Harings.be: 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.
Harings.be
Largest movements
- Cash -€23,652
down €23,652 (-48.1%), from €49,211 to €25,559
mainly Debts after one year (-€22,927) and Current portion of long-term debt (-€15,539)
- Tangible fixed assets -€21,081
down €21,081 (-24.4%), from €86,533 to €65,452
of which Furniture and vehicles: -€17,745
- Current investments +€10,000
new in 2025: €10,000
- Receivables within one year -€1,821
down €1,821 (-11.7%), from €15,538 to €13,717
of which Trade receivables: -€14,015
- Debts after one year -€22,927
no longer reported in 2025 (was €22,927)
- Reserves +€17,473
up €17,473 (+18.8%), from €92,867 to €110,340
- Current portion of long-term debt -€15,539
no longer reported in 2025 (was €15,539)
- Trade debts -€6,700
down €6,700 (-77.0%), from €8,700 to €2,000
- Tax, wage and social debts -€5,788
down €5,788 (-72.5%), from €7,987 to €2,199
- Gross operating margin -€17,910
down €17,910 (-23.8%), from €75,320 to €57,411
- Financial charges -€16,184
down €16,184 (-93.3%), from €17,352 to €1,167
of which Non-recurring financial charges: -€14,083
- Other operating charges +€7,489
up €7,489 (+1,629%), from €460 to €7,949
- Taxes -€4,021
down €4,021 (-32.9%), from €12,234 to €8,212
- Depreciation +€2,351
up €2,351 (+13.7%), from €17,136 to €19,486
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 | €154,301 | €118,621 | -€35,680 | -23.1% |
| Fixed assets | 21/28 | €86,533 | €65,452 | -€21,081 | -24.4% |
| Tangible fixed assets | 22/27 | €86,533 | €65,452 | -€21,081 | -24.4% |
| Land and buildings | 22 | €5,899 | - | -€5,899 | |
| Plant, machinery and equipment | 23 | €5,936 | €3,120 | -€2,816 | -47.4% |
| Furniture and vehicles | 24 | €74,698 | €56,953 | -€17,745 | -23.8% |
| Other tangible fixed assets | 26 | - | €5,379 | +€5,379 | |
| Current assets | 29/58 | €67,768 | €53,169 | -€14,599 | -21.5% |
| Amounts receivable within one year | 40/41 | €15,538 | €13,717 | -€1,821 | -11.7% |
| Trade receivables | 40 | €15,492 | €1,476 | -€14,015 | -90.5% |
| Other amounts receivable | 41 | €46 | €12,241 | +€12,194 | +26,321% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €49,211 | €25,559 | -€23,652 | -48.1% |
| Deferred charges and accrued income | 490/1 | €3,020 | €3,893 | +€873 | +28.9% |
| Total equity and liabilities | 10/49 | €154,301 | €118,621 | -€35,680 | -23.1% |
| Equity | 10/15 | €93,913 | €111,385 | +€17,473 | +18.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €92,867 | €110,340 | +€17,473 | +18.8% |
| Distributable reserves | 133 | €92,867 | €110,340 | +€17,473 | +18.8% |
| Profit (loss) carried forward | 14 | €545 | €546 | +€0 | 0.0% |
| Amounts payable | 17/49 | €60,388 | €7,235 | -€53,153 | -88.0% |
| Amounts payable after more than one year | 17 | €22,927 | - | -€22,927 | |
| Financial debts | 170/4 | €22,927 | - | -€22,927 | |
| Amounts payable within one year | 42/48 | €37,462 | €7,166 | -€30,295 | -80.9% |
| Current portion of amounts payable after more than one year | 42 | €15,539 | - | -€15,539 | |
| Financial debts | 43 | €406 | - | -€406 | |
| Credit institutions | 430/8 | €406 | - | -€406 | |
| Trade debts | 44 | €8,700 | €2,000 | -€6,700 | -77.0% |
| Suppliers | 440/4 | €8,700 | €2,000 | -€6,700 | -77.0% |
| Taxes, remuneration and social security | 45 | €7,987 | €2,199 | -€5,788 | -72.5% |
| Taxes | 450/3 | €7,987 | €2,199 | -€5,788 | -72.5% |
| Other amounts payable | 47/48 | €4,830 | €2,967 | -€1,862 | -38.6% |
| Accrued charges and deferred income | 492/3 | - | €69 | +€69 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,136 | €19,486 | +€2,351 | +13.7% |
| Other operating charges | 640/8 | €460 | €7,949 | +€7,489 | +1,629% |
| Gross operating margin | 9900 | €75,320 | €57,411 | -€17,910 | -23.8% |
| Operating profit (loss) | 9901 | €57,725 | €29,976 | -€27,749 | -48.1% |
| Financial income | 75/76B | €98 | - | -€98 | |
| Recurring financial income | 75 | €98 | - | -€98 | |
| Financial charges | 65/66B | €17,352 | €1,167 | -€16,184 | -93.3% |
| Recurring financial charges | 65 | €3,268 | €1,167 | -€2,101 | -64.3% |
| Non-recurring financial charges | 66B | €14,083 | - | -€14,083 | |
| Profit (loss) for the period before taxes | 9903 | €40,472 | €28,808 | -€11,663 | -28.8% |
| Income taxes | 67/77 | €12,234 | €8,212 | -€4,021 | -32.9% |
| Profit (loss) for the period | 9904 | €28,238 | €20,596 | -€7,642 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,238 | €20,596 | -€7,642 | -27.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.