15
- Profit (loss) carried forward +€47,132
up €47,132, from -€47,132 to €0
- Tax, wage and social debts +€5,483
up €5,483 (+189%), from €2,897 to €8,380
- Gross operating margin +€127,469
up €127,469 (+417%), from €30,581 to €158,050
- Taxes +€27,214
new in 2025: €27,214
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 | €60,272 | €119,158 | +€58,886 | +97.7% |
| Fixed assets | 21/28 | €2,806 | €0 | -€2,806 | -100% |
| Intangible fixed assets | 21 | €2,806 | €0 | -€2,806 | -100% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €57,466 | €119,158 | +€61,692 | +107% |
| Amounts receivable within one year | 40/41 | €16,698 | €103,571 | +€86,873 | +520% |
| Trade receivables | 40 | €16,698 | €48,285 | +€31,587 | +189% |
| Other amounts receivable | 41 | - | €55,286 | +€55,286 | |
| Cash at bank and in hand | 54/58 | €40,768 | €14,987 | -€25,781 | -63.2% |
| Deferred charges and accrued income | 490/1 | €0 | €600 | +€600 | |
| Total equity and liabilities | 10/49 | €60,272 | €119,158 | +€58,886 | +97.7% |
| Equity | 10/15 | -€42,132 | €84,660 | +€126,792 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €79,660 | +€79,660 | |
| Distributable reserves | 133 | - | €79,660 | +€79,660 | |
| Profit (loss) carried forward | 14 | -€47,132 | €0 | +€47,132 | |
| Amounts payable | 17/49 | €102,404 | €34,498 | -€67,906 | -66.3% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €75,945 | €8,395 | -€67,550 | -88.9% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,897 | €8,380 | +€5,483 | +189% |
| Taxes | 450/3 | €2,897 | €8,380 | +€5,483 | +189% |
| Other amounts payable | 47/48 | €73,047 | €15 | -€73,032 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,459 | €1,103 | -€357 | -24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,875 | €2,806 | -€1,069 | -27.6% |
| Other operating charges | 640/8 | €528 | €632 | +€104 | +19.6% |
| Gross operating margin | 9900 | €30,581 | €158,050 | +€127,469 | +417% |
| Operating profit (loss) | 9901 | €26,178 | €154,613 | +€128,435 | +491% |
| Financial income | 75/76B | - | €600 | +€600 | |
| Recurring financial income | 75 | - | €600 | +€600 | |
| Financial charges | 65/66B | €1,563 | €1,206 | -€357 | -22.8% |
| Recurring financial charges | 65 | €1,563 | €1,206 | -€357 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €24,615 | €154,006 | +€129,391 | +526% |
| Income taxes | 67/77 | - | €27,214 | +€27,214 | |
| Profit (loss) for the period | 9904 | €24,615 | €126,792 | +€102,177 | +415% |
| Profit (loss) for the period to be appropriated | 9905 | €24,615 | €126,792 | +€102,177 | +415% |
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 27 October 2026 via checked.be.