HAUFMAN: 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.
HAUFMAN
Largest movements
- Cash -€8,645
down €8,645 (-52.1%), from €16,595 to €7,950
mainly Trade debts (-€22,043) and Tax, wage and social debts (-€14,585)
- Receivables within one year -€7,527
down €7,527 (-48.3%), from €15,571 to €8,043
of which Trade receivables: -€9,765
- Tangible fixed assets -€3,823
down €3,823 (-30.1%), from €12,711 to €8,888
- Debts after one year +€30,366
up €30,366 (+541%), from €5,615 to €35,981
- Trade debts -€22,043
down €22,043 (-75.5%), from €29,213 to €7,170
- Tax, wage and social debts -€14,585
down €14,585 (-89.2%), from €16,342 to €1,757
- Profit (loss) carried forward -€13,937
down €13,937 (-30.5%), from -€45,670 to -€59,607
- Gross operating margin -€7,948
down €7,948 (-1,897%), from -€419 to -€8,367
- Depreciation +€1,870
up €1,870 (+172%), from €1,089 to €2,959
- Financial charges -€823
down €823 (-37.2%), from €2,214 to €1,391
- Other operating charges +€233
up €233 (+23.8%), from €979 to €1,212
- Financial income -€143
down €143 (-54.5%), from €263 to €119
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 | €57,877 | €37,679 | -€20,198 | -34.9% |
| Fixed assets | 21/28 | €12,711 | €8,888 | -€3,823 | -30.1% |
| Tangible fixed assets | 22/27 | €12,711 | €8,888 | -€3,823 | -30.1% |
| Furniture and vehicles | 24 | €12,711 | €8,888 | -€3,823 | -30.1% |
| Current assets | 29/58 | €45,166 | €28,791 | -€16,375 | -36.3% |
| Stocks and contracts in progress | 3 | €12,915 | €12,700 | -€215 | -1.7% |
| Stocks | 30/36 | €12,915 | €12,700 | -€215 | -1.7% |
| Amounts receivable within one year | 40/41 | €15,571 | €8,043 | -€7,527 | -48.3% |
| Trade receivables | 40 | €15,571 | €5,806 | -€9,765 | -62.7% |
| Other amounts receivable | 41 | - | €2,238 | +€2,238 | |
| Cash at bank and in hand | 54/58 | €16,595 | €7,950 | -€8,645 | -52.1% |
| Deferred charges and accrued income | 490/1 | €85 | €97 | +€12 | +13.8% |
| Total equity and liabilities | 10/49 | €57,877 | €37,679 | -€20,198 | -34.9% |
| Equity | 10/15 | €6,707 | -€7,229 | -€13,937 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,777 | €33,777 | = | 0.0% |
| Distributable reserves | 133 | €33,777 | €33,777 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,670 | -€59,607 | -€13,937 | -30.5% |
| Amounts payable | 17/49 | €51,170 | €44,908 | -€6,261 | -12.2% |
| Amounts payable after more than one year | 17 | €5,615 | €35,981 | +€30,366 | +541% |
| Other amounts payable | 178/9 | €5,615 | €35,981 | +€30,366 | +541% |
| Amounts payable within one year | 42/48 | €45,555 | €8,927 | -€36,627 | -80.4% |
| Trade debts | 44 | €29,213 | €7,170 | -€22,043 | -75.5% |
| Suppliers | 440/4 | €29,213 | €7,170 | -€22,043 | -75.5% |
| Taxes, remuneration and social security | 45 | €16,342 | €1,757 | -€14,585 | -89.2% |
| Taxes | 450/3 | €16,342 | €1,757 | -€14,585 | -89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,089 | €2,959 | +€1,870 | +172% |
| Other operating charges | 640/8 | €979 | €1,212 | +€233 | +23.8% |
| Gross operating margin | 9900 | -€419 | -€8,367 | -€7,948 | -1,897% |
| Operating profit (loss) | 9901 | -€2,487 | -€12,538 | -€10,051 | -404% |
| Financial income | 75/76B | €263 | €119 | -€143 | -54.5% |
| Recurring financial income | 75 | €263 | €119 | -€143 | -54.5% |
| Financial charges | 65/66B | €2,214 | €1,391 | -€823 | -37.2% |
| Recurring financial charges | 65 | €2,214 | €1,391 | -€823 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,439 | -€13,810 | -€9,371 | -211% |
| Income taxes | 67/77 | €141 | €127 | -€14 | -9.7% |
| Profit (loss) for the period | 9904 | -€4,579 | -€13,937 | -€9,357 | -204% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,579 | -€13,937 | -€9,357 | -204% |
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 15 October 2026 via checked.be.