HARIX: 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.
HARIX
Largest movements
- Tangible fixed assets +€5,640
new in 2025: €5,640
- Stocks and contracts +€5,613
up €5,613 (+62.3%), from €9,016 to €14,629
- Cash +€5,374
up €5,374 (+58.4%), from €9,198 to €14,572
mainly Other debts (+€9,143) and Net result for the year (+€6,558)
- Deferred charges and accrued income +€5,260
new in 2025: €5,260
- Other debts +€9,143
new in 2025: €9,143
- Profit (loss) carried forward +€6,558
up €6,558 (+273%), from €2,399 to €8,957
- Tax, wage and social debts +€3,785
up €3,785 (+89.2%), from €4,242 to €8,027
of which Taxes: +€3,941
- Trade debts +€2,850
up €2,850 (+10.5%), from €27,088 to €29,938
- Financial income -€7,838
down €7,838 (-94.0%), from €8,339 to €501
of which Financial income: -€7,838
- Taxes +€6,177
new in 2025: €6,177
- Other operating charges +€3,353
up €3,353 (+547%), from €613 to €3,966
- Gross operating margin +€2,271
up €2,271 (+13.4%), from €16,929 to €19,200
- Depreciation +€1,410
new in 2025: €1,410
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 | €46,929 | €69,266 | +€22,337 | +47.6% |
| Fixed assets | 21/28 | - | €5,640 | +€5,640 | |
| Tangible fixed assets | 22/27 | - | €5,640 | +€5,640 | |
| Plant, machinery and equipment | 23 | - | €5,640 | +€5,640 | |
| Current assets | 29/58 | €46,929 | €63,626 | +€16,697 | +35.6% |
| Stocks and contracts in progress | 3 | €9,016 | €14,629 | +€5,613 | +62.3% |
| Stocks | 30/36 | €9,016 | €14,629 | +€5,613 | +62.3% |
| Amounts receivable within one year | 40/41 | €28,715 | €29,165 | +€450 | +1.6% |
| Trade receivables | 40 | €28,706 | €26,792 | -€1,914 | -6.7% |
| Other amounts receivable | 41 | €9 | €2,373 | +€2,365 | +27,822% |
| Cash at bank and in hand | 54/58 | €9,198 | €14,572 | +€5,374 | +58.4% |
| Deferred charges and accrued income | 490/1 | - | €5,260 | +€5,260 | |
| Total equity and liabilities | 10/49 | €46,929 | €69,266 | +€22,337 | +47.6% |
| Equity | 10/15 | €15,599 | €22,157 | +€6,558 | +42.0% |
| Contributions | 10/11 | €13,200 | €13,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,399 | €8,957 | +€6,558 | +273% |
| Amounts payable | 17/49 | €31,330 | €47,109 | +€15,779 | +50.4% |
| Amounts payable within one year | 42/48 | €31,330 | €47,109 | +€15,779 | +50.4% |
| Trade debts | 44 | €27,088 | €29,938 | +€2,850 | +10.5% |
| Suppliers | 440/4 | €27,088 | €29,938 | +€2,850 | +10.5% |
| Taxes, remuneration and social security | 45 | €4,242 | €8,027 | +€3,785 | +89.2% |
| Taxes | 450/3 | €870 | €4,812 | +€3,941 | +453% |
| Remuneration and social security | 454/9 | €3,371 | €3,215 | -€156 | -4.6% |
| Other amounts payable | 47/48 | - | €9,143 | +€9,143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,410 | +€1,410 | |
| Other operating charges | 640/8 | €613 | €3,966 | +€3,353 | +547% |
| Gross operating margin | 9900 | €16,929 | €19,200 | +€2,271 | +13.4% |
| Operating profit (loss) | 9901 | €16,317 | €13,824 | -€2,493 | -15.3% |
| Financial income | 75/76B | €8,339 | €501 | -€7,838 | -94.0% |
| Recurring financial income | 75 | €8,339 | €501 | -€7,838 | -94.0% |
| Non-recurring financial income | 76B | €8,339 | €501 | -€7,838 | -94.0% |
| Financial charges | 65/66B | €186 | €1,590 | +€1,404 | +756% |
| Recurring financial charges | 65 | €186 | €133 | -€53 | -28.6% |
| Non-recurring financial charges | 66B | - | €1,457 | +€1,457 | |
| Profit (loss) for the period before taxes | 9903 | €24,470 | €12,735 | -€11,735 | -48.0% |
| Income taxes | 67/77 | - | €6,177 | +€6,177 | |
| Profit (loss) for the period | 9904 | €24,470 | €6,558 | -€17,912 | -73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,470 | €6,558 | -€17,912 | -73.2% |
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 16 October 2026 via checked.be.