DEN HAAR-TIST: 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.
DEN HAAR-TIST
Largest movements
- Tangible fixed assets -€10,633
down €10,633 (-22.8%), from €46,624 to €35,991
of which Land and buildings: -€9,421
- Cash +€7,586
up €7,586 (+22.8%), from €33,344 to €40,930
mainly Depreciation (+€12,332) and Net result for the year (+€8,380)
- Debts after one year -€16,447
down €16,447 (-80.3%), from €20,483 to €4,036
- Reserves +€8,000
new in 2025: €8,000
- Tax, wage and social debts +€6,658
up €6,658 (+92.4%), from €7,204 to €13,862
of which Remuneration and social security: +€5,678
- Trade debts -€1,430
down €1,430 (-37.5%), from €3,814 to €2,384
- Taxes +€1,945
up €1,945 (+73.2%), from €2,656 to €4,601
- Depreciation -€1,656
down €1,656 (-11.8%), from €13,988 to €12,332
- Gross operating margin -€1,028
down €1,028 (-3.5%), from €29,346 to €28,318
- Financial charges -€830
down €830 (-34.7%), from €2,389 to €1,559
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.
Derived cash bridge
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 | €111,494 | €108,000 | -€3,494 | -3.1% |
| Fixed assets | 21/28 | €46,624 | €35,991 | -€10,633 | -22.8% |
| Tangible fixed assets | 22/27 | €46,624 | €35,991 | -€10,633 | -22.8% |
| Land and buildings | 22 | €43,521 | €34,100 | -€9,421 | -21.6% |
| Plant, machinery and equipment | 23 | - | €1,527 | +€1,527 | |
| Furniture and vehicles | 24 | €3,103 | €364 | -€2,739 | -88.3% |
| Current assets | 29/58 | €64,870 | €72,009 | +€7,139 | +11.0% |
| Amounts receivable after more than one year | 29 | €29,000 | €29,000 | = | 0.0% |
| Other amounts receivable | 291 | €29,000 | €29,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,526 | €2,079 | -€447 | -17.7% |
| Other amounts receivable | 41 | €2,526 | €2,079 | -€447 | -17.7% |
| Cash at bank and in hand | 54/58 | €33,344 | €40,930 | +€7,586 | +22.8% |
| Total equity and liabilities | 10/49 | €111,494 | €108,000 | -€3,494 | -3.1% |
| Equity | 10/15 | €62,582 | €70,962 | +€8,380 | +13.4% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | - | €8,000 | +€8,000 | |
| Distributable reserves | 133 | - | €8,000 | +€8,000 | |
| Profit (loss) carried forward | 14 | €48,322 | €48,702 | +€380 | +0.8% |
| Amounts payable | 17/49 | €48,912 | €37,038 | -€11,874 | -24.3% |
| Amounts payable after more than one year | 17 | €20,483 | €4,036 | -€16,447 | -80.3% |
| Financial debts | 170/4 | €20,483 | €4,036 | -€16,447 | -80.3% |
| Amounts payable within one year | 42/48 | €27,204 | €32,432 | +€5,228 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €16,186 | €16,186 | = | 0.0% |
| Trade debts | 44 | €3,814 | €2,384 | -€1,430 | -37.5% |
| Suppliers | 440/4 | €3,814 | €2,384 | -€1,430 | -37.5% |
| Taxes, remuneration and social security | 45 | €7,204 | €13,862 | +€6,658 | +92.4% |
| Taxes | 450/3 | €3,000 | €3,980 | +€980 | +32.7% |
| Remuneration and social security | 454/9 | €4,204 | €9,882 | +€5,678 | +135% |
| Accrued charges and deferred income | 492/3 | €1,225 | €570 | -€655 | -53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,988 | €12,332 | -€1,656 | -11.8% |
| Other operating charges | 640/8 | €1,706 | €1,714 | +€8 | +0.5% |
| Gross operating margin | 9900 | €29,346 | €28,318 | -€1,028 | -3.5% |
| Operating profit (loss) | 9901 | €13,652 | €14,272 | +€620 | +4.5% |
| Financial income | 75/76B | €129 | €268 | +€139 | +108% |
| Recurring financial income | 75 | €129 | €268 | +€139 | +108% |
| Financial charges | 65/66B | €2,389 | €1,559 | -€830 | -34.7% |
| Recurring financial charges | 65 | €2,389 | €1,559 | -€830 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €11,392 | €12,981 | +€1,589 | +13.9% |
| Income taxes | 67/77 | €2,656 | €4,601 | +€1,945 | +73.2% |
| Profit (loss) for the period | 9904 | €8,736 | €8,380 | -€356 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,736 | €8,380 | -€356 | -4.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.