HARAS CONSULTING: 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.
HARAS CONSULTING
Largest movements
- Cash +€505,771
up €505,771 (+348%), from €145,440 to €651,211
mainly Current investments (+€500,000) and Net result for the year (+€482,621)
- Current investments -€500,000
no longer reported in 2025 (was €500,000)
- Deferred charges and accrued income +€83,030
up €83,030 (+33.3%), from €249,090 to €332,120
- Receivables within one year +€30,247
up €30,247 (+50.2%), from €60,300 to €90,547
of which Trade receivables: +€30,000
- Profit (loss) carried forward -€597,379
down €597,379 (-61.3%), from €974,161 to €376,781
- Reserves +€260,000
up €260,000 (+29.9%), from €870,000 to €1.1m
- Tax, wage and social debts +€229,556
up €229,556 (+532%), from €43,183 to €272,739
- Other debts +€217,854
up €217,854 (+42.6%), from €511,605 to €729,459
- Financial income +€81,166
up €81,166 (+31.2%), from €260,345 to €341,511
- Gross operating margin +€68,992
up €68,992 (+26.5%), from €259,918 to €328,910
- Taxes +€50,233
up €50,233 (+84.6%), from €59,348 to €109,581
- Provisions +€6,804
up €6,804, from -€682 to €6,123
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 | €2,609,560 | €2,718,309 | +€108,749 | +4.2% |
| Fixed assets | 21/28 | €1,483,922 | €1,483,922 | = | 0.0% |
| Financial fixed assets | 28 | €1,483,922 | €1,483,922 | = | 0.0% |
| Current assets | 29/58 | €1,125,638 | €1,234,387 | +€108,749 | +9.7% |
| Amounts receivable after more than one year | 29 | €170,808 | €160,508 | -€10,300 | -6.0% |
| Trade receivables | 290 | €170,808 | €160,508 | -€10,300 | -6.0% |
| Amounts receivable within one year | 40/41 | €60,300 | €90,547 | +€30,247 | +50.2% |
| Trade receivables | 40 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Other amounts receivable | 41 | €10,300 | €10,547 | +€247 | +2.4% |
| Current investments | 50/53 | €500,000 | - | -€500,000 | |
| Cash at bank and in hand | 54/58 | €145,440 | €651,211 | +€505,771 | +348% |
| Deferred charges and accrued income | 490/1 | €249,090 | €332,120 | +€83,030 | +33.3% |
| Total equity and liabilities | 10/49 | €2,609,560 | €2,718,309 | +€108,749 | +4.2% |
| Equity | 10/15 | €1,954,711 | €1,617,331 | -€337,379 | -17.3% |
| Contributions | 10/11 | €110,550 | €110,550 | = | 0.0% |
| Contributions outside capital | 11 | €110,550 | €110,550 | = | 0.0% |
| Other | 1109/19 | €110,550 | €110,550 | = | 0.0% |
| Reserves | 13 | €870,000 | €1,130,000 | +€260,000 | +29.9% |
| Distributable reserves | 133 | €870,000 | €1,130,000 | +€260,000 | +29.9% |
| Profit (loss) carried forward | 14 | €974,161 | €376,781 | -€597,379 | -61.3% |
| Provisions and deferred taxes | 16 | €88,466 | €94,589 | +€6,123 | +6.9% |
| Provisions for liabilities and charges | 160/5 | €88,466 | €94,589 | +€6,123 | +6.9% |
| Pensions and similar obligations | 160 | €30,000 | €30,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €58,466 | €64,589 | +€6,123 | +10.5% |
| Amounts payable | 17/49 | €566,383 | €1,006,389 | +€440,005 | +77.7% |
| Amounts payable within one year | 42/48 | €566,383 | €1,006,389 | +€440,005 | +77.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,190 | +€4,190 | |
| Trade debts | 44 | €11,595 | - | -€11,595 | |
| Suppliers | 440/4 | €11,595 | - | -€11,595 | |
| Taxes, remuneration and social security | 45 | €43,183 | €272,739 | +€229,556 | +532% |
| Taxes | 450/3 | €43,183 | €272,739 | +€229,556 | +532% |
| Other amounts payable | 47/48 | €511,605 | €729,459 | +€217,854 | +42.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€682 | €6,123 | +€6,804 | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Non-recurring operating charges | 66A | €18,084 | - | -€18,084 | |
| Gross operating margin | 9900 | €259,918 | €328,910 | +€68,992 | +26.5% |
| Operating profit (loss) | 9901 | €241,548 | €321,789 | +€80,241 | +33.2% |
| Financial income | 75/76B | €260,345 | €341,511 | +€81,166 | +31.2% |
| Recurring financial income | 75 | €260,345 | €341,511 | +€81,166 | +31.2% |
| Financial charges | 65/66B | €73,094 | €71,098 | -€1,996 | -2.7% |
| Recurring financial charges | 65 | €73,094 | €71,098 | -€1,996 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €428,800 | €592,202 | +€163,402 | +38.1% |
| Income taxes | 67/77 | €59,348 | €109,581 | +€50,233 | +84.6% |
| Profit (loss) for the period | 9904 | €369,452 | €482,621 | +€113,169 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €369,452 | €482,621 | +€113,169 | +30.6% |
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 21 October 2026 via checked.be.