HAARMANIA: 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.
HAARMANIA
Largest movements
- Tangible fixed assets -€2,979
down €2,979 (-3.5%), from €84,428 to €81,449
- Cash +€1,161
up €1,161 (+80.8%), from €1,437 to €2,598
mainly Depreciation (+€2,979) and Net result for the year (+€2,958)
- Debts after one year -€6,776
down €6,776 (-13.4%), from €50,540 to €43,764
- Profit (loss) carried forward +€2,958
up €2,958 (+29.7%), from -€9,948 to -€6,990
- Other debts +€1,678
up €1,678 (+13.9%), from €12,092 to €13,770
- Taxes +€675
new in 2025: €675
- Financial charges -€212
down €212 (-10.7%), from €1,983 to €1,771
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 | €86,447 | €84,629 | -€1,817 | -2.1% |
| Fixed assets | 21/28 | €84,428 | €81,449 | -€2,979 | -3.5% |
| Tangible fixed assets | 22/27 | €84,428 | €81,449 | -€2,979 | -3.5% |
| Land and buildings | 22 | €84,428 | €81,449 | -€2,979 | -3.5% |
| Current assets | 29/58 | €2,019 | €3,180 | +€1,161 | +57.5% |
| Amounts receivable within one year | 40/41 | €582 | €582 | = | 0.0% |
| Other amounts receivable | 41 | €582 | €582 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,437 | €2,598 | +€1,161 | +80.8% |
| Total equity and liabilities | 10/49 | €86,447 | €84,629 | -€1,817 | -2.1% |
| Equity | 10/15 | €15,052 | €18,010 | +€2,958 | +19.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,948 | -€6,990 | +€2,958 | +29.7% |
| Amounts payable | 17/49 | €71,395 | €66,619 | -€4,776 | -6.7% |
| Amounts payable after more than one year | 17 | €50,540 | €43,764 | -€6,776 | -13.4% |
| Financial debts | 170/4 | €50,540 | €43,764 | -€6,776 | -13.4% |
| Amounts payable within one year | 42/48 | €20,789 | €22,788 | +€1,999 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €6,579 | €6,776 | +€197 | +3.0% |
| Trade debts | 44 | €2,119 | €1,567 | -€551 | -26.0% |
| Suppliers | 440/4 | €2,119 | €1,567 | -€551 | -26.0% |
| Taxes, remuneration and social security | 45 | - | €675 | +€675 | |
| Taxes | 450/3 | - | €675 | +€675 | |
| Other amounts payable | 47/48 | €12,092 | €13,770 | +€1,678 | +13.9% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,979 | €2,979 | = | 0.0% |
| Other operating charges | 640/8 | €1,680 | €1,781 | +€100 | +6.0% |
| Gross operating margin | 9900 | €10,222 | €10,164 | -€58 | -0.6% |
| Operating profit (loss) | 9901 | €5,563 | €5,405 | -€158 | -2.8% |
| Financial charges | 65/66B | €1,983 | €1,771 | -€212 | -10.7% |
| Recurring financial charges | 65 | €1,983 | €1,771 | -€212 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €3,580 | €3,634 | +€54 | +1.5% |
| Income taxes | 67/77 | - | €675 | +€675 | |
| Profit (loss) for the period | 9904 | €3,580 | €2,958 | -€621 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,580 | €2,958 | -€621 | -17.4% |
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 28 September 2026 via checked.be.