HARIKA: 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.
HARIKA
Largest movements
- Cash +€44,773
up €44,773 (+221%), from €20,245 to €65,018
mainly Net result for the year (+€34,317) and Trade debts (+€22,494)
- Receivables within one year -€14,773
down €14,773 (-46.0%), from €32,084 to €17,311
of which Trade receivables: -€16,699
- Tangible fixed assets +€10,625
up €10,625 (+153%), from €6,960 to €17,585
of which Other tangible fixed assets: +€12,000
- Stocks and contracts -€5,233
down €5,233 (-15.1%), from €34,592 to €29,359
- Financial fixed assets +€2,000
up €2,000 (+87.0%), from €2,300 to €4,300
- Profit (loss) carried forward +€34,317
up €34,317 (+375%), from €9,140 to €43,457
- Trade debts +€22,494
up €22,494 (+42.2%), from €53,286 to €75,780
- Other debts -€10,612
down €10,612 (-77.6%), from €13,683 to €3,071
- Tax, wage and social debts -€9,002
down €9,002 (-56.7%), from €15,888 to €6,885
- Gross operating margin +€22,387
up €22,387 (+126%), from €17,697 to €40,084
- Taxes -€4,596
no longer reported in 2025 (was €4,596)
- Financial charges +€1,386
up €1,386 (+49.3%), from €2,810 to €4,197
- Depreciation +€701
up €701 (+80.6%), from €870 to €1,570
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 | €96,997 | €134,194 | +€37,197 | +38.3% |
| Fixed assets | 21/28 | €10,077 | €22,506 | +€12,430 | +123% |
| Intangible fixed assets | 21 | €816 | €621 | -€195 | -23.9% |
| Tangible fixed assets | 22/27 | €6,960 | €17,585 | +€10,625 | +153% |
| Land and buildings | 22 | €2,573 | €2,309 | -€264 | -10.3% |
| Plant, machinery and equipment | 23 | €3,302 | €2,565 | -€737 | -22.3% |
| Furniture and vehicles | 24 | €1,085 | €711 | -€374 | -34.5% |
| Other tangible fixed assets | 26 | - | €12,000 | +€12,000 | |
| Financial fixed assets | 28 | €2,300 | €4,300 | +€2,000 | +87.0% |
| Current assets | 29/58 | €86,920 | €111,687 | +€24,767 | +28.5% |
| Stocks and contracts in progress | 3 | €34,592 | €29,359 | -€5,233 | -15.1% |
| Stocks | 30/36 | €34,592 | €29,359 | -€5,233 | -15.1% |
| Amounts receivable within one year | 40/41 | €32,084 | €17,311 | -€14,773 | -46.0% |
| Trade receivables | 40 | €30,839 | €14,140 | -€16,699 | -54.1% |
| Other amounts receivable | 41 | €1,245 | €3,171 | +€1,926 | +155% |
| Cash at bank and in hand | 54/58 | €20,245 | €65,018 | +€44,773 | +221% |
| Total equity and liabilities | 10/49 | €96,997 | €134,194 | +€37,197 | +38.3% |
| Equity | 10/15 | €14,140 | €48,457 | +€34,317 | +243% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,140 | €43,457 | +€34,317 | +375% |
| Amounts payable | 17/49 | €82,857 | €85,737 | +€2,880 | +3.5% |
| Amounts payable within one year | 42/48 | €82,857 | €85,737 | +€2,880 | +3.5% |
| Trade debts | 44 | €53,286 | €75,780 | +€22,494 | +42.2% |
| Suppliers | 440/4 | €53,286 | €75,780 | +€22,494 | +42.2% |
| Taxes, remuneration and social security | 45 | €15,888 | €6,885 | -€9,002 | -56.7% |
| Taxes | 450/3 | €15,888 | €6,885 | -€9,002 | -56.7% |
| Other amounts payable | 47/48 | €13,683 | €3,071 | -€10,612 | -77.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €870 | €1,570 | +€701 | +80.6% |
| Other operating charges | 640/8 | €282 | - | -€282 | |
| Gross operating margin | 9900 | €17,697 | €40,084 | +€22,387 | +126% |
| Operating profit (loss) | 9901 | €16,546 | €38,514 | +€21,968 | +133% |
| Financial charges | 65/66B | €2,810 | €4,197 | +€1,386 | +49.3% |
| Recurring financial charges | 65 | €2,810 | €4,197 | +€1,386 | +49.3% |
| Profit (loss) for the period before taxes | 9903 | €13,736 | €34,317 | +€20,582 | +150% |
| Income taxes | 67/77 | €4,596 | - | -€4,596 | |
| Profit (loss) for the period | 9904 | €9,140 | €34,317 | +€25,178 | +275% |
| Profit (loss) for the period to be appropriated | 9905 | €9,140 | €34,317 | +€25,178 | +275% |
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 31 October 2026 via checked.be.