HARIS: 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.
HARIS
Largest movements
- Receivables within one year +€29,477
up €29,477 (+66.7%), from €44,217 to €73,694
of which Other amounts receivable: +€29,727
- Tangible fixed assets -€6,517
down €6,517 (-42.1%), from €15,488 to €8,971
- Cash +€2,708
up €2,708 (+51.0%), from €5,310 to €8,017
mainly Net result for the year (+€21,720) and Trade debts (+€12,548)
- Profit (loss) carried forward +€21,720
up €21,720 (+38.2%), from €56,849 to €78,570
- Trade debts +€12,548
new in 2025: €12,548
- Tax, wage and social debts -€6,200
no longer reported in 2025 (was €6,200)
of which Remuneration and social security: -€4,700
- Investment grants -€2,400
no longer reported in 2025 (was €2,400)
- Gross operating margin +€12,305
up €12,305 (+73.9%), from €16,651 to €28,956
- Depreciation +€5,289
up €5,289 (+431%), from €1,227 to €6,517
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 | €65,525 | €91,193 | +€25,668 | +39.2% |
| Fixed assets | 21/28 | €15,998 | €9,482 | -€6,517 | -40.7% |
| Tangible fixed assets | 22/27 | €15,488 | €8,971 | -€6,517 | -42.1% |
| Furniture and vehicles | 24 | €15,488 | €8,971 | -€6,517 | -42.1% |
| Financial fixed assets | 28 | €511 | €511 | = | 0.0% |
| Current assets | 29/58 | €49,526 | €81,711 | +€32,185 | +65.0% |
| Amounts receivable within one year | 40/41 | €44,217 | €73,694 | +€29,477 | +66.7% |
| Trade receivables | 40 | €249 | - | -€249 | |
| Other amounts receivable | 41 | €43,967 | €73,694 | +€29,727 | +67.6% |
| Cash at bank and in hand | 54/58 | €5,310 | €8,017 | +€2,708 | +51.0% |
| Total equity and liabilities | 10/49 | €65,525 | €91,193 | +€25,668 | +39.2% |
| Equity | 10/15 | €59,325 | €78,645 | +€19,320 | +32.6% |
| Reserves | 13 | €76 | €76 | = | 0.0% |
| Non-distributable reserves | 130/1 | €76 | €76 | = | 0.0% |
| Reserves not available under the articles | 1311 | €76 | €76 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,849 | €78,570 | +€21,720 | +38.2% |
| Investment grants | 15 | €2,400 | - | -€2,400 | |
| Amounts payable | 17/49 | €6,200 | €12,548 | +€6,348 | +102% |
| Amounts payable within one year | 42/48 | €6,200 | €12,548 | +€6,348 | +102% |
| Trade debts | 44 | - | €12,548 | +€12,548 | |
| Suppliers | 440/4 | - | €12,548 | +€12,548 | |
| Taxes, remuneration and social security | 45 | €6,200 | - | -€6,200 | |
| Taxes | 450/3 | €1,500 | - | -€1,500 | |
| Remuneration and social security | 454/9 | €4,700 | - | -€4,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,227 | €6,517 | +€5,289 | +431% |
| Other operating charges | 640/8 | €736 | €630 | -€106 | -14.3% |
| Gross operating margin | 9900 | €16,651 | €28,956 | +€12,305 | +73.9% |
| Operating profit (loss) | 9901 | €14,688 | €21,809 | +€7,121 | +48.5% |
| Financial charges | 65/66B | €72 | €89 | +€16 | +22.5% |
| Recurring financial charges | 65 | €72 | €89 | +€16 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €14,615 | €21,720 | +€7,105 | +48.6% |
| Profit (loss) for the period | 9904 | €14,615 | €21,720 | +€7,105 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,615 | €21,720 | +€7,105 | +48.6% |
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 17 October 2026 via checked.be.