HalusaConstruct: 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.
HalusaConstruct
Largest movements
- Tangible fixed assets -€6,778
down €6,778 (-54.3%), from €12,479 to €5,701
of which Furniture and vehicles: -€6,333
- Receivables within one year +€6,423
up €6,423 (+23.3%), from €27,544 to €33,967
of which Trade receivables: +€6,627
- Cash -€4,980
no longer reported in 2024 (was €4,980)
mainly Receivables within one year (-€6,423) and Net result for the year (-€6,264)
- Profit (loss) carried forward -€6,264
down €6,264, from €2,579 to -€3,685
- Current portion of long-term debt +€5,362
up €5,362 (+120.7%), from €4,442 to €9,804
- Short-term financial debts +€3,763
new in 2024: €3,763
- Trade debts -€3,501
down €3,501 (-36.5%), from €9,595 to €6,094
- Other debts -€2,988
down €2,988 (-34.3%), from €8,718 to €5,730
- Turnover -€85,414
down €85,414 (-20.4%), from €418,499 to €333,085
- Purchases and services -€84,988
down €84,988 (-20.6%), from €412,278 to €327,290
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 | €45,002 | €39,668 | -€5,335 | -11.9% |
| Fixed assets | 21/28 | €12,479 | €5,701 | -€6,778 | -54.3% |
| Tangible fixed assets | 22/27 | €12,479 | €5,701 | -€6,778 | -54.3% |
| Plant, machinery and equipment | 23 | €445 | - | -€445 | |
| Furniture and vehicles | 24 | €12,034 | €5,701 | -€6,333 | -52.6% |
| Current assets | 29/58 | €32,524 | €33,967 | +€1,443 | +4.4% |
| Amounts receivable within one year | 40/41 | €27,544 | €33,967 | +€6,423 | +23.3% |
| Trade receivables | 40 | €24,268 | €30,894 | +€6,627 | +27.3% |
| Other amounts receivable | 41 | €3,277 | €3,073 | -€204 | -6.2% |
| Cash at bank and in hand | 54/58 | €4,980 | - | -€4,980 | |
| Total equity and liabilities | 10/49 | €45,002 | €39,668 | -€5,335 | -11.9% |
| Equity | 10/15 | €4,458 | -€1,806 | -€6,264 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Capital | 10 | €1 | €1 | = | 0.0% |
| Issued capital | 100 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €1,878 | €1,878 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,878 | €1,878 | = | 0.0% |
| Legal reserve | 130 | €1,878 | €1,878 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,579 | -€3,685 | -€6,264 | |
| Amounts payable | 17/49 | €40,544 | €41,474 | +€929 | +2.3% |
| Amounts payable after more than one year | 17 | €15,204 | €15,730 | +€526 | +3.5% |
| Financial debts | 170/4 | €15,204 | €15,730 | +€526 | +3.5% |
| Amounts payable within one year | 42/48 | €25,340 | €25,743 | +€403 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €4,442 | €9,804 | +€5,362 | +120.7% |
| Financial debts | 43 | - | €3,763 | +€3,763 | |
| Credit institutions | 430/8 | - | €3,763 | +€3,763 | |
| Trade debts | 44 | €9,595 | €6,094 | -€3,501 | -36.5% |
| Suppliers | 440/4 | €9,595 | €6,094 | -€3,501 | -36.5% |
| Taxes, remuneration and social security | 45 | €2,585 | €352 | -€2,234 | -86.4% |
| Taxes | 450/3 | €2,585 | €352 | -€2,234 | -86.4% |
| Other amounts payable | 47/48 | €8,718 | €5,730 | -€2,988 | -34.3% |
| Turnover | 70 | €418,499 | €333,085 | -€85,414 | -20.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €412,278 | €327,290 | -€84,988 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,746 | €6,778 | -€968 | -12.5% |
| Other operating charges | 640/8 | €2,124 | €3,201 | +€1,077 | +50.7% |
| Gross operating margin | 9900 | €8,355 | €7,539 | -€816 | -9.8% |
| Operating profit (loss) | 9901 | -€1,515 | -€2,440 | -€924 | -61.0% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €689 | €3,294 | +€2,605 | +378.1% |
| Recurring financial charges | 65 | €689 | €3,294 | +€2,605 | +378.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,202 | -€5,734 | -€3,532 | -160.4% |
| Income taxes | 67/77 | €220 | €530 | +€310 | +140.9% |
| Profit (loss) for the period | 9904 | -€2,422 | -€6,264 | -€3,842 | -158.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,422 | -€6,264 | -€3,842 | -158.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.