HARIPAN: what changed
Two fiscal 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.
HARIPAN
Largest movements
- Cash -€531,990
down €531,990 (-73.6%), from €722,852 to €190,862
mainly Other debts (-€750,000) and Smaller working-capital items (-€272)
- Receivables within one year -€107,604
down €107,604 (-49.8%), from €216,126 to €108,521
of which Other amounts receivable: -€65,743
- Receivables after one year -€100,351
down €100,351 (-37.1%), from €270,463 to €170,111
- Other debts -€750,000
down €750,000 (-100.0%), from €750,000 to €0
- Staff costs -€117,541
down €117,541 (-52.2%), from €225,045 to €107,503
- Gross operating margin -€100,865
down €100,865 (-49.6%), from €203,248 to €102,383
- Financial income -€12,869
down €12,869 (-54.2%), from €23,722 to €10,854
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.
Cash bridge derived
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 | €1,361,146 | €621,059 | -€740,087 | -54.4% |
| Fixed assets | 21/28 | €124 | €124 | = | 0.0% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €1,361,022 | €620,935 | -€740,087 | -54.4% |
| Amounts receivable after more than one year | 29 | €270,463 | €170,111 | -€100,351 | -37.1% |
| Other amounts receivable | 291 | €270,463 | €170,111 | -€100,351 | -37.1% |
| Stocks and contracts in progress | 3 | €151,371 | €151,371 | = | 0.0% |
| Stocks | 30/36 | €151,371 | €151,371 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €216,126 | €108,521 | -€107,604 | -49.8% |
| Trade receivables | 40 | €49,318 | €7,457 | -€41,861 | -84.9% |
| Other amounts receivable | 41 | €166,808 | €101,065 | -€65,743 | -39.4% |
| Cash at bank and in hand | 54/58 | €722,852 | €190,862 | -€531,990 | -73.6% |
| Deferred charges and accrued income | 490/1 | €210 | €70 | -€141 | -66.9% |
| Total equity and liabilities | 10/49 | €1,361,146 | €621,059 | -€740,087 | -54.4% |
| Equity | 10/15 | €600,750 | €603,392 | +€2,642 | +0.4% |
| Contributions | 10/11 | €74,400 | €74,400 | = | 0.0% |
| Reserves | 13 | €526,350 | €528,992 | +€2,642 | +0.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €2,542 | €2,542 | = | 0.0% |
| Distributable reserves | 133 | €523,808 | €526,451 | +€2,642 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €760,395 | €17,667 | -€742,729 | -97.7% |
| Amounts payable within one year | 42/48 | €760,395 | €17,565 | -€742,830 | -97.7% |
| Trade debts | 44 | €2,057 | €1,543 | -€514 | -25.0% |
| Suppliers | 440/4 | €2,057 | €1,543 | -€514 | -25.0% |
| Taxes, remuneration and social security | 45 | €8,338 | €16,022 | +€7,684 | +92.1% |
| Taxes | 450/3 | €1,249 | €3,014 | +€1,765 | +141.3% |
| Remuneration and social security | 454/9 | €7,089 | €13,008 | +€5,918 | +83.5% |
| Other amounts payable | 47/48 | €750,000 | €0 | -€750,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €102 | +€102 | |
| Remuneration, social security and pensions | 62 | €225,045 | €107,503 | -€117,541 | -52.2% |
| Other operating charges | 640/8 | €2,110 | €1,126 | -€984 | -46.6% |
| Gross operating margin | 9900 | €203,248 | €102,383 | -€100,865 | -49.6% |
| Operating profit (loss) | 9901 | -€23,907 | -€6,246 | +€17,661 | +73.9% |
| Financial income | 75/76B | €23,722 | €10,854 | -€12,869 | -54.2% |
| Recurring financial income | 75 | €23,722 | €10,854 | -€12,869 | -54.2% |
| Financial charges | 65/66B | €224 | €180 | -€44 | -19.8% |
| Recurring financial charges | 65 | €224 | €180 | -€44 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€409 | €4,427 | +€4,836 | |
| Income taxes | 67/77 | €795 | €1,785 | +€990 | +124.6% |
| Profit (loss) for the period | 9904 | -€1,204 | €2,642 | +€3,846 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,204 | €2,642 | +€3,846 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.