De Drie Haringen: 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.
De Drie Haringen
Largest movements
- Tangible fixed assets -€21,315
down €21,315 (-4.0%), from €533,189 to €511,874
of which Land and buildings: -€15,515
- Debts after one year -€12,865
down €12,865 (-4.5%), from €283,354 to €270,489
- Other debts -€6,397
down €6,397 (-6.0%), from €106,258 to €99,861
- Gross operating margin +€6,789
up €6,789 (+44.8%), from €15,148 to €21,937
- Financial charges -€5,795
down €5,795 (-41.5%), from €13,975 to €8,180
- Financial income +€5,381
new in 2024: €5,381
of which Non-recurring financial income: +€5,357
- Other operating charges -€2,635
down €2,635 (-73.9%), from €3,567 to €931
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.
Cash bridge derived
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 | €535,509 | €513,714 | -€21,795 | -4.1% |
| Formation expenses | 20 | €2,317 | €1,566 | -€751 | -32.4% |
| Fixed assets | 21/28 | €533,189 | €511,874 | -€21,315 | -4.0% |
| Tangible fixed assets | 22/27 | €533,189 | €511,874 | -€21,315 | -4.0% |
| Land and buildings | 22 | €483,758 | €468,242 | -€15,515 | -3.2% |
| Plant, machinery and equipment | 23 | €49,431 | €43,632 | -€5,799 | -11.7% |
| Current assets | 29/58 | €4 | €274 | +€271 | +7257.9% |
| Cash at bank and in hand | 54/58 | €4 | €274 | +€271 | +7257.9% |
| Total equity and liabilities | 10/49 | €535,509 | €513,714 | -€21,795 | -4.1% |
| Equity | 10/15 | €133,381 | €129,522 | -€3,859 | -2.9% |
| Contributions | 10/11 | €219,000 | €219,000 | = | 0.0% |
| Capital | 10 | €219,000 | €219,000 | = | 0.0% |
| Issued capital | 100 | €219,000 | €219,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,619 | -€89,478 | -€3,859 | -4.5% |
| Amounts payable | 17/49 | €402,129 | €384,193 | -€17,936 | -4.5% |
| Amounts payable after more than one year | 17 | €283,354 | €270,489 | -€12,865 | -4.5% |
| Financial debts | 170/4 | €283,354 | €270,489 | -€12,865 | -4.5% |
| Amounts payable within one year | 42/48 | €118,774 | €113,704 | -€5,071 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €12,517 | €12,865 | +€348 | +2.8% |
| Trade debts | 44 | - | €978 | +€978 | |
| Suppliers | 440/4 | - | €978 | +€978 | |
| Other amounts payable | 47/48 | €106,258 | €99,861 | -€6,397 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,066 | €22,066 | = | 0.0% |
| Other operating charges | 640/8 | €3,567 | €931 | -€2,635 | -73.9% |
| Gross operating margin | 9900 | €15,148 | €21,937 | +€6,789 | +44.8% |
| Operating profit (loss) | 9901 | -€10,485 | -€1,060 | +€9,425 | +89.9% |
| Financial income | 75/76B | - | €5,381 | +€5,381 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Non-recurring financial income | 76B | - | €5,357 | +€5,357 | |
| Financial charges | 65/66B | €13,975 | €8,180 | -€5,795 | -41.5% |
| Recurring financial charges | 65 | €13,975 | €8,180 | -€5,795 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,460 | -€3,859 | +€20,600 | +84.2% |
| Profit (loss) for the period | 9904 | -€24,460 | -€3,859 | +€20,600 | +84.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,460 | -€3,859 | +€20,600 | +84.2% |
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 10 October 2026 via checked.be.