FIJNGEBAK HARLEKIJN: 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.
FIJNGEBAK HARLEKIJN
Largest movements
- Cash +€77,086
up €77,086 (+381%), from €20,258 to €97,343
mainly Net result for the year (+€54,302) and Other debts (+€52,188)
- Stocks and contracts -€2,494
down €2,494 (-82.9%), from €3,010 to €515
- Tangible fixed assets -€1,570
down €1,570 (-72.8%), from €2,157 to €587
of which Other tangible fixed assets: -€1,570
- Profit (loss) carried forward +€54,302
up €54,302 (+24.4%), from -€222,226 to -€167,924
- Other debts +€52,188
up €52,188 (+31.7%), from €164,790 to €216,978
- Trade debts -€21,036
down €21,036 (-88.4%), from €23,790 to €2,754
- Tax, wage and social debts -€12,569
down €12,569 (-53.0%), from €23,711 to €11,142
of which Remuneration and social security: -€9,864
- Staff costs -€49,969
down €49,969 (-34.8%), from €143,645 to €93,677
- Financial charges -€5,890
down €5,890 (-65.4%), from €9,004 to €3,114
- Gross operating margin -€3,645
down €3,645 (-2.3%), from €160,510 to €156,865
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 | €28,748 | €101,634 | +€72,886 | +254% |
| Fixed assets | 21/28 | €2,157 | €587 | -€1,570 | -72.8% |
| Tangible fixed assets | 22/27 | €2,157 | €587 | -€1,570 | -72.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Other tangible fixed assets | 26 | €2,157 | €587 | -€1,570 | -72.8% |
| Current assets | 29/58 | €26,591 | €101,047 | +€74,456 | +280% |
| Stocks and contracts in progress | 3 | €3,010 | €515 | -€2,494 | -82.9% |
| Stocks | 30/36 | €3,010 | €515 | -€2,494 | -82.9% |
| Amounts receivable within one year | 40/41 | €1,955 | €1,955 | = | 0.0% |
| Other amounts receivable | 41 | €1,955 | €1,955 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,258 | €97,343 | +€77,086 | +381% |
| Deferred charges and accrued income | 490/1 | €1,369 | €1,234 | -€136 | -9.9% |
| Total equity and liabilities | 10/49 | €28,748 | €101,634 | +€72,886 | +254% |
| Equity | 10/15 | -€183,542 | -€129,240 | +€54,302 | +29.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,092 | €20,092 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,092 | €20,092 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€222,226 | -€167,924 | +€54,302 | +24.4% |
| Amounts payable | 17/49 | €212,290 | €230,874 | +€18,584 | +8.8% |
| Amounts payable within one year | 42/48 | €212,290 | €230,874 | +€18,584 | +8.8% |
| Trade debts | 44 | €23,790 | €2,754 | -€21,036 | -88.4% |
| Suppliers | 440/4 | €23,790 | €2,754 | -€21,036 | -88.4% |
| Taxes, remuneration and social security | 45 | €23,711 | €11,142 | -€12,569 | -53.0% |
| Taxes | 450/3 | €3,876 | €1,171 | -€2,705 | -69.8% |
| Remuneration and social security | 454/9 | €19,835 | €9,970 | -€9,864 | -49.7% |
| Other amounts payable | 47/48 | €164,790 | €216,978 | +€52,188 | +31.7% |
| Remuneration, social security and pensions | 62 | €143,645 | €93,677 | -€49,969 | -34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,732 | €1,570 | -€1,162 | -42.5% |
| Other operating charges | 640/8 | €4,937 | €4,026 | -€911 | -18.4% |
| Non-recurring operating charges | 66A | €192 | €176 | -€16 | -8.3% |
| Gross operating margin | 9900 | €160,510 | €156,865 | -€3,645 | -2.3% |
| Operating profit (loss) | 9901 | €9,004 | €57,416 | +€48,412 | +538% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €9,004 | €3,114 | -€5,890 | -65.4% |
| Recurring financial charges | 65 | €9,004 | €3,114 | -€5,890 | -65.4% |
| Profit (loss) for the period before taxes | 9903 | €9 | €54,302 | +€54,293 | +585,684% |
| Profit (loss) for the period | 9904 | €9 | €54,302 | +€54,293 | +585,684% |
| Profit (loss) for the period to be appropriated | 9905 | €9 | €54,302 | +€54,293 | +585,684% |
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 26 October 2026 via checked.be.