HALUMARO: 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.
HALUMARO
Largest movements
- Tangible fixed assets -€3,680
down €3,680 (-6.7%), from €55,300 to €51,620
- Cash -€3,510
down €3,510 (-15.1%), from €23,246 to €19,737
mainly Debts after one year (-€4,531) and Net result for the year (-€1,165)
- Debts after one year -€4,531
no longer reported in 2024 (was €4,531)
- Profit (loss) carried forward -€1,165
down €1,165 (-3.4%), from €34,072 to €32,907
- Gross operating margin -€4,057
down €4,057 (-40.9%), from €9,929 to €5,872
- Taxes -€629
down €629 (-97.3%), from €646 to €17
- Other operating charges -€239
down €239 (-7.1%), from €3,370 to €3,131
- Financial charges -€170
down €170 (-44.9%), from €379 to €209
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 | €80,472 | €73,334 | -€7,138 | -8.9% |
| Fixed assets | 21/28 | €55,300 | €51,620 | -€3,680 | -6.7% |
| Tangible fixed assets | 22/27 | €55,300 | €51,620 | -€3,680 | -6.7% |
| Land and buildings | 22 | €55,300 | €51,620 | -€3,680 | -6.7% |
| Current assets | 29/58 | €25,171 | €21,714 | -€3,458 | -13.7% |
| Cash at bank and in hand | 54/58 | €23,246 | €19,737 | -€3,510 | -15.1% |
| Deferred charges and accrued income | 490/1 | €1,925 | €1,977 | +€52 | +2.7% |
| Total equity and liabilities | 10/49 | €80,472 | €73,334 | -€7,138 | -8.9% |
| Equity | 10/15 | €61,572 | €60,407 | -€1,165 | -1.9% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,072 | €32,907 | -€1,165 | -3.4% |
| Amounts payable | 17/49 | €18,900 | €12,927 | -€5,973 | -31.6% |
| Amounts payable after more than one year | 17 | €4,531 | - | -€4,531 | |
| Financial debts | 170/4 | €4,531 | - | -€4,531 | |
| Amounts payable within one year | 42/48 | €14,369 | €12,927 | -€1,442 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €5,323 | €4,531 | -€792 | -14.9% |
| Taxes, remuneration and social security | 45 | €650 | - | -€650 | |
| Taxes | 450/3 | €650 | - | -€650 | |
| Other amounts payable | 47/48 | €8,396 | €8,396 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,680 | €3,680 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,370 | €3,131 | -€239 | -7.1% |
| Gross operating margin | 9900 | €9,929 | €5,872 | -€4,057 | -40.9% |
| Operating profit (loss) | 9901 | €2,879 | -€939 | -€3,818 | |
| Financial charges | 65/66B | €379 | €209 | -€170 | -44.9% |
| Recurring financial charges | 65 | €379 | €209 | -€170 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €2,500 | -€1,148 | -€3,648 | |
| Income taxes | 67/77 | €646 | €17 | -€629 | -97.3% |
| Profit (loss) for the period | 9904 | €1,854 | -€1,165 | -€3,019 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,854 | -€1,165 | -€3,019 |
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 29 September 2026 via checked.be.