HARB Consultancy: 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.
HARB Consultancy
Largest movements
- Cash +€72,256
up €72,256 (+839%), from €8,611 to €80,867
mainly Net result for the year (+€61,722) and Tax, wage and social debts (+€24,316)
- Deferred charges and accrued income +€9,455
new in 2025: €9,455
- Receivables within one year +€5,546
up €5,546 (+272%), from €2,043 to €7,589
of which Trade receivables: +€3,258
- Profit (loss) carried forward +€61,722
up €61,722, from -€3,516 to €58,206
- Tax, wage and social debts +€24,316
up €24,316 (+14,547%), from €167 to €24,483
- Trade debts +€2,864
up €2,864 (+373%), from €767 to €3,631
- Other debts -€1,304
down €1,304 (-13.9%), from €9,368 to €8,064
- Gross operating margin +€92,262
up €92,262, from -€1,323 to €90,939
- Taxes +€24,316
up €24,316 (+14,547%), from €167 to €24,483
- Depreciation +€1,391
up €1,391 (+211%), from €658 to €2,050
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 | €20,625 | €108,223 | +€87,598 | +425% |
| Fixed assets | 21/28 | €4,972 | €5,312 | +€340 | +6.8% |
| Tangible fixed assets | 22/27 | €4,972 | €5,312 | +€340 | +6.8% |
| Furniture and vehicles | 24 | €4,972 | €5,312 | +€340 | +6.8% |
| Current assets | 29/58 | €15,653 | €102,911 | +€87,258 | +557% |
| Amounts receivable after more than one year | 29 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 291 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,043 | €7,589 | +€5,546 | +272% |
| Trade receivables | 40 | €432 | €3,690 | +€3,258 | +755% |
| Other amounts receivable | 41 | €1,611 | €3,899 | +€2,288 | +142% |
| Cash at bank and in hand | 54/58 | €8,611 | €80,867 | +€72,256 | +839% |
| Deferred charges and accrued income | 490/1 | - | €9,455 | +€9,455 | |
| Total equity and liabilities | 10/49 | €20,625 | €108,223 | +€87,598 | +425% |
| Equity | 10/15 | €10,323 | €72,044 | +€61,722 | +598% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,838 | €12,838 | = | 0.0% |
| Distributable reserves | 133 | €12,838 | €12,838 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,516 | €58,206 | +€61,722 | |
| Amounts payable | 17/49 | €10,302 | €36,179 | +€25,876 | +251% |
| Amounts payable within one year | 42/48 | €10,302 | €36,179 | +€25,876 | +251% |
| Trade debts | 44 | €767 | €3,631 | +€2,864 | +373% |
| Suppliers | 440/4 | €767 | €3,631 | +€2,864 | +373% |
| Taxes, remuneration and social security | 45 | €167 | €24,483 | +€24,316 | +14,547% |
| Taxes | 450/3 | €167 | €24,483 | +€24,316 | +14,547% |
| Other amounts payable | 47/48 | €9,368 | €8,064 | -€1,304 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658 | €2,050 | +€1,391 | +211% |
| Other operating charges | 640/8 | €890 | €1,689 | +€800 | +89.9% |
| Gross operating margin | 9900 | -€1,323 | €90,939 | +€92,262 | |
| Operating profit (loss) | 9901 | -€2,871 | €87,200 | +€90,071 | |
| Financial charges | 65/66B | €477 | €995 | +€518 | +108% |
| Recurring financial charges | 65 | €477 | €995 | +€518 | +108% |
| Profit (loss) for the period before taxes | 9903 | -€3,349 | €86,205 | +€89,554 | |
| Income taxes | 67/77 | €167 | €24,483 | +€24,316 | +14,547% |
| Profit (loss) for the period | 9904 | -€3,516 | €61,722 | +€65,238 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,516 | €61,722 | +€65,238 |
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 17 October 2026 via checked.be.