HARI BUSINESS: 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.
HARI BUSINESS
Largest movements
- Cash +€19,133
up €19,133 (+62.6%), from €30,586 to €49,719
mainly Net result for the year (+€52,018) and Stocks and contracts (+€964)
- Receivables within one year +€9,518
up €9,518 (+1,208%), from €788 to €10,306
- Stocks and contracts -€964
down €964 (-2.7%), from €35,131 to €34,167
- Profit (loss) carried forward +€52,018
up €52,018 (+158%), from €33,004 to €85,022
- Trade debts -€21,229
down €21,229 (-74.1%), from €28,665 to €7,436
- Tax, wage and social debts -€2,886
down €2,886 (-57.9%), from €4,983 to €2,097
of which Remuneration and social security: -€2,080
- Other debts -€956
no longer reported in 2025 (was €956)
- Gross operating margin +€54,815
up €54,815 (+180%), from €30,536 to €85,351
- Financial charges +€2,870
up €2,870 (+68.7%), from €4,179 to €7,050
- Staff costs +€2,862
up €2,862 (+11.1%), from €25,863 to €28,724
- Taxes +€1,912
up €1,912 (+756%), from €253 to €2,165
- Other operating charges +€1,261
up €1,261 (+452%), from €279 to €1,540
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 | €67,609 | €94,556 | +€26,947 | +39.9% |
| Fixed assets | 21/28 | €1,104 | €363 | -€741 | -67.1% |
| Tangible fixed assets | 22/27 | €1,104 | €363 | -€741 | -67.1% |
| Plant, machinery and equipment | 23 | €1,104 | €363 | -€741 | -67.1% |
| Current assets | 29/58 | €66,505 | €94,192 | +€27,687 | +41.6% |
| Stocks and contracts in progress | 3 | €35,131 | €34,167 | -€964 | -2.7% |
| Stocks | 30/36 | €35,131 | €34,167 | -€964 | -2.7% |
| Amounts receivable within one year | 40/41 | €788 | €10,306 | +€9,518 | +1,208% |
| Other amounts receivable | 41 | €788 | €10,306 | +€9,518 | +1,208% |
| Cash at bank and in hand | 54/58 | €30,586 | €49,719 | +€19,133 | +62.6% |
| Total equity and liabilities | 10/49 | €67,609 | €94,556 | +€26,947 | +39.9% |
| Equity | 10/15 | €33,005 | €85,023 | +€52,018 | +158% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,004 | €85,022 | +€52,018 | +158% |
| Amounts payable | 17/49 | €34,604 | €9,533 | -€25,071 | -72.5% |
| Amounts payable within one year | 42/48 | €34,604 | €9,533 | -€25,071 | -72.5% |
| Trade debts | 44 | €28,665 | €7,436 | -€21,229 | -74.1% |
| Suppliers | 440/4 | €28,665 | €7,436 | -€21,229 | -74.1% |
| Taxes, remuneration and social security | 45 | €4,983 | €2,097 | -€2,886 | -57.9% |
| Taxes | 450/3 | €2,311 | €1,505 | -€806 | -34.9% |
| Remuneration and social security | 454/9 | €2,672 | €592 | -€2,080 | -77.8% |
| Other amounts payable | 47/48 | €956 | - | -€956 | |
| Non-recurring operating income | 76A | - | €6,887 | +€6,887 | |
| Remuneration, social security and pensions | 62 | €25,863 | €28,724 | +€2,862 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €741 | €741 | = | 0.0% |
| Other operating charges | 640/8 | €279 | €1,540 | +€1,261 | +452% |
| Gross operating margin | 9900 | €30,536 | €85,351 | +€54,815 | +180% |
| Operating profit (loss) | 9901 | €3,653 | €54,345 | +€50,692 | +1,388% |
| Financial income | 75/76B | €6,455 | €6,887 | +€432 | +6.7% |
| Recurring financial income | 75 | €6,455 | €6,887 | +€432 | +6.7% |
| Financial charges | 65/66B | €4,179 | €7,050 | +€2,870 | +68.7% |
| Recurring financial charges | 65 | €4,179 | €7,050 | +€2,870 | +68.7% |
| Profit (loss) for the period before taxes | 9903 | €5,929 | €54,183 | +€48,254 | +814% |
| Income taxes | 67/77 | €253 | €2,165 | +€1,912 | +756% |
| Profit (loss) for the period | 9904 | €5,676 | €52,018 | +€46,342 | +817% |
| Profit (loss) for the period to be appropriated | 9905 | €5,676 | €52,018 | +€46,342 | +817% |
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 28 October 2026 via checked.be.