There are different interpretations of what happened to Haku in Spirited Away. Here are some possibilities based on the search results:
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Haku is a river spirit who died when his river was filled or redirected: According to Studio Ghibli, Haku is already dead at the beginning of Spirited Away because he is a river spirit and "dies" when his river is filled or redirected.
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Haku is Chihiros dead older brother who drowned while saving her in a river: This is a theory proposed by fans, based on the parallels between Spirited Away and Night on the Galactic Railroad. If this theory is true, Haku may have become the "guardian spirit" of the river after sacrificing his life for his sister. When he eventually recalls his name, his scales fall away to signify that he's no longer bound to the spirit world, and his spirit has been released from the river.
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Haku is a river spirit who lost his home when the river was destroyed and went to the spirit world: According to the Heroes Wiki, Haku became Yubaba's apprentice after the river he lived in was destroyed and filled with apartments.
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It's unclear whether Haku died or not: Some fans speculate that Haku may not have died, but simply lost his home when the river was destroyed.
In summary, there are different interpretations of what happened to Haku in Spirited Away. According to Studio Ghibli, Haku is already dead at the beginning of the movie because he is a river spirit. However, some fans believe that he may have been Chihiro's dead older brother who became the "guardian spirit" of the river after sacrificing his life for her. Others speculate that he simply lost his home when the river was destroyed.