HAPLIES: 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.
HAPLIES
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€40,268
down €40,268 (-59.5%), from €67,690 to €27,422
mainly Current investments (-€50,000) and Contributions, distributions and other (-€30,000)
- Receivables within one year +€1,849
up €1,849 (+9.3%), from €19,856 to €21,705
of which Other amounts receivable: +€2,412
- Other debts +€8,137
up €8,137 (+42.6%), from €19,111 to €27,248
- Profit (loss) carried forward +€4,920
up €4,920 (+7.6%), from €64,319 to €69,239
- Other operating charges +€3,380
up €3,380 (+469.2%), from €720 to €4,100
- Depreciation -€1,049
down €1,049 (-28.8%), from €3,640 to €2,591
- Gross operating margin +€587
up €587 (+1.1%), from €51,159 to €51,746
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.
Cash bridge derived
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 | €98,187 | €110,264 | +€12,076 | +12.3% |
| Fixed assets | 21/28 | €9,559 | €9,211 | -€348 | -3.6% |
| Tangible fixed assets | 22/27 | €9,559 | €9,211 | -€348 | -3.6% |
| Plant, machinery and equipment | 23 | €1,824 | €1,191 | -€633 | -34.7% |
| Furniture and vehicles | 24 | €754 | €2,172 | +€1,418 | +188.0% |
| Other tangible fixed assets | 26 | €6,981 | €5,849 | -€1,132 | -16.2% |
| Current assets | 29/58 | €88,628 | €101,053 | +€12,425 | +14.0% |
| Amounts receivable within one year | 40/41 | €19,856 | €21,705 | +€1,849 | +9.3% |
| Trade receivables | 40 | €16,898 | €16,335 | -€563 | -3.3% |
| Other amounts receivable | 41 | €2,958 | €5,370 | +€2,412 | +81.5% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €67,690 | €27,422 | -€40,268 | -59.5% |
| Deferred charges and accrued income | 490/1 | €1,082 | €1,926 | +€844 | +77.9% |
| Total equity and liabilities | 10/49 | €98,187 | €110,264 | +€12,076 | +12.3% |
| Equity | 10/15 | €69,319 | €74,239 | +€4,920 | +7.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,319 | €69,239 | +€4,920 | +7.6% |
| Amounts payable | 17/49 | €28,868 | €36,025 | +€7,156 | +24.8% |
| Amounts payable within one year | 42/48 | €28,868 | €35,699 | +€6,830 | +23.7% |
| Trade debts | 44 | €1,902 | €1,608 | -€294 | -15.5% |
| Suppliers | 440/4 | €1,902 | €1,608 | -€294 | -15.5% |
| Taxes, remuneration and social security | 45 | €7,856 | €6,844 | -€1,012 | -12.9% |
| Taxes | 450/3 | €7,856 | €6,844 | -€1,012 | -12.9% |
| Other amounts payable | 47/48 | €19,111 | €27,248 | +€8,137 | +42.6% |
| Accrued charges and deferred income | 492/3 | - | €326 | +€326 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,640 | €2,591 | -€1,049 | -28.8% |
| Other operating charges | 640/8 | €720 | €4,100 | +€3,380 | +469.2% |
| Gross operating margin | 9900 | €51,159 | €51,746 | +€587 | +1.1% |
| Operating profit (loss) | 9901 | €46,798 | €45,054 | -€1,744 | -3.7% |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Financial charges | 65/66B | €61 | €546 | +€485 | +798.2% |
| Recurring financial charges | 65 | €61 | €546 | +€485 | +798.2% |
| Profit (loss) for the period before taxes | 9903 | €46,763 | €44,508 | -€2,254 | -4.8% |
| Income taxes | 67/77 | €10,042 | €9,588 | -€454 | -4.5% |
| Profit (loss) for the period | 9904 | €36,721 | €34,920 | -€1,801 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,721 | €34,920 | -€1,801 | -4.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.