HARANO: 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.
HARANO
Largest movements
- Receivables within one year -€32,660
down €32,660 (-24.8%), from €131,789 to €99,129
of which Trade receivables: -€18,397
- Cash +€4,735
up €4,735 (+6,071%), from €78 to €4,813
mainly Receivables within one year (+€32,660) and Tax, wage and social debts (+€4,098)
- Tangible fixed assets -€3,933
down €3,933 (-3.1%), from €125,636 to €121,703
of which Furniture and vehicles: -€3,933
- Other debts -€26,094
down €26,094 (-84.1%), from €31,038 to €4,944
- Debts after one year -€8,818
down €8,818 (-6.7%), from €131,011 to €122,192
of which Financial debts: -€8,818
- Reserves -€5,097
down €5,097 (-12.0%), from €42,545 to €37,448
of which Distributable reserves: -€5,097
- Tax, wage and social debts +€4,098
up €4,098 (+109%), from €3,765 to €7,863
- Gross operating margin -€14,474
down €14,474 (-52.5%), from €27,569 to €13,095
- Other operating charges -€2,512
down €2,512 (-22.5%), from €11,159 to €8,648
- Depreciation -€1,056
down €1,056 (-21.2%), from €4,989 to €3,933
- Financial charges -€823
down €823 (-7.1%), from €11,669 to €10,846
of which Financial charges: -€823
- Financial income -€609
down €609 (-10.2%), from €5,984 to €5,375
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.
Derived cash bridge
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 | €291,925 | €260,720 | -€31,204 | -10.7% |
| Fixed assets | 21/28 | €155,336 | €151,403 | -€3,933 | -2.5% |
| Tangible fixed assets | 22/27 | €125,636 | €121,703 | -€3,933 | -3.1% |
| Land and buildings | 22 | €118,989 | €118,989 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €6,647 | €2,714 | -€3,933 | -59.2% |
| Financial fixed assets | 28 | €29,700 | €29,700 | = | 0.0% |
| Current assets | 29/58 | €136,589 | €109,317 | -€27,272 | -20.0% |
| Amounts receivable within one year | 40/41 | €131,789 | €99,129 | -€32,660 | -24.8% |
| Trade receivables | 40 | €24,000 | €5,603 | -€18,397 | -76.7% |
| Other amounts receivable | 41 | €107,789 | €93,526 | -€14,263 | -13.2% |
| Cash at bank and in hand | 54/58 | €78 | €4,813 | +€4,735 | +6,071% |
| Deferred charges and accrued income | 490/1 | €4,722 | €5,375 | +€653 | +13.8% |
| Total equity and liabilities | 10/49 | €291,925 | €260,720 | -€31,204 | -10.7% |
| Equity | 10/15 | €112,545 | €107,448 | -€5,097 | -4.5% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €42,545 | €37,448 | -€5,097 | -12.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €35,545 | €30,448 | -€5,097 | -14.3% |
| Amounts payable | 17/49 | €179,380 | €153,273 | -€26,108 | -14.6% |
| Amounts payable after more than one year | 17 | €131,011 | €122,192 | -€8,818 | -6.7% |
| Financial debts | 170/4 | €131,011 | €122,192 | -€8,818 | -6.7% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €48,369 | €31,080 | -€17,289 | -35.7% |
| Current portion of amounts payable after more than one year | 42 | €9,253 | €11,440 | +€2,187 | +23.6% |
| Trade debts | 44 | €4,313 | €6,833 | +€2,520 | +58.4% |
| Suppliers | 440/4 | €4,313 | €6,833 | +€2,520 | +58.4% |
| Taxes, remuneration and social security | 45 | €3,765 | €7,863 | +€4,098 | +109% |
| Taxes | 450/3 | €3,765 | €7,863 | +€4,098 | +109% |
| Other amounts payable | 47/48 | €31,038 | €4,944 | -€26,094 | -84.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,989 | €3,933 | -€1,056 | -21.2% |
| Other operating charges | 640/8 | €11,159 | €8,648 | -€2,512 | -22.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €27,569 | €13,095 | -€14,474 | -52.5% |
| Operating profit (loss) | 9901 | €11,421 | €515 | -€10,907 | -95.5% |
| Financial income | 75/76B | €5,984 | €5,375 | -€609 | -10.2% |
| Recurring financial income | 75 | €5,984 | €5,375 | -€609 | -10.2% |
| Financial charges | 65/66B | €11,669 | €10,846 | -€823 | -7.1% |
| Recurring financial charges | 65 | €11,669 | €10,846 | -€823 | -7.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €5,737 | -€4,956 | -€10,692 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €5,597 | -€5,097 | -€10,694 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,597 | -€5,097 | -€10,694 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.