HARISSA: 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.
HARISSA
Largest movements
- Tangible fixed assets -€69,036
down €69,036 (-14.9%), from €462,259 to €393,224
of which Land and buildings: -€63,654
- Receivables within one year +€19,383
up €19,383 (+30.7%), from €63,195 to €82,578
of which Other amounts receivable: +€10,542
- Profit (loss) carried forward -€53,391
down €53,391 (-25.6%), from -€208,156 to -€261,547
- Other debts +€43,224
up €43,224 (+8.4%), from €512,715 to €555,939
- Current portion of long-term debt -€36,874
down €36,874 (-69.7%), from €52,873 to €16,000
- Debts after one year -€16,000
down €16,000 (-37.8%), from €42,376 to €26,376
of which Financial debts: -€16,000
- Gross operating margin -€22,278
down €22,278 (-25.3%), from €88,091 to €65,813
- Other operating charges -€3,341
down €3,341 (-11.0%), from €30,237 to €26,896
- Depreciation +€1,065
up €1,065 (+1.6%), from €67,970 to €69,036
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 | €528,645 | €477,861 | -€50,783 | -9.6% |
| Fixed assets | 21/28 | €462,259 | €393,224 | -€69,036 | -14.9% |
| Tangible fixed assets | 22/27 | €462,259 | €393,224 | -€69,036 | -14.9% |
| Land and buildings | 22 | €448,272 | €384,618 | -€63,654 | -14.2% |
| Plant, machinery and equipment | 23 | €12,001 | €7,348 | -€4,653 | -38.8% |
| Furniture and vehicles | 24 | €1,986 | €1,258 | -€728 | -36.7% |
| Current assets | 29/58 | €66,386 | €84,638 | +€18,252 | +27.5% |
| Amounts receivable within one year | 40/41 | €63,195 | €82,578 | +€19,383 | +30.7% |
| Trade receivables | 40 | €8,503 | €17,344 | +€8,840 | +104.0% |
| Other amounts receivable | 41 | €54,692 | €65,234 | +€10,542 | +19.3% |
| Cash at bank and in hand | 54/58 | €1,118 | - | -€1,118 | |
| Deferred charges and accrued income | 490/1 | €2,073 | €2,060 | -€13 | -0.6% |
| Total equity and liabilities | 10/49 | €528,645 | €477,861 | -€50,783 | -9.6% |
| Equity | 10/15 | -€119,856 | -€173,246 | -€53,391 | -44.5% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €25,301 | €25,301 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Distributable reserves | 133 | €19,001 | €19,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€208,156 | -€261,547 | -€53,391 | -25.6% |
| Amounts payable | 17/49 | €648,500 | €651,108 | +€2,607 | +0.4% |
| Amounts payable after more than one year | 17 | €42,376 | €26,376 | -€16,000 | -37.8% |
| Financial debts | 170/4 | €40,626 | €24,626 | -€16,000 | -39.4% |
| Other amounts payable | 178/9 | €1,750 | €1,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €595,200 | €610,531 | +€15,332 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €52,873 | €16,000 | -€36,874 | -69.7% |
| Financial debts | 43 | - | €360 | +€360 | |
| Credit institutions | 430/8 | - | €360 | +€360 | |
| Trade debts | 44 | €29,612 | €34,355 | +€4,743 | +16.0% |
| Suppliers | 440/4 | €29,612 | €34,355 | +€4,743 | +16.0% |
| Taxes, remuneration and social security | 45 | - | €3,879 | +€3,879 | |
| Taxes | 450/3 | - | €3,879 | +€3,879 | |
| Other amounts payable | 47/48 | €512,715 | €555,939 | +€43,224 | +8.4% |
| Accrued charges and deferred income | 492/3 | €10,925 | €14,201 | +€3,276 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,970 | €69,036 | +€1,065 | +1.6% |
| Other operating charges | 640/8 | €30,237 | €26,896 | -€3,341 | -11.0% |
| Gross operating margin | 9900 | €88,091 | €65,813 | -€22,278 | -25.3% |
| Operating profit (loss) | 9901 | -€10,116 | -€30,119 | -€20,003 | -197.7% |
| Financial income | 75/76B | €1,831 | €1,998 | +€167 | +9.1% |
| Recurring financial income | 75 | €1,831 | €1,998 | +€167 | +9.1% |
| Financial charges | 65/66B | €24,901 | €25,270 | +€369 | +1.5% |
| Recurring financial charges | 65 | €24,901 | €25,270 | +€369 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | -€33,186 | -€53,391 | -€20,205 | -60.9% |
| Profit (loss) for the period | 9904 | -€33,186 | -€53,391 | -€20,205 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,186 | -€53,391 | -€20,205 | -60.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.