HARI & CO: 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 & CO
Largest movements
- Cash +€25,349
up €25,349 (+332%), from €7,640 to €32,989
mainly Other debts (+€35,139) and Net result for the year (+€7,466)
- Tangible fixed assets +€21,206
up €21,206 (+155%), from €13,645 to €34,851
- Receivables within one year -€3,074
down €3,074 (-71.4%), from €4,306 to €1,232
of which Other amounts receivable: -€1,993
- Other debts +€35,139
up €35,139 (+1,550%), from €2,267 to €37,406
- Profit (loss) carried forward +€7,466
up €7,466 (+267%), from €2,794 to €10,259
- Trade debts +€809
up €809 (+438%), from €185 to €993
- Turnover -€78,112
down €78,112 (-89.6%), from €87,202 to €9,090
- Gross operating margin +€22,389
up €22,389, from -€4,833 to €17,556
- Purchases and services -€17,021
down €17,021 (-18.5%), from €92,035 to €75,013
- Depreciation +€1,689
up €1,689 (+33.0%), from €5,122 to €6,811
- Taxes -€1,468
no longer reported in 2025 (was €1,468)
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 | €26,641 | €70,122 | +€43,481 | +163% |
| Fixed assets | 21/28 | €14,695 | €35,901 | +€21,206 | +144% |
| Tangible fixed assets | 22/27 | €13,645 | €34,851 | +€21,206 | +155% |
| Furniture and vehicles | 24 | €13,645 | €34,851 | +€21,206 | +155% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €11,946 | €34,221 | +€22,275 | +186% |
| Amounts receivable within one year | 40/41 | €4,306 | €1,232 | -€3,074 | -71.4% |
| Trade receivables | 40 | €1,081 | - | -€1,081 | |
| Other amounts receivable | 41 | €3,225 | €1,232 | -€1,993 | -61.8% |
| Cash at bank and in hand | 54/58 | €7,640 | €32,989 | +€25,349 | +332% |
| Total equity and liabilities | 10/49 | €26,641 | €70,122 | +€43,481 | +163% |
| Equity | 10/15 | €23,254 | €30,719 | +€7,466 | +32.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,794 | €10,259 | +€7,466 | +267% |
| Amounts payable | 17/49 | €3,387 | €39,403 | +€36,015 | +1,063% |
| Amounts payable within one year | 42/48 | €3,387 | €39,403 | +€36,015 | +1,063% |
| Trade debts | 44 | €185 | €993 | +€809 | +438% |
| Suppliers | 440/4 | €185 | €993 | +€809 | +438% |
| Taxes, remuneration and social security | 45 | €935 | €1,003 | +€67 | +7.2% |
| Taxes | 450/3 | €935 | €1,003 | +€67 | +7.2% |
| Other amounts payable | 47/48 | €2,267 | €37,406 | +€35,139 | +1,550% |
| Turnover | 70 | €87,202 | €9,090 | -€78,112 | -89.6% |
| Non-recurring operating income | 76A | - | €2,479 | +€2,479 | |
| Goods, raw materials, services and sundry goods | 60/61 | €92,035 | €75,013 | -€17,021 | -18.5% |
| Remuneration, social security and pensions | 62 | €262 | - | -€262 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,122 | €6,811 | +€1,689 | +33.0% |
| Other operating charges | 640/8 | €2,243 | €3,166 | +€923 | +41.2% |
| Gross operating margin | 9900 | -€4,833 | €17,556 | +€22,389 | |
| Operating profit (loss) | 9901 | -€12,460 | €7,579 | +€20,039 | |
| Financial income | 75/76B | €33 | €81 | +€49 | +149% |
| Recurring financial income | 75 | €30 | €18 | -€13 | -42.5% |
| Non-recurring financial income | 76B | €2 | €64 | +€62 | +2,824% |
| Financial charges | 65/66B | €197 | €195 | -€2 | -1.1% |
| Recurring financial charges | 65 | €138 | €195 | +€56 | +40.7% |
| Non-recurring financial charges | 66B | €58 | - | -€58 | |
| Profit (loss) for the period before taxes | 9903 | -€12,624 | €7,466 | +€20,090 | |
| Income taxes | 67/77 | €1,468 | - | -€1,468 | |
| Profit (loss) for the period | 9904 | -€14,092 | €7,466 | +€21,558 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,092 | €7,466 | +€21,558 |
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.