HAARKAPPER CHRIS: 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.
HAARKAPPER CHRIS
Largest movements
- Current investments +€20,868
new in 2025: €20,868
- Cash -€10,111
no longer reported in 2025 (was €10,111)
mainly Current investments (-€20,868) and Receivables within one year (-€2,541)
- Receivables within one year +€2,541
up €2,541 (+359.9%), from €706 to €3,247
of which Trade receivables: +€2,247
- Tangible fixed assets -€936
down €936 (-6.1%), from €15,309 to €14,373
of which Plant, machinery and equipment: -€1,404
- Stocks and contracts -€479
down €479 (-14.4%), from €3,336 to €2,857
- Tax, wage and social debts +€5,193
up €5,193 (+78.7%), from €6,602 to €11,795
of which Taxes: +€4,413
- Accrued charges and deferred income +€2,720
new in 2025: €2,720
- Other debts +€2,029
up €2,029 (+27.9%), from €7,278 to €9,307
- Trade debts +€1,404
up €1,404 (+71.7%), from €1,959 to €3,363
- Profit (loss) carried forward +€613
up €613 (+9.3%), from -€6,563 to -€5,950
- Staff costs +€9,644
up €9,644 (+23.6%), from €40,833 to €50,477
- Gross operating margin -€1,346
down €1,346 (-2.4%), from €55,103 to €53,757
- Depreciation -€1,007
down €1,007 (-51.8%), from €1,943 to €936
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 | €29,727 | €41,686 | +€11,959 | +40.2% |
| Fixed assets | 21/28 | €15,309 | €14,373 | -€936 | -6.1% |
| Tangible fixed assets | 22/27 | €15,309 | €14,373 | -€936 | -6.1% |
| Land and buildings | 22 | €11,927 | €12,395 | +€468 | +3.9% |
| Plant, machinery and equipment | 23 | €3,382 | €1,978 | -€1,404 | -41.5% |
| Current assets | 29/58 | €14,418 | €27,313 | +€12,895 | +89.4% |
| Stocks and contracts in progress | 3 | €3,336 | €2,857 | -€479 | -14.4% |
| Stocks | 30/36 | €3,336 | €2,857 | -€479 | -14.4% |
| Amounts receivable within one year | 40/41 | €706 | €3,247 | +€2,541 | +359.9% |
| Trade receivables | 40 | - | €2,247 | +€2,247 | |
| Other amounts receivable | 41 | €706 | €1,000 | +€294 | +41.6% |
| Current investments | 50/53 | - | €20,868 | +€20,868 | |
| Cash at bank and in hand | 54/58 | €10,111 | - | -€10,111 | |
| Deferred charges and accrued income | 490/1 | €265 | €341 | +€76 | +28.7% |
| Total equity and liabilities | 10/49 | €29,727 | €41,686 | +€11,959 | +40.2% |
| Equity | 10/15 | €13,888 | €14,501 | +€613 | +4.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,563 | -€5,950 | +€613 | +9.3% |
| Amounts payable | 17/49 | €15,839 | €27,185 | +€11,346 | +71.6% |
| Amounts payable within one year | 42/48 | €15,839 | €24,465 | +€8,626 | +54.5% |
| Trade debts | 44 | €1,959 | €3,363 | +€1,404 | +71.7% |
| Suppliers | 440/4 | €1,959 | €3,363 | +€1,404 | +71.7% |
| Taxes, remuneration and social security | 45 | €6,602 | €11,795 | +€5,193 | +78.7% |
| Taxes | 450/3 | €4,136 | €8,549 | +€4,413 | +106.7% |
| Remuneration and social security | 454/9 | €2,466 | €3,246 | +€780 | +31.6% |
| Other amounts payable | 47/48 | €7,278 | €9,307 | +€2,029 | +27.9% |
| Accrued charges and deferred income | 492/3 | - | €2,720 | +€2,720 | |
| Remuneration, social security and pensions | 62 | €40,833 | €50,477 | +€9,644 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,943 | €936 | -€1,007 | -51.8% |
| Other operating charges | 640/8 | €1,240 | €905 | -€335 | -27.0% |
| Gross operating margin | 9900 | €55,103 | €53,757 | -€1,346 | -2.4% |
| Operating profit (loss) | 9901 | €11,087 | €1,439 | -€9,648 | -87.0% |
| Financial income | 75/76B | €300 | €300 | = | 0.0% |
| Recurring financial income | 75 | €300 | €300 | = | 0.0% |
| Financial charges | 65/66B | €165 | €48 | -€117 | -70.9% |
| Recurring financial charges | 65 | €165 | €48 | -€117 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | €11,222 | €1,691 | -€9,531 | -84.9% |
| Income taxes | 67/77 | €1,046 | €1,078 | +€32 | +3.1% |
| Profit (loss) for the period | 9904 | €10,176 | €613 | -€9,563 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,176 | €613 | -€9,563 | -94.0% |
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 29 September 2026 via checked.be.