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IMMO - HALLET: what changed

Two fiscal 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.

What changed

IMMO - HALLET

BE 0447.956.688
NACE 01.110, Growing of cereals (except rice), leguminous crops and oil seeds
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,205
2024 · €7,401-€196
Equity
€112,334
2024 · €124,829-€12,495
Cash
€58,705
2024 · €38,993+€19,712
Balance sheet total
€144,596
2024 · €136,562+€8,034

Largest movements

2024 to 2025
Assets
  • Cash +€19,712

    up €19,712 (+50.6%), from €38,993 to €58,705

    mainly Other debts (+€19,613) and Depreciation (+€9,519)

  • Tangible fixed assets -€8,065

    down €8,065 (-9.0%), from €90,064 to €81,999

    of which Furniture and vehicles: -€4,400

  • Receivables within one year -€4,178

    down €4,178 (-80.1%), from €5,215 to €1,037

    of which Other amounts receivable: -€5,215

Equity and liabilities
  • Other debts +€19,613

    up €19,613 (+200.8%), from €9,769 to €29,382

  • Reserves -€12,700

    down €12,700 (-32.9%), from €38,652 to €25,952

Income statement
  • Gross operating margin +€1,592

    up €1,592 (+7.1%), from €22,532 to €24,124

  • Other operating charges +€1,518

    up €1,518 (+55.8%), from €2,718 to €4,236

  • Depreciation +€272

    up €272 (+2.9%), from €9,247 to €9,519

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €7,401
Gross operating margin +€1,592
Depreciation -€272
Other operating charges -€1,518
Financial income -€117
Taxes +€119
Result 2025 €7,205

Cash bridge derived

cash 2024 to 2025

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.

From operations +€40,866
Investment -€1,454
Financing -€19,700
Cash 2024 €38,993
Net result for the year +€7,205
Depreciation +€9,519
Stocks and contracts -€590
Receivables within one year +€4,178
Deferred charges and accrued income +€25
Trade debts +€421
Tax, wage and social debts +€495
Other debts +€19,613
Investment in fixed assets (net) -€1,454
Contributions, distributions and other -€19,700
Cash 2025 €58,705
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €136,562 €144,596 +€8,034 +5.9%
Fixed assets 21/28 €90,064 €81,999 -€8,065 -9.0%
Tangible fixed assets 22/27 €90,064 €81,999 -€8,065 -9.0%
Land and buildings 22 €31,288 €29,013 -€2,275 -7.3%
Plant, machinery and equipment 23 €4,407 €3,302 -€1,105 -25.1%
Furniture and vehicles 24 €21,387 €16,987 -€4,400 -20.6%
Other tangible fixed assets 26 €32,982 €32,697 -€285 -0.9%
Current assets 29/58 €46,498 €62,597 +€16,099 +34.6%
Stocks and contracts in progress 3 €2,236 €2,826 +€590 +26.4%
Stocks 30/36 €2,236 €2,826 +€590 +26.4%
Amounts receivable within one year 40/41 €5,215 €1,037 -€4,178 -80.1%
Trade receivables 40 - €1,037 +€1,037
Other amounts receivable 41 €5,215 - -€5,215
Cash at bank and in hand 54/58 €38,993 €58,705 +€19,712 +50.6%
Deferred charges and accrued income 490/1 €54 €29 -€25 -46.3%
Total equity and liabilities 10/49 €136,562 €144,596 +€8,034 +5.9%
Equity 10/15 €124,829 €112,334 -€12,495 -10.0%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €38,652 €25,952 -€12,700 -32.9%
Distributable reserves 133 €38,652 €25,952 -€12,700 -32.9%
Profit (loss) carried forward 14 €67,577 €67,782 +€205 +0.3%
Amounts payable 17/49 €11,733 €32,262 +€20,529 +175.0%
Amounts payable within one year 42/48 €11,733 €32,262 +€20,529 +175.0%
Trade debts 44 €611 €1,032 +€421 +68.9%
Suppliers 440/4 €611 €1,032 +€421 +68.9%
Taxes, remuneration and social security 45 €1,353 €1,848 +€495 +36.6%
Taxes 450/3 €1,353 €1,848 +€495 +36.6%
Other amounts payable 47/48 €9,769 €29,382 +€19,613 +200.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €9,247 €9,519 +€272 +2.9%
Other operating charges 640/8 €2,718 €4,236 +€1,518 +55.8%
Gross operating margin 9900 €22,532 €24,124 +€1,592 +7.1%
Operating profit (loss) 9901 €10,567 €10,369 -€198 -1.9%
Financial income 75/76B €334 €217 -€117 -35.0%
Recurring financial income 75 €334 €217 -€117 -35.0%
Financial charges 65/66B €46 €46 = 0.0%
Recurring financial charges 65 €46 €46 = 0.0%
Profit (loss) for the period before taxes 9903 €10,855 €10,540 -€315 -2.9%
Income taxes 67/77 €3,454 €3,335 -€119 -3.4%
Profit (loss) for the period 9904 €7,401 €7,205 -€196 -2.6%
Profit (loss) for the period to be appropriated 9905 €7,401 €7,205 -€196 -2.6%

Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.