Haluna Consulting: 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.
Haluna Consulting
Largest movements
- Tangible fixed assets -€236,878
no longer reported in 2026 (was €236,878)
of which Land and buildings: -€198,094
- Receivables within one year +€146,551
up €146,551 (+175%), from €83,721 to €230,272
of which Other amounts receivable: +€156,005
- Cash +€100,469
up €100,469 (+234%), from €42,880 to €143,349
mainly Investment in fixed assets (net) (+€236,878) and Net result for the year (+€144,508)
- Receivables after one year -€18,050
down €18,050 (-41.9%), from €43,050 to €25,000
- Reserves +€144,508
up €144,508 (+59.5%), from €242,799 to €387,307
- Debts after one year -€109,967
no longer reported in 2026 (was €109,967)
- Current portion of long-term debt -€27,678
down €27,678 (-97.0%), from €28,524 to €846
- Tax, wage and social debts -€11,472
down €11,472 (-92.7%), from €12,382 to €910
- Gross operating margin +€136,033
up €136,033 (+169%), from €80,301 to €216,334
- Taxes +€49,134
up €49,134 (+248%), from €19,776 to €68,910
- Depreciation -€17,152
no longer reported in 2026 (was €17,152)
- Financial income +€3,564
up €3,564 (+72.7%), from €4,903 to €8,466
- Other operating charges +€2,229
up €2,229 (+139%), from €1,605 to €3,834
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €407,604 | €398,942 | -€8,662 | -2.1% |
| Fixed assets | 21/28 | €236,878 | - | -€236,878 | |
| Tangible fixed assets | 22/27 | €236,878 | - | -€236,878 | |
| Land and buildings | 22 | €198,094 | - | -€198,094 | |
| Plant, machinery and equipment | 23 | €27,305 | - | -€27,305 | |
| Furniture and vehicles | 24 | €11,478 | - | -€11,478 | |
| Current assets | 29/58 | €170,727 | €398,942 | +€228,215 | +134% |
| Amounts receivable after more than one year | 29 | €43,050 | €25,000 | -€18,050 | -41.9% |
| Other amounts receivable | 291 | €43,050 | €25,000 | -€18,050 | -41.9% |
| Amounts receivable within one year | 40/41 | €83,721 | €230,272 | +€146,551 | +175% |
| Trade receivables | 40 | €9,454 | - | -€9,454 | |
| Other amounts receivable | 41 | €74,267 | €230,272 | +€156,005 | +210% |
| Cash at bank and in hand | 54/58 | €42,880 | €143,349 | +€100,469 | +234% |
| Deferred charges and accrued income | 490/1 | €1,076 | €321 | -€755 | -70.2% |
| Total equity and liabilities | 10/49 | €407,604 | €398,942 | -€8,662 | -2.1% |
| Equity | 10/15 | €248,999 | €393,507 | +€144,508 | +58.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €242,799 | €387,307 | +€144,508 | +59.5% |
| Distributable reserves | 133 | €242,799 | €387,307 | +€144,508 | +59.5% |
| Amounts payable | 17/49 | €158,606 | €5,435 | -€153,170 | -96.6% |
| Amounts payable after more than one year | 17 | €109,967 | - | -€109,967 | |
| Financial debts | 170/4 | €109,967 | - | -€109,967 | |
| Amounts payable within one year | 42/48 | €48,638 | €5,435 | -€43,203 | -88.8% |
| Current portion of amounts payable after more than one year | 42 | €28,524 | €846 | -€27,678 | -97.0% |
| Trade debts | 44 | €7,732 | €3,679 | -€4,053 | -52.4% |
| Suppliers | 440/4 | €7,732 | €3,679 | -€4,053 | -52.4% |
| Taxes, remuneration and social security | 45 | €12,382 | €910 | -€11,472 | -92.7% |
| Taxes | 450/3 | €12,382 | €910 | -€11,472 | -92.7% |
| Non-recurring operating income | 76A | - | €226,543 | +€226,543 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,152 | - | -€17,152 | |
| Other operating charges | 640/8 | €1,605 | €3,834 | +€2,229 | +139% |
| Gross operating margin | 9900 | €80,301 | €216,334 | +€136,033 | +169% |
| Operating profit (loss) | 9901 | €61,545 | €212,500 | +€150,955 | +245% |
| Financial income | 75/76B | €4,903 | €8,466 | +€3,564 | +72.7% |
| Recurring financial income | 75 | €4,903 | €8,466 | +€3,564 | +72.7% |
| Financial charges | 65/66B | €6,421 | €7,548 | +€1,127 | +17.5% |
| Recurring financial charges | 65 | €6,421 | €7,548 | +€1,127 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €60,026 | €213,418 | +€153,392 | +256% |
| Income taxes | 67/77 | €19,776 | €68,910 | +€49,134 | +248% |
| Profit (loss) for the period | 9904 | €40,250 | €144,508 | +€104,258 | +259% |
| Profit (loss) for the period to be appropriated | 9905 | €40,250 | €144,508 | +€104,258 | +259% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.