Havecon Serres: 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.
Havecon Serres
Largest movements
- Cash -€8,720
down €8,720 (-88.5%), from €9,848 to €1,128
mainly Trade debts (-€11,787) and Tax, wage and social debts (-€90)
- Receivables within one year -€1,817
down €1,817 (-3.3%), from €55,013 to €53,196
of which Other amounts receivable: -€21,999
- Trade debts -€11,787
down €11,787 (-32.8%), from €35,943 to €24,156
- Profit (loss) carried forward +€1,341
up €1,341 (+8.6%), from €15,535 to €16,875
- Turnover +€413,363
up €413,363 (+521%), from €79,323 to €492,686
- Goods and materials +€409,908
up €409,908 (+599%), from €68,478 to €478,386
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,039 | €54,502 | -€10,537 | -16.2% |
| Fixed assets | 21/28 | €178 | €178 | = | 0.0% |
| Financial fixed assets | 28 | €178 | €178 | = | 0.0% |
| Other financial fixed assets | 284/8 | €178 | €178 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €178 | €178 | = | 0.0% |
| Current assets | 29/58 | €64,861 | €54,324 | -€10,537 | -16.2% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €55,013 | €53,196 | -€1,817 | -3.3% |
| Trade receivables | 40 | €28,455 | €48,638 | +€20,182 | +70.9% |
| Other amounts receivable | 41 | €26,557 | €4,558 | -€21,999 | -82.8% |
| Cash at bank and in hand | 54/58 | €9,848 | €1,128 | -€8,720 | -88.5% |
| Total equity and liabilities | 10/49 | €65,039 | €54,502 | -€10,537 | -16.2% |
| Equity | 10/15 | €28,503 | €29,844 | +€1,341 | +4.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €569 | €569 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €569 | €569 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,535 | €16,875 | +€1,341 | +8.6% |
| Amounts payable | 17/49 | €36,536 | €24,658 | -€11,877 | -32.5% |
| Amounts payable within one year | 42/48 | €36,536 | €24,658 | -€11,877 | -32.5% |
| Trade debts | 44 | €35,943 | €24,156 | -€11,787 | -32.8% |
| Suppliers | 440/4 | €35,943 | €24,156 | -€11,787 | -32.8% |
| Taxes, remuneration and social security | 45 | €593 | €502 | -€90 | -15.3% |
| Taxes | 450/3 | €593 | €502 | -€90 | -15.3% |
| Operating income | 70/76A | €79,323 | €492,686 | +€413,363 | +521% |
| Turnover | 70 | €79,323 | €492,686 | +€413,363 | +521% |
| Operating charges | 60/66A | €79,643 | €491,439 | +€411,795 | +517% |
| Goods for resale, raw materials and consumables | 60 | €68,478 | €478,386 | +€409,908 | +599% |
| Purchases | 600/8 | €68,478 | €478,386 | +€409,908 | +599% |
| Services and other goods | 61 | €9,737 | €11,606 | +€1,870 | +19.2% |
| Other operating charges | 640/8 | €1,429 | €1,446 | +€18 | +1.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | -€321 | €1,247 | +€1,568 | |
| Financial income | 75/76B | €795 | €777 | -€18 | -2.3% |
| Recurring financial income | 75 | €795 | €777 | -€18 | -2.3% |
| Income from current assets | 751 | €795 | €777 | -€18 | -2.3% |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €127 | €182 | +€54 | +42.6% |
| Recurring financial charges | 65 | €127 | €182 | +€54 | +42.6% |
| Debt charges | 650 | €127 | €182 | +€54 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | €347 | €1,843 | +€1,496 | +430% |
| Income taxes | 67/77 | €93 | €502 | +€410 | +442% |
| Taxes | 670/3 | €93 | €502 | +€410 | +442% |
| Profit (loss) for the period | 9904 | €255 | €1,341 | +€1,086 | +426% |
| Profit (loss) for the period to be appropriated | 9905 | €255 | €1,341 | +€1,086 | +426% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.