HAPKA CLEANING: 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.
HAPKA CLEANING
Largest movements
- Cash +€12,657
up €12,657 (+3,725%), from €340 to €12,997
mainly Net result for the year (+€10,244) and Receivables within one year (+€6,596)
- Receivables within one year -€6,596
down €6,596 (-13.2%), from €49,934 to €43,338
of which Trade receivables: -€3,940
- Tangible fixed assets -€1,375
down €1,375 (-56.5%), from €2,433 to €1,058
- Profit (loss) carried forward +€10,244
up €10,244 (+26.3%), from €38,933 to €49,177
- Tax, wage and social debts -€7,439
down €7,439 (-71.2%), from €10,452 to €3,013
- Trade debts +€1,974
up €1,974 (+30.6%), from €6,455 to €8,429
- Purchases and services -€30,804
down €30,804 (-40.4%), from €76,271 to €45,467
- Turnover -€23,944
down €23,944 (-28.0%), from €85,582 to €61,638
- Gross operating margin +€7,721
up €7,721 (+82.9%), from €9,311 to €17,032
- Taxes +€1,386
up €1,386 (+85.2%), from €1,627 to €3,013
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 | €55,839 | €60,619 | +€4,780 | +8.6% |
| Fixed assets | 21/28 | €2,433 | €1,058 | -€1,375 | -56.5% |
| Tangible fixed assets | 22/27 | €2,433 | €1,058 | -€1,375 | -56.5% |
| Furniture and vehicles | 24 | €2,433 | €1,058 | -€1,375 | -56.5% |
| Current assets | 29/58 | €53,406 | €59,561 | +€6,155 | +11.5% |
| Amounts receivable within one year | 40/41 | €49,934 | €43,338 | -€6,596 | -13.2% |
| Trade receivables | 40 | €19,319 | €15,379 | -€3,940 | -20.4% |
| Other amounts receivable | 41 | €30,615 | €27,959 | -€2,655 | -8.7% |
| Cash at bank and in hand | 54/58 | €340 | €12,997 | +€12,657 | +3,725% |
| Deferred charges and accrued income | 490/1 | €3,132 | €3,226 | +€94 | +3.0% |
| Total equity and liabilities | 10/49 | €55,839 | €60,619 | +€4,780 | +8.6% |
| Equity | 10/15 | €38,933 | €49,177 | +€10,244 | +26.3% |
| Profit (loss) carried forward | 14 | €38,933 | €49,177 | +€10,244 | +26.3% |
| Amounts payable | 17/49 | €16,907 | €11,442 | -€5,465 | -32.3% |
| Amounts payable within one year | 42/48 | €16,907 | €11,442 | -€5,465 | -32.3% |
| Trade debts | 44 | €6,455 | €8,429 | +€1,974 | +30.6% |
| Suppliers | 440/4 | €6,455 | €8,429 | +€1,974 | +30.6% |
| Taxes, remuneration and social security | 45 | €10,452 | €3,013 | -€7,439 | -71.2% |
| Taxes | 450/3 | €10,452 | €3,013 | -€7,439 | -71.2% |
| Turnover | 70 | €85,582 | €61,638 | -€23,944 | -28.0% |
| Non-recurring operating income | 76A | - | €862 | +€862 | |
| Goods, raw materials, services and sundry goods | 60/61 | €76,271 | €45,467 | -€30,804 | -40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,375 | €1,375 | = | 0.0% |
| Other operating charges | 640/8 | €442 | €677 | +€235 | +53.3% |
| Non-recurring operating charges | 66A | - | €1,847 | +€1,847 | |
| Gross operating margin | 9900 | €9,311 | €17,032 | +€7,721 | +82.9% |
| Operating profit (loss) | 9901 | €7,494 | €13,133 | +€5,639 | +75.3% |
| Financial income | 75/76B | €253 | €404 | +€151 | +59.4% |
| Recurring financial income | 75 | €253 | €404 | +€151 | +59.4% |
| Financial charges | 65/66B | €360 | €280 | -€80 | -22.3% |
| Recurring financial charges | 65 | €360 | €280 | -€80 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €7,387 | €13,257 | +€5,870 | +79.5% |
| Income taxes | 67/77 | €1,627 | €3,013 | +€1,386 | +85.2% |
| Profit (loss) for the period | 9904 | €5,760 | €10,244 | +€4,485 | +77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,760 | €10,244 | +€4,485 | +77.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.