HARAN: 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.
HARAN
Largest movements
- Receivables within one year -€100,000
down €100,000 (-82.8%), from €120,827 to €20,827
of which Other amounts receivable: -€100,000
- Deferred charges and accrued income -€75,000
down €75,000 (-92.4%), from €81,199 to €6,199
- Short-term financial debts -€125,000
down €125,000 (-58.1%), from €215,000 to €90,000
- Debts after one year -€50,000
down €50,000 (-8.2%), from €610,000 to €560,000
- Depreciation -€16,422
no longer reported in 2025 (was €16,422)
- Financial income -€5,000
no longer reported in 2025 (was €5,000)
- Gross operating margin -€951
down €951 (-13.2%), from €7,196 to €6,245
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 | €4,184,247 | €4,009,796 | -€174,452 | -4.2% |
| Fixed assets | 21/28 | €3,982,037 | €3,982,037 | = | 0.0% |
| Intangible fixed assets | 21 | €470,037 | €470,037 | = | 0.0% |
| Financial fixed assets | 28 | €3,512,000 | €3,512,000 | = | 0.0% |
| Current assets | 29/58 | €202,211 | €27,759 | -€174,452 | -86.3% |
| Amounts receivable within one year | 40/41 | €120,827 | €20,827 | -€100,000 | -82.8% |
| Trade receivables | 40 | €9,600 | €9,600 | = | 0.0% |
| Other amounts receivable | 41 | €111,227 | €11,227 | -€100,000 | -89.9% |
| Cash at bank and in hand | 54/58 | €184 | €732 | +€548 | +297.8% |
| Deferred charges and accrued income | 490/1 | €81,199 | €6,199 | -€75,000 | -92.4% |
| Total equity and liabilities | 10/49 | €4,184,247 | €4,009,796 | -€174,452 | -4.2% |
| Equity | 10/15 | €2,883,290 | €2,868,012 | -€15,278 | -0.5% |
| Contributions | 10/11 | €3,013,057 | €3,013,057 | = | 0.0% |
| Capital | 10 | €3,013,057 | €3,013,057 | = | 0.0% |
| Issued capital | 100 | €3,013,057 | €3,013,057 | = | 0.0% |
| Reserves | 13 | €368,283 | €368,283 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,595 | €20,595 | = | 0.0% |
| Legal reserve | 130 | €20,595 | €20,595 | = | 0.0% |
| Distributable reserves | 133 | €347,688 | €347,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€498,051 | -€513,328 | -€15,278 | -3.1% |
| Amounts payable | 17/49 | €1,300,958 | €1,141,784 | -€159,174 | -12.2% |
| Amounts payable after more than one year | 17 | €610,000 | €560,000 | -€50,000 | -8.2% |
| Financial debts | 170/4 | €610,000 | €560,000 | -€50,000 | -8.2% |
| Amounts payable within one year | 42/48 | €608,262 | €484,734 | -€123,528 | -20.3% |
| Financial debts | 43 | €215,000 | €90,000 | -€125,000 | -58.1% |
| Other loans | 439 | €215,000 | €90,000 | -€125,000 | -58.1% |
| Trade debts | 44 | €1,151 | €273 | -€878 | -76.3% |
| Suppliers | 440/4 | €1,151 | €273 | -€878 | -76.3% |
| Taxes, remuneration and social security | 45 | €1,353 | €2,679 | +€1,325 | +97.9% |
| Taxes | 450/3 | €1,353 | €2,679 | +€1,325 | +97.9% |
| Other amounts payable | 47/48 | €390,758 | €391,782 | +€1,024 | +0.3% |
| Accrued charges and deferred income | 492/3 | €82,696 | €97,050 | +€14,354 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,422 | - | -€16,422 | |
| Other operating charges | 640/8 | €4,204 | €4,203 | -€1 | 0.0% |
| Gross operating margin | 9900 | €7,196 | €6,245 | -€951 | -13.2% |
| Operating profit (loss) | 9901 | -€13,430 | €2,042 | +€15,472 | |
| Financial income | 75/76B | €5,000 | - | -€5,000 | |
| Recurring financial income | 75 | €5,000 | - | -€5,000 | |
| Financial charges | 65/66B | €16,016 | €15,994 | -€22 | -0.1% |
| Recurring financial charges | 65 | €16,016 | €15,955 | -€61 | -0.4% |
| Non-recurring financial charges | 66B | - | €39 | +€39 | |
| Profit (loss) for the period before taxes | 9903 | -€24,446 | -€13,952 | +€10,494 | +42.9% |
| Income taxes | 67/77 | €1,353 | €1,325 | -€28 | -2.1% |
| Profit (loss) for the period | 9904 | -€25,799 | -€15,278 | +€10,522 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,799 | -€15,278 | +€10,522 | +40.8% |
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 3 October 2026 via checked.be.