HALUI - TAX: 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.
HALUI - TAX
Largest movements
- Cash -€12,857
down €12,857 (-90.5%), from €14,208 to €1,351
mainly Other debts (-€6,000) and Receivables within one year (-€5,408)
- Receivables within one year +€5,408
up €5,408 (+11.6%), from €46,716 to €52,124
of which Other amounts receivable: +€8,488
- Tangible fixed assets -€2,720
down €2,720 (-50.6%), from €5,373 to €2,653
of which Furniture and vehicles: -€3,261
- Other debts -€6,000
no longer reported in 2024 (was €6,000)
- Profit (loss) carried forward -€3,067
down €3,067, from €2,414 to -€653
- Tax, wage and social debts -€2,514
down €2,514 (-98.5%), from €2,553 to €39
of which Taxes: -€2,442
- Trade debts +€1,412
up €1,412 (+114.6%), from €1,232 to €2,644
- Gross operating margin -€30,553
down €30,553 (-87.0%), from €35,103 to €4,550
- Financial charges +€1,694
up €1,694 (+1152.4%), from €147 to €1,841
- Staff costs -€1,485
down €1,485 (-25.5%), from €5,819 to €4,334
- Taxes -€1,482
down €1,482 (-78.2%), from €1,894 to €412
- Depreciation -€1,474
down €1,474 (-29.6%), from €4,981 to €3,507
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 | €66,597 | €56,428 | -€10,169 | -15.3% |
| Fixed assets | 21/28 | €5,673 | €2,953 | -€2,720 | -47.9% |
| Tangible fixed assets | 22/27 | €5,373 | €2,653 | -€2,720 | -50.6% |
| Plant, machinery and equipment | 23 | €97 | €638 | +€541 | +557.7% |
| Furniture and vehicles | 24 | €5,276 | €2,015 | -€3,261 | -61.8% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €60,924 | €53,475 | -€7,449 | -12.2% |
| Amounts receivable within one year | 40/41 | €46,716 | €52,124 | +€5,408 | +11.6% |
| Trade receivables | 40 | €4,000 | €920 | -€3,080 | -77.0% |
| Other amounts receivable | 41 | €42,716 | €51,204 | +€8,488 | +19.9% |
| Cash at bank and in hand | 54/58 | €14,208 | €1,351 | -€12,857 | -90.5% |
| Total equity and liabilities | 10/49 | €66,597 | €56,428 | -€10,169 | -15.3% |
| Equity | 10/15 | €56,812 | €53,745 | -€3,067 | -5.4% |
| Contributions | 10/11 | €10,263 | €10,263 | = | 0.0% |
| Reserves | 13 | €44,135 | €44,135 | = | 0.0% |
| Non-distributable reserves | 130/1 | €48 | €48 | = | 0.0% |
| Reserves not available under the articles | 1311 | €48 | €48 | = | 0.0% |
| Distributable reserves | 133 | €44,087 | €44,087 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,414 | -€653 | -€3,067 | |
| Amounts payable | 17/49 | €9,785 | €2,683 | -€7,102 | -72.6% |
| Amounts payable within one year | 42/48 | €9,785 | €2,683 | -€7,102 | -72.6% |
| Trade debts | 44 | €1,232 | €2,644 | +€1,412 | +114.6% |
| Suppliers | 440/4 | €1,232 | €2,644 | +€1,412 | +114.6% |
| Taxes, remuneration and social security | 45 | €2,553 | €39 | -€2,514 | -98.5% |
| Taxes | 450/3 | €2,481 | €39 | -€2,442 | -98.4% |
| Remuneration and social security | 454/9 | €72 | - | -€72 | |
| Other amounts payable | 47/48 | €6,000 | - | -€6,000 | |
| Remuneration, social security and pensions | 62 | €5,819 | €4,334 | -€1,485 | -25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,981 | €3,507 | -€1,474 | -29.6% |
| Other operating charges | 640/8 | €1,101 | €174 | -€927 | -84.2% |
| Non-recurring operating charges | 66A | €3,422 | - | -€3,422 | |
| Gross operating margin | 9900 | €35,103 | €4,550 | -€30,553 | -87.0% |
| Operating profit (loss) | 9901 | €19,780 | -€3,465 | -€23,245 | |
| Financial income | 75/76B | €1,617 | €2,651 | +€1,034 | +63.9% |
| Recurring financial income | 75 | €1,617 | €2,651 | +€1,034 | +63.9% |
| Financial charges | 65/66B | €147 | €1,841 | +€1,694 | +1152.4% |
| Recurring financial charges | 65 | €147 | €1,841 | +€1,694 | +1152.4% |
| Profit (loss) for the period before taxes | 9903 | €21,250 | -€2,655 | -€23,905 | |
| Income taxes | 67/77 | €1,894 | €412 | -€1,482 | -78.2% |
| Profit (loss) for the period | 9904 | €19,356 | -€3,067 | -€22,423 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,356 | -€3,067 | -€22,423 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.