HAARATELIER: 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.
HAARATELIER
Largest movements
- Cash +€3,474
up €3,474 (+6.5%), from €53,449 to €56,923
mainly Net result for the year (+€25,173) and Receivables within one year (+€2,387)
- Receivables within one year -€2,387
no longer reported in 2025 (was €2,387)
- Contributions -€20,000
down €20,000 (-66.7%), from €30,000 to €10,000
- Reserves +€19,783
up €19,783 (+98.4%), from €20,106 to €39,889
- Gross operating margin +€25,236
up €25,236 (+326.3%), from €7,734 to €32,971
- Taxes +€5,333
up €5,333 (+377.5%), from €1,413 to €6,745
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 | €60,468 | €60,895 | +€427 | +0.7% |
| Fixed assets | 21/28 | €2,743 | €2,258 | -€485 | -17.7% |
| Tangible fixed assets | 22/27 | €2,743 | €2,258 | -€485 | -17.7% |
| Plant, machinery and equipment | 23 | €2,743 | €2,258 | -€485 | -17.7% |
| Current assets | 29/58 | €57,725 | €58,637 | +€912 | +1.6% |
| Stocks and contracts in progress | 3 | €1,888 | €1,714 | -€174 | -9.2% |
| Stocks | 30/36 | €1,888 | €1,714 | -€174 | -9.2% |
| Amounts receivable within one year | 40/41 | €2,387 | - | -€2,387 | |
| Other amounts receivable | 41 | €2,387 | - | -€2,387 | |
| Cash at bank and in hand | 54/58 | €53,449 | €56,923 | +€3,474 | +6.5% |
| Total equity and liabilities | 10/49 | €60,468 | €60,895 | +€427 | +0.7% |
| Equity | 10/15 | €50,106 | €49,889 | -€217 | -0.4% |
| Contributions | 10/11 | €30,000 | €10,000 | -€20,000 | -66.7% |
| Reserves | 13 | €20,106 | €39,889 | +€19,783 | +98.4% |
| Distributable reserves | 133 | €20,106 | €39,889 | +€19,783 | +98.4% |
| Amounts payable | 17/49 | €10,361 | €11,006 | +€645 | +6.2% |
| Amounts payable within one year | 42/48 | €7,861 | €8,506 | +€645 | +8.2% |
| Trade debts | 44 | €540 | €1,087 | +€547 | +101.3% |
| Suppliers | 440/4 | €540 | €1,087 | +€547 | +101.3% |
| Taxes, remuneration and social security | 45 | €7,321 | €7,276 | -€45 | -0.6% |
| Taxes | 450/3 | €7,321 | €7,276 | -€45 | -0.6% |
| Other amounts payable | 47/48 | - | €143 | +€143 | |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €485 | €485 | = | 0.0% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €7,734 | €32,971 | +€25,236 | +326.3% |
| Operating profit (loss) | 9901 | €6,800 | €32,024 | +€25,224 | +371.0% |
| Financial income | 75/76B | €26 | €126 | +€100 | +383.8% |
| Recurring financial income | 75 | €26 | €126 | +€100 | +383.8% |
| Financial charges | 65/66B | €107 | €231 | +€124 | +116.4% |
| Recurring financial charges | 65 | €107 | €231 | +€124 | +116.4% |
| Profit (loss) for the period before taxes | 9903 | €6,719 | €31,918 | +€25,199 | +375.0% |
| Income taxes | 67/77 | €1,413 | €6,745 | +€5,333 | +377.5% |
| Profit (loss) for the period | 9904 | €5,306 | €25,173 | +€19,867 | +374.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,306 | €25,173 | +€19,867 | +374.4% |
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 11 October 2026 via checked.be.