HARIKO 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.
HARIKO CONSULTING
Largest movements
- Receivables within one year -€102,242
down €102,242 (-87.7%), from €116,547 to €14,305
of which Trade receivables: -€78,242
- Cash -€59,043
down €59,043 (-78.5%), from €75,211 to €16,169
mainly Short-term financial debts (-€662,268) and Investment in fixed assets (net) (-€54,202)
- Short-term financial debts -€662,268
no longer reported in 2025 (was €662,268)
- Reserves +€325,218
up €325,218 (+358%), from €90,886 to €416,104
- Tax, wage and social debts +€80,329
up €80,329 (+224%), from €35,792 to €116,122
of which Taxes: +€84,661
- Other debts +€60,352
up €60,352 (+53.3%), from €113,331 to €173,683
- Debts after one year +€45,312
up €45,312 (+6.0%), from €757,118 to €802,430
- Gross operating margin +€462,720
up €462,720 (+834%), from €55,467 to €518,187
- Taxes +€56,481
up €56,481 (+18,118%), from €312 to €56,793
- Financial charges +€46,966
up €46,966 (+166%), from €28,332 to €75,298
- Other operating charges +€19,136
up €19,136 (+394%), from €4,861 to €23,997
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 | €1,782,370 | €1,637,655 | -€144,716 | -8.1% |
| Fixed assets | 21/28 | €1,588,554 | €1,605,780 | +€17,226 | +1.1% |
| Tangible fixed assets | 22/27 | €1,588,554 | €1,605,780 | +€17,226 | +1.1% |
| Land and buildings | 22 | €1,585,154 | €1,595,630 | +€10,476 | +0.7% |
| Furniture and vehicles | 24 | - | €6,750 | +€6,750 | |
| Other tangible fixed assets | 26 | €3,400 | €3,400 | = | 0.0% |
| Current assets | 29/58 | €193,817 | €31,875 | -€161,942 | -83.6% |
| Amounts receivable within one year | 40/41 | €116,547 | €14,305 | -€102,242 | -87.7% |
| Trade receivables | 40 | €92,522 | €14,280 | -€78,242 | -84.6% |
| Other amounts receivable | 41 | €24,025 | €25 | -€24,000 | -99.9% |
| Cash at bank and in hand | 54/58 | €75,211 | €16,169 | -€59,043 | -78.5% |
| Deferred charges and accrued income | 490/1 | €2,058 | €1,401 | -€657 | -31.9% |
| Total equity and liabilities | 10/49 | €1,782,370 | €1,637,655 | -€144,716 | -8.1% |
| Equity | 10/15 | €109,486 | €434,704 | +€325,218 | +297% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,886 | €416,104 | +€325,218 | +358% |
| Distributable reserves | 133 | €90,886 | €416,104 | +€325,218 | +358% |
| Amounts payable | 17/49 | €1,672,884 | €1,202,951 | -€469,934 | -28.1% |
| Amounts payable after more than one year | 17 | €757,118 | €802,430 | +€45,312 | +6.0% |
| Financial debts | 170/4 | €757,118 | €802,430 | +€45,312 | +6.0% |
| Amounts payable within one year | 42/48 | €915,766 | €400,521 | -€515,245 | -56.3% |
| Current portion of amounts payable after more than one year | 42 | €55,968 | €36,090 | -€19,878 | -35.5% |
| Financial debts | 43 | €662,268 | - | -€662,268 | |
| Credit institutions | 430/8 | €662,268 | - | -€662,268 | |
| Trade debts | 44 | €48,407 | €74,626 | +€26,219 | +54.2% |
| Suppliers | 440/4 | €48,407 | €74,626 | +€26,219 | +54.2% |
| Taxes, remuneration and social security | 45 | €35,792 | €116,122 | +€80,329 | +224% |
| Taxes | 450/3 | €31,460 | €116,122 | +€84,661 | +269% |
| Remuneration and social security | 454/9 | €4,332 | - | -€4,332 | |
| Other amounts payable | 47/48 | €113,331 | €173,683 | +€60,352 | +53.3% |
| Non-recurring operating income | 76A | - | €458,870 | +€458,870 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,261 | €36,975 | +€3,714 | +11.2% |
| Other operating charges | 640/8 | €4,861 | €23,997 | +€19,136 | +394% |
| Gross operating margin | 9900 | €55,467 | €518,187 | +€462,720 | +834% |
| Operating profit (loss) | 9901 | €17,345 | €457,215 | +€439,870 | +2,536% |
| Financial income | 75/76B | €124 | €93 | -€31 | -24.7% |
| Recurring financial income | 75 | €124 | €93 | -€31 | -24.7% |
| Financial charges | 65/66B | €28,332 | €75,298 | +€46,966 | +166% |
| Recurring financial charges | 65 | €28,332 | €75,298 | +€46,966 | +166% |
| Profit (loss) for the period before taxes | 9903 | -€10,863 | €382,011 | +€392,874 | |
| Income taxes | 67/77 | €312 | €56,793 | +€56,481 | +18,118% |
| Profit (loss) for the period | 9904 | -€11,175 | €325,218 | +€336,393 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,175 | €325,218 | +€336,393 |
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 27 October 2026 via checked.be.