De Haarfluisteraar: 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.
De Haarfluisteraar
Largest movements
- Tangible fixed assets -€4,408
down €4,408 (-16.0%), from €27,631 to €23,223
- Cash +€414
up €414 (+9.7%), from €4,270 to €4,685
mainly Depreciation (+€6,022) and Net result for the year (+€841)
- Other debts -€4,817
down €4,817 (-2.9%), from €165,314 to €160,497
- Profit (loss) carried forward +€841
up €841 (+0.5%), from -€153,468 to -€152,628
- Gross operating margin +€1,009
up €1,009 (+15.3%), from €6,611 to €7,620
- Purchases and services -€726
down €726 (-13.7%), from €5,309 to €4,583
- Depreciation +€529
up €529 (+9.6%), from €5,493 to €6,022
- Turnover +€283
up €283 (+2.4%), from €11,920 to €12,203
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.
Cash bridge derived
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 | €32,306 | €28,330 | -€3,976 | -12.3% |
| Fixed assets | 21/28 | €27,631 | €23,223 | -€4,408 | -16.0% |
| Tangible fixed assets | 22/27 | €27,631 | €23,223 | -€4,408 | -16.0% |
| Furniture and vehicles | 24 | €27,631 | €23,223 | -€4,408 | -16.0% |
| Current assets | 29/58 | €4,674 | €5,106 | +€432 | +9.2% |
| Cash at bank and in hand | 54/58 | €4,270 | €4,685 | +€414 | +9.7% |
| Deferred charges and accrued income | 490/1 | €404 | €422 | +€18 | +4.4% |
| Total equity and liabilities | 10/49 | €32,306 | €28,330 | -€3,976 | -12.3% |
| Equity | 10/15 | -€133,008 | -€132,168 | +€841 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,468 | -€152,628 | +€841 | +0.5% |
| Amounts payable | 17/49 | €165,314 | €160,497 | -€4,817 | -2.9% |
| Amounts payable within one year | 42/48 | €165,314 | €160,497 | -€4,817 | -2.9% |
| Other amounts payable | 47/48 | €165,314 | €160,497 | -€4,817 | -2.9% |
| Turnover | 70 | €11,920 | €12,203 | +€283 | +2.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,309 | €4,583 | -€726 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,493 | €6,022 | +€529 | +9.6% |
| Other operating charges | 640/8 | €662 | €682 | +€20 | +3.0% |
| Gross operating margin | 9900 | €6,611 | €7,620 | +€1,009 | +15.3% |
| Operating profit (loss) | 9901 | €456 | €916 | +€460 | +100.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.4% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €383 | €841 | +€458 | +119.6% |
| Profit (loss) for the period | 9904 | €383 | €841 | +€458 | +119.6% |
| Profit (loss) for the period to be appropriated | 9905 | €383 | €841 | +€458 | +119.6% |
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 4 October 2026 via checked.be.