HAARATELIER MARC: 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 MARC
Largest movements
- Cash +€4,885
up €4,885 (+7.2%), from €67,695 to €72,580
mainly Net result for the year (+€17,935) and Depreciation (+€4,273)
- Reserves +€17,102
up €17,102 (+65.1%), from €26,272 to €43,374
- Tax, wage and social debts -€7,797
down €7,797 (-40.7%), from €19,145 to €11,348
of which Taxes: -€6,673
- Other debts -€2,278
down €2,278 (-9.2%), from €24,762 to €22,484
- Trade debts -€1,873
down €1,873 (-81.5%), from €2,297 to €424
- Staff costs -€21,955
down €21,955 (-32.3%), from €67,981 to €46,025
- Gross operating margin -€9,322
down €9,322 (-10.8%), from €86,497 to €77,175
- Taxes +€3,455
up €3,455 (+84.7%), from €4,077 to €7,532
- Depreciation -€1,760
down €1,760 (-29.2%), from €6,032 to €4,273
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 | €91,076 | €96,230 | +€5,155 | +5.7% |
| Fixed assets | 21/28 | €20,505 | €20,478 | -€28 | -0.1% |
| Tangible fixed assets | 22/27 | €20,505 | €20,432 | -€73 | -0.4% |
| Plant, machinery and equipment | 23 | €20,505 | €20,432 | -€73 | -0.4% |
| Financial fixed assets | 28 | - | €46 | +€46 | |
| Current assets | 29/58 | €70,570 | €75,753 | +€5,182 | +7.3% |
| Stocks and contracts in progress | 3 | €2,875 | €2,647 | -€228 | -7.9% |
| Stocks | 30/36 | €2,875 | €2,647 | -€228 | -7.9% |
| Amounts receivable within one year | 40/41 | - | €526 | +€526 | |
| Other amounts receivable | 41 | - | €526 | +€526 | |
| Cash at bank and in hand | 54/58 | €67,695 | €72,580 | +€4,885 | +7.2% |
| Total equity and liabilities | 10/49 | €91,076 | €96,230 | +€5,155 | +5.7% |
| Equity | 10/15 | €44,872 | €61,974 | +€17,102 | +38.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,272 | €43,374 | +€17,102 | +65.1% |
| Distributable reserves | 133 | €26,272 | €43,374 | +€17,102 | +65.1% |
| Amounts payable | 17/49 | €46,204 | €34,256 | -€11,948 | -25.9% |
| Amounts payable within one year | 42/48 | €46,204 | €34,256 | -€11,948 | -25.9% |
| Trade debts | 44 | €2,297 | €424 | -€1,873 | -81.5% |
| Suppliers | 440/4 | €2,297 | €424 | -€1,873 | -81.5% |
| Taxes, remuneration and social security | 45 | €19,145 | €11,348 | -€7,797 | -40.7% |
| Taxes | 450/3 | €14,741 | €8,068 | -€6,673 | -45.3% |
| Remuneration and social security | 454/9 | €4,404 | €3,280 | -€1,124 | -25.5% |
| Other amounts payable | 47/48 | €24,762 | €22,484 | -€2,278 | -9.2% |
| Non-recurring operating income | 76A | €1 | €581 | +€580 | +58,036% |
| Remuneration, social security and pensions | 62 | €67,981 | €46,025 | -€21,955 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,032 | €4,273 | -€1,760 | -29.2% |
| Other operating charges | 640/8 | €118 | €173 | +€55 | +46.6% |
| Gross operating margin | 9900 | €86,497 | €77,175 | -€9,322 | -10.8% |
| Operating profit (loss) | 9901 | €12,366 | €26,704 | +€14,338 | +116% |
| Financial income | 75/76B | €61 | €193 | +€131 | +215% |
| Recurring financial income | 75 | €61 | €193 | +€131 | +215% |
| Financial charges | 65/66B | €1,379 | €1,429 | +€50 | +3.6% |
| Recurring financial charges | 65 | €1,368 | €1,429 | +€61 | +4.5% |
| Non-recurring financial charges | 66B | €11 | €0 | -€11 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €11,048 | €25,467 | +€14,419 | +131% |
| Income taxes | 67/77 | €4,077 | €7,532 | +€3,455 | +84.7% |
| Profit (loss) for the period | 9904 | €6,971 | €17,935 | +€10,964 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €6,971 | €17,935 | +€10,964 | +157% |
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 16 October 2026 via checked.be.