Handyman & Harmony: 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.
Handyman & Harmony
Largest movements
- Cash -€2,808
down €2,808 (-21.0%), from €13,358 to €10,550
mainly Net result for the year (-€10,396) and Other debts (-€1,181)
- Receivables within one year -€1,917
down €1,917 (-7.3%), from €26,276 to €24,360
of which Trade receivables: -€2,219
- Tangible fixed assets -€993
down €993 (-49.1%), from €2,025 to €1,031
- Equity -€10,086
down €10,086 (-39.7%), from €25,401 to €15,315
of which Profit (loss) carried forward: -€10,396
- Trade debts +€5,519
up €5,519 (+70.0%), from €7,879 to €13,398
- Other debts -€1,181
down €1,181 (-29.1%), from €4,052 to €2,871
- Gross operating margin -€31,472
down €31,472, from €23,502 to -€7,970
- Taxes -€5,672
no longer reported in 2024 (was €5,672)
- Financial charges -€595
down €595 (-43.1%), from €1,381 to €786
of which Financial charges: -€748
- Financial income -€425
down €425 (-96.1%), from €443 to €17
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,004 | €37,256 | -€5,748 | -13.4% |
| Fixed assets | 21/28 | €2,025 | €1,031 | -€993 | -49.1% |
| Tangible fixed assets | 22/27 | €2,025 | €1,031 | -€993 | -49.1% |
| Plant, machinery and equipment | 23 | €2,025 | €1,031 | -€993 | -49.1% |
| Current assets | 29/58 | €40,980 | €36,225 | -€4,755 | -11.6% |
| Stocks and contracts in progress | 3 | €650 | €1,000 | +€350 | +53.8% |
| Stocks | 30/36 | €650 | €1,000 | +€350 | +53.8% |
| Amounts receivable within one year | 40/41 | €26,276 | €24,360 | -€1,917 | -7.3% |
| Trade receivables | 40 | €20,144 | €17,925 | -€2,219 | -11.0% |
| Other amounts receivable | 41 | €6,133 | €6,435 | +€302 | +4.9% |
| Cash at bank and in hand | 54/58 | €13,358 | €10,550 | -€2,808 | -21.0% |
| Deferred charges and accrued income | 490/1 | €695 | €315 | -€380 | -54.7% |
| Total equity and liabilities | 10/49 | €43,004 | €37,256 | -€5,748 | -13.4% |
| Equity | 10/15 | €25,401 | €15,315 | -€10,086 | -39.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €21,401 | €21,401 | = | 0.0% |
| Distributable reserves | 133 | €21,401 | €21,401 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,396 | -€10,396 | |
| Amounts payable | 17/49 | €17,604 | €21,941 | +€4,338 | +24.6% |
| Amounts payable within one year | 42/48 | €17,604 | €21,941 | +€4,338 | +24.6% |
| Trade debts | 44 | €7,879 | €13,398 | +€5,519 | +70.0% |
| Suppliers | 440/4 | €7,879 | €13,398 | +€5,519 | +70.0% |
| Taxes, remuneration and social security | 45 | €5,672 | €5,672 | = | 0.0% |
| Taxes | 450/3 | €5,672 | €5,672 | = | 0.0% |
| Other amounts payable | 47/48 | €4,052 | €2,871 | -€1,181 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,026 | €993 | -€33 | -3.2% |
| Other operating charges | 640/8 | €736 | €646 | -€89 | -12.2% |
| Gross operating margin | 9900 | €23,502 | -€7,970 | -€31,472 | |
| Operating profit (loss) | 9901 | €21,740 | -€9,610 | -€31,350 | |
| Financial income | 75/76B | €443 | €17 | -€425 | -96.1% |
| Recurring financial income | 75 | €443 | €17 | -€425 | -96.1% |
| Financial charges | 65/66B | €1,381 | €786 | -€595 | -43.1% |
| Recurring financial charges | 65 | €1,381 | €633 | -€748 | -54.2% |
| Non-recurring financial charges | 66B | - | €153 | +€153 | |
| Profit (loss) for the period before taxes | 9903 | €20,801 | -€10,396 | -€31,198 | |
| Income taxes | 67/77 | €5,672 | - | -€5,672 | |
| Profit (loss) for the period | 9904 | €15,129 | -€10,396 | -€25,526 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,129 | -€10,396 | -€25,526 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.