HARACINA CONSTRUCT: 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.
HARACINA CONSTRUCT
Largest movements
- Deferred charges and accrued income +€32,492
up €32,492 (+149.4%), from €21,742 to €54,235
- Cash +€27,220
up €27,220 (+220.0%), from €12,373 to €39,594
mainly Trade debts (+€34,231) and Depreciation (+€23,258)
- Tangible fixed assets -€23,258
no longer reported in 2024 (was €23,258)
- Receivables within one year -€13,050
down €13,050 (-6.5%), from €200,533 to €187,483
of which Trade receivables: -€7,726
- Trade debts +€34,231
up €34,231 (+110.6%), from €30,962 to €65,192
- Debts after one year -€10,620
down €10,620 (-47.3%), from €22,469 to €11,848
- Accrued charges and deferred income +€8,877
new in 2024: €8,877
- Profit (loss) carried forward -€5,999
down €5,999 (-3.3%), from €180,988 to €174,989
- Tax, wage and social debts -€3,083
no longer reported in 2024 (was €3,083)
- Turnover +€411,799
up €411,799 (+34.0%), from €1.2m to €1.6m
- Purchases and services +€377,315
up €377,315 (+30.8%), from €1.2m to €1.6m
- Gross operating margin +€78,484
up €78,484, from -€13,935 to €64,548
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 | €257,906 | €281,312 | +€23,405 | +9.1% |
| Fixed assets | 21/28 | €23,258 | - | -€23,258 | |
| Tangible fixed assets | 22/27 | €23,258 | - | -€23,258 | |
| Furniture and vehicles | 24 | €23,258 | - | -€23,258 | |
| Current assets | 29/58 | €234,649 | €281,312 | +€46,663 | +19.9% |
| Amounts receivable within one year | 40/41 | €200,533 | €187,483 | -€13,050 | -6.5% |
| Trade receivables | 40 | €17,971 | €10,245 | -€7,726 | -43.0% |
| Other amounts receivable | 41 | €182,562 | €177,238 | -€5,324 | -2.9% |
| Cash at bank and in hand | 54/58 | €12,373 | €39,594 | +€27,220 | +220.0% |
| Deferred charges and accrued income | 490/1 | €21,742 | €54,235 | +€32,492 | +149.4% |
| Total equity and liabilities | 10/49 | €257,906 | €281,312 | +€23,405 | +9.1% |
| Equity | 10/15 | €201,393 | €195,394 | -€5,999 | -3.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €180,988 | €174,989 | -€5,999 | -3.3% |
| Amounts payable | 17/49 | €56,513 | €85,918 | +€29,404 | +52.0% |
| Amounts payable after more than one year | 17 | €22,469 | €11,848 | -€10,620 | -47.3% |
| Financial debts | 170/4 | €22,469 | €11,848 | -€10,620 | -47.3% |
| Amounts payable within one year | 42/48 | €34,045 | €65,192 | +€31,148 | +91.5% |
| Trade debts | 44 | €30,962 | €65,192 | +€34,231 | +110.6% |
| Suppliers | 440/4 | €30,962 | €65,192 | +€34,231 | +110.6% |
| Taxes, remuneration and social security | 45 | €3,083 | - | -€3,083 | |
| Taxes | 450/3 | €3,083 | - | -€3,083 | |
| Accrued charges and deferred income | 492/3 | - | €8,877 | +€8,877 | |
| Turnover | 70 | €1,212,827 | €1,624,625 | +€411,799 | +34.0% |
| Non-recurring operating income | 76A | - | €44,000 | +€44,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,226,762 | €1,604,077 | +€377,315 | +30.8% |
| Remuneration, social security and pensions | 62 | - | €1,752 | +€1,752 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,359 | €23,258 | -€5,101 | -18.0% |
| Other operating charges | 640/8 | €2,296 | €9,836 | +€7,540 | +328.4% |
| Non-recurring operating charges | 66A | €1,404 | €27,504 | +€26,100 | +1858.9% |
| Gross operating margin | 9900 | -€13,935 | €64,548 | +€78,484 | |
| Operating profit (loss) | 9901 | -€45,994 | €2,199 | +€48,193 | |
| Financial income | 75/76B | €5,851 | €9,364 | +€3,513 | +60.0% |
| Recurring financial income | 75 | €5,851 | €9,265 | +€3,414 | +58.4% |
| Non-recurring financial income | 76B | - | €99 | +€99 | |
| Financial charges | 65/66B | €2,162 | €1,612 | -€550 | -25.4% |
| Recurring financial charges | 65 | €2,162 | €1,612 | -€550 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | -€42,305 | €9,952 | +€52,257 | |
| Income taxes | 67/77 | - | €15,951 | +€15,951 | |
| Profit (loss) for the period | 9904 | -€42,305 | -€5,999 | +€36,306 | +85.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,305 | -€5,999 | +€36,306 | +85.8% |
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.