HAULIA: 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.
HAULIA
Largest movements
- Cash +€17,519
up €17,519 (+4,303%), from €407 to €17,926
mainly Debts after one year (+€21,309) and Current portion of long-term debt (+€10,076)
- Tangible fixed assets +€13,726
up €13,726 (+65.1%), from €21,097 to €34,823
of which Leasing and similar rights: +€33,326
- Financial fixed assets -€3,720
down €3,720 (-100%), from €3,720 to €0
- Receivables within one year -€1,044
down €1,044 (-4.1%), from €25,185 to €24,141
of which Other amounts receivable: -€6,992
- Debts after one year +€21,309
new in 2025: €21,309
- Current portion of long-term debt +€10,076
new in 2025: €10,076
- Other debts -€4,286
down €4,286 (-30.0%), from €14,286 to €10,000
- Trade debts -€2,053
down €2,053 (-58.9%), from €3,485 to €1,432
- Short-term financial debts +€1,544
up €1,544 (+128%), from €1,205 to €2,749
- Gross operating margin +€13,743
up €13,743 (+64.8%), from €21,199 to €34,942
- Other operating charges +€5,370
up €5,370 (+480%), from €1,118 to €6,488
- Depreciation +€2,718
up €2,718 (+53.5%), from €5,084 to €7,802
- Financial charges +€1,445
up €1,445 (+178%), from €811 to €2,256
- Taxes +€774
up €774 (+17.7%), from €4,364 to €5,137
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 | €50,584 | €76,890 | +€26,306 | +52.0% |
| Fixed assets | 21/28 | €24,817 | €34,823 | +€10,006 | +40.3% |
| Tangible fixed assets | 22/27 | €21,097 | €34,823 | +€13,726 | +65.1% |
| Furniture and vehicles | 24 | €21,097 | €1,497 | -€19,600 | -92.9% |
| Leasing and similar rights | 25 | - | €33,326 | +€33,326 | |
| Financial fixed assets | 28 | €3,720 | €0 | -€3,720 | -100% |
| Current assets | 29/58 | €25,767 | €42,067 | +€16,300 | +63.3% |
| Amounts receivable within one year | 40/41 | €25,185 | €24,141 | -€1,044 | -4.1% |
| Trade receivables | 40 | €3,490 | €9,438 | +€5,948 | +170% |
| Other amounts receivable | 41 | €21,695 | €14,703 | -€6,992 | -32.2% |
| Cash at bank and in hand | 54/58 | €407 | €17,926 | +€17,519 | +4,303% |
| Deferred charges and accrued income | 490/1 | €175 | €0 | -€175 | -100% |
| Total equity and liabilities | 10/49 | €50,584 | €76,890 | +€26,306 | +52.0% |
| Equity | 10/15 | €26,432 | €26,300 | -€132 | -0.5% |
| Reserves | 13 | €22,567 | €22,067 | -€500 | -2.2% |
| Distributable reserves | 133 | €22,567 | €22,067 | -€500 | -2.2% |
| Profit (loss) carried forward | 14 | €3,865 | €4,233 | +€368 | +9.5% |
| Amounts payable | 17/49 | €24,152 | €50,590 | +€26,438 | +109% |
| Amounts payable after more than one year | 17 | - | €21,309 | +€21,309 | |
| Financial debts | 170/4 | - | €21,309 | +€21,309 | |
| Amounts payable within one year | 42/48 | €24,152 | €29,281 | +€5,129 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | - | €10,076 | +€10,076 | |
| Financial debts | 43 | €1,205 | €2,749 | +€1,544 | +128% |
| Credit institutions | 430/8 | €1,205 | €2,749 | +€1,544 | +128% |
| Trade debts | 44 | €3,485 | €1,432 | -€2,053 | -58.9% |
| Suppliers | 440/4 | €3,485 | €1,432 | -€2,053 | -58.9% |
| Taxes, remuneration and social security | 45 | €5,177 | €5,024 | -€153 | -2.9% |
| Taxes | 450/3 | €5,177 | €4,541 | -€635 | -12.3% |
| Remuneration and social security | 454/9 | - | €483 | +€483 | |
| Other amounts payable | 47/48 | €14,286 | €10,000 | -€4,286 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,084 | €7,802 | +€2,718 | +53.5% |
| Other operating charges | 640/8 | €1,118 | €6,488 | +€5,370 | +480% |
| Non-recurring operating charges | 66A | - | €4,155 | +€4,155 | |
| Gross operating margin | 9900 | €21,199 | €34,942 | +€13,743 | +64.8% |
| Operating profit (loss) | 9901 | €14,998 | €16,497 | +€1,500 | +10.0% |
| Financial income | 75/76B | €27 | €764 | +€736 | +2,688% |
| Recurring financial income | 75 | €27 | €764 | +€736 | +2,688% |
| Financial charges | 65/66B | €811 | €2,256 | +€1,445 | +178% |
| Recurring financial charges | 65 | €811 | €2,256 | +€1,445 | +178% |
| Profit (loss) for the period before taxes | 9903 | €14,214 | €15,005 | +€791 | +5.6% |
| Income taxes | 67/77 | €4,364 | €5,137 | +€774 | +17.7% |
| Profit (loss) for the period | 9904 | €9,851 | €9,868 | +€17 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,851 | €9,868 | +€17 | +0.2% |
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 29 October 2026 via checked.be.