HAUET: 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.
HAUET
Largest movements
- Cash -€14,455
down €14,455 (-21.6%), from €66,823 to €52,368
mainly Other debts (-€36,334) and Advances received (-€2,283)
- Receivables within one year -€9,018
down €9,018 (-49.9%), from €18,085 to €9,067
of which Trade receivables: -€8,361
- Tangible fixed assets -€5,633
down €5,633 (-30.7%), from €18,363 to €12,730
of which Furniture and vehicles: -€5,633
- Intangible fixed assets -€1,500
down €1,500 (-20.0%), from €7,500 to €6,000
- Other debts -€36,334
down €36,334 (-50.7%), from €71,720 to €35,387
- Profit (loss) carried forward +€7,254
up €7,254 (+32.2%), from €22,504 to €29,758
- Advances received -€2,283
no longer reported in 2025 (was €2,283)
- Trade debts +€2,043
up €2,043 (+873%), from €234 to €2,278
- Tax, wage and social debts -€1,286
down €1,286 (-30.1%), from €4,279 to €2,992
- Gross operating margin -€25,578
down €25,578 (-54.5%), from €46,932 to €21,355
- Other operating charges +€2,044
up €2,044 (+531%), from €385 to €2,429
- Taxes -€1,513
down €1,513 (-34.3%), from €4,404 to €2,891
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 | €111,021 | €80,415 | -€30,606 | -27.6% |
| Fixed assets | 21/28 | €25,863 | €18,730 | -€7,133 | -27.6% |
| Intangible fixed assets | 21 | €7,500 | €6,000 | -€1,500 | -20.0% |
| Tangible fixed assets | 22/27 | €18,363 | €12,730 | -€5,633 | -30.7% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €18,363 | €12,730 | -€5,633 | -30.7% |
| Current assets | 29/58 | €85,158 | €61,685 | -€23,473 | -27.6% |
| Stocks and contracts in progress | 3 | €250 | €250 | = | 0.0% |
| Stocks | 30/36 | €250 | €250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,085 | €9,067 | -€9,018 | -49.9% |
| Trade receivables | 40 | €15,085 | €6,723 | -€8,361 | -55.4% |
| Other amounts receivable | 41 | €3,000 | €2,343 | -€657 | -21.9% |
| Cash at bank and in hand | 54/58 | €66,823 | €52,368 | -€14,455 | -21.6% |
| Total equity and liabilities | 10/49 | €111,021 | €80,415 | -€30,606 | -27.6% |
| Equity | 10/15 | €32,504 | €39,758 | +€7,254 | +22.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,504 | €29,758 | +€7,254 | +32.2% |
| Amounts payable | 17/49 | €78,517 | €40,657 | -€37,860 | -48.2% |
| Amounts payable within one year | 42/48 | €78,517 | €40,657 | -€37,860 | -48.2% |
| Trade debts | 44 | €234 | €2,278 | +€2,043 | +873% |
| Suppliers | 440/4 | €234 | €2,278 | +€2,043 | +873% |
| Advances received on contracts in progress | 46 | €2,283 | - | -€2,283 | |
| Taxes, remuneration and social security | 45 | €4,279 | €2,992 | -€1,286 | -30.1% |
| Taxes | 450/3 | €4,279 | €2,992 | -€1,286 | -30.1% |
| Other amounts payable | 47/48 | €71,720 | €35,387 | -€36,334 | -50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,233 | €8,603 | +€370 | +4.5% |
| Other operating charges | 640/8 | €385 | €2,429 | +€2,044 | +531% |
| Gross operating margin | 9900 | €46,932 | €21,355 | -€25,578 | -54.5% |
| Operating profit (loss) | 9901 | €38,314 | €10,323 | -€27,991 | -73.1% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €108 | €179 | +€71 | +66.3% |
| Recurring financial charges | 65 | €108 | €179 | +€71 | +66.3% |
| Profit (loss) for the period before taxes | 9903 | €38,206 | €10,146 | -€28,061 | -73.4% |
| Income taxes | 67/77 | €4,404 | €2,891 | -€1,513 | -34.3% |
| Profit (loss) for the period | 9904 | €33,802 | €7,254 | -€26,548 | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,802 | €7,254 | -€26,548 | -78.5% |
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 16 October 2026 via checked.be.