HARA: 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.
HARA
Largest movements
- Receivables within one year +€13,757
up €13,757 (+312.0%), from €4,409 to €18,167
of which Trade receivables: +€13,547
- Cash -€9,502
down €9,502 (-52.8%), from €17,999 to €8,498
mainly Receivables within one year (-€13,757) and Other debts (-€12,461)
- Tangible fixed assets -€1,484
down €1,484 (-14.9%), from €9,967 to €8,484
of which Land and buildings: -€1,265
- Other debts -€12,461
down €12,461 (-20.9%), from €59,568 to €47,107
- Profit (loss) carried forward +€11,730
up €11,730 (+25.1%), from -€46,672 to -€34,942
- Tax, wage and social debts +€2,903
up €2,903 (+79.7%), from €3,643 to €6,546
- Trade debts +€766
up €766 (+1099.6%), from €70 to €836
- Gross operating margin +€7,183
up €7,183 (+91.0%), from €7,891 to €15,074
- Other operating charges +€633
up €633 (+58.4%), from €1,083 to €1,716
- Depreciation +€334
up €334 (+15.1%), from €2,214 to €2,548
- Financial charges +€154
up €154 (+25.3%), from €607 to €761
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.
Cash bridge derived
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 | €52,376 | €55,314 | +€2,939 | +5.6% |
| Fixed assets | 21/28 | €29,967 | €28,484 | -€1,484 | -5.0% |
| Tangible fixed assets | 22/27 | €9,967 | €8,484 | -€1,484 | -14.9% |
| Land and buildings | 22 | €3,405 | €2,140 | -€1,265 | -37.2% |
| Furniture and vehicles | 24 | €2,033 | €1,814 | -€219 | -10.8% |
| Other tangible fixed assets | 26 | €4,530 | €4,530 | = | 0.0% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €22,409 | €26,831 | +€4,422 | +19.7% |
| Amounts receivable within one year | 40/41 | €4,409 | €18,167 | +€13,757 | +312.0% |
| Trade receivables | 40 | €4,409 | €17,957 | +€13,547 | +307.2% |
| Other amounts receivable | 41 | - | €210 | +€210 | |
| Cash at bank and in hand | 54/58 | €17,999 | €8,498 | -€9,502 | -52.8% |
| Deferred charges and accrued income | 490/1 | - | €167 | +€167 | |
| Total equity and liabilities | 10/49 | €52,376 | €55,314 | +€2,939 | +5.6% |
| Equity | 10/15 | -€32,412 | -€20,682 | +€11,730 | +36.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,672 | -€34,942 | +€11,730 | +25.1% |
| Amounts payable | 17/49 | €84,788 | €75,997 | -€8,791 | -10.4% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €63,281 | €54,489 | -€8,791 | -13.9% |
| Trade debts | 44 | €70 | €836 | +€766 | +1099.6% |
| Suppliers | 440/4 | €70 | €836 | +€766 | +1099.6% |
| Taxes, remuneration and social security | 45 | €3,643 | €6,546 | +€2,903 | +79.7% |
| Taxes | 450/3 | €3,643 | €6,546 | +€2,903 | +79.7% |
| Other amounts payable | 47/48 | €59,568 | €47,107 | -€12,461 | -20.9% |
| Accrued charges and deferred income | 492/3 | €1,507 | €1,507 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,214 | €2,548 | +€334 | +15.1% |
| Other operating charges | 640/8 | €1,083 | €1,716 | +€633 | +58.4% |
| Gross operating margin | 9900 | €7,891 | €15,074 | +€7,183 | +91.0% |
| Operating profit (loss) | 9901 | €4,594 | €10,809 | +€6,215 | +135.3% |
| Financial income | 75/76B | €2,000 | €2,001 | +€1 | 0.0% |
| Recurring financial income | 75 | €2,000 | €2,001 | +€1 | 0.0% |
| Financial charges | 65/66B | €607 | €761 | +€154 | +25.3% |
| Recurring financial charges | 65 | €607 | €761 | +€154 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €5,987 | €12,049 | +€6,062 | +101.3% |
| Income taxes | 67/77 | €245 | €319 | +€74 | +30.1% |
| Profit (loss) for the period | 9904 | €5,742 | €11,730 | +€5,988 | +104.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,742 | €11,730 | +€5,988 | +104.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.