HARJI: 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.
HARJI
Largest movements
- Receivables within one year +€615,991
up €615,991 (+7,595%), from €8,111 to €624,102
of which Trade receivables: +€607,715
- Stocks and contracts +€48,416
up €48,416 (+29.2%), from €165,584 to €214,000
- Tangible fixed assets +€8,661
new in 2024: €8,661
- Trade debts +€642,120
up €642,120 (+749%), from €85,753 to €727,873
- Profit (loss) carried forward +€17,844
up €17,844 (+127%), from €14,019 to €31,863
- Tax, wage and social debts +€15,416
up €15,416 (+143%), from €10,777 to €26,193
of which Remuneration and social security: +€8,191
- Turnover -€218,330
no longer reported in 2024 (was €218,330)
- Purchases and services -€160,456
no longer reported in 2024 (was €160,456)
- Staff costs -€45,611
down €45,611 (-93.6%), from €48,738 to €3,127
- Gross operating margin -€17,104
down €17,104 (-29.6%), from €57,874 to €40,770
- Taxes +€6,199
new in 2024: €6,199
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €184,851 | €860,446 | +€675,595 | +365% |
| Fixed assets | 21/28 | €7,855 | €16,515 | +€8,660 | +110% |
| Tangible fixed assets | 22/27 | - | €8,661 | +€8,661 | |
| Plant, machinery and equipment | 23 | - | €8,661 | +€8,661 | |
| Financial fixed assets | 28 | €7,855 | €7,855 | -€0 | 0.0% |
| Current assets | 29/58 | €176,996 | €843,930 | +€666,934 | +377% |
| Stocks and contracts in progress | 3 | €165,584 | €214,000 | +€48,416 | +29.2% |
| Stocks | 30/36 | €165,584 | €214,000 | +€48,416 | +29.2% |
| Amounts receivable within one year | 40/41 | €8,111 | €624,102 | +€615,991 | +7,595% |
| Trade receivables | 40 | €5,487 | €613,202 | +€607,715 | +11,076% |
| Other amounts receivable | 41 | €2,624 | €10,900 | +€8,276 | +315% |
| Cash at bank and in hand | 54/58 | €3,301 | €5,828 | +€2,527 | +76.6% |
| Total equity and liabilities | 10/49 | €184,851 | €860,446 | +€675,595 | +365% |
| Equity | 10/15 | €34,003 | €51,848 | +€17,845 | +52.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,384 | €1,384 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,384 | €1,384 | +€0 | 0.0% |
| Legal reserve | 130 | €1,384 | - | -€1,384 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Other | 1319 | - | €1,384 | +€1,384 | |
| Profit (loss) carried forward | 14 | €14,019 | €31,863 | +€17,844 | +127% |
| Amounts payable | 17/49 | €150,848 | €808,598 | +€657,750 | +436% |
| Amounts payable after more than one year | 17 | €13,807 | €13,807 | +€0 | 0.0% |
| Other amounts payable | 178/9 | €13,807 | €13,807 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €137,041 | €794,791 | +€657,750 | +480% |
| Financial debts | 43 | €20,295 | €19,508 | -€787 | -3.9% |
| Credit institutions | 430/8 | €20,295 | €19,508 | -€787 | -3.9% |
| Trade debts | 44 | €85,753 | €727,873 | +€642,120 | +749% |
| Suppliers | 440/4 | €85,753 | €727,873 | +€642,120 | +749% |
| Taxes, remuneration and social security | 45 | €10,777 | €26,193 | +€15,416 | +143% |
| Taxes | 450/3 | €3,285 | €10,510 | +€7,225 | +220% |
| Remuneration and social security | 454/9 | €7,492 | €15,683 | +€8,191 | +109% |
| Other amounts payable | 47/48 | €20,216 | €21,216 | +€1,000 | +4.9% |
| Turnover | 70 | €218,330 | - | -€218,330 | |
| Goods, raw materials, services and sundry goods | 60/61 | €160,456 | - | -€160,456 | |
| Remuneration, social security and pensions | 62 | €48,738 | €3,127 | -€45,611 | -93.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,027 | €630 | -€2,397 | -79.2% |
| Other operating charges | 640/8 | €1,425 | €6,145 | +€4,720 | +331% |
| Gross operating margin | 9900 | €57,874 | €40,770 | -€17,104 | -29.6% |
| Operating profit (loss) | 9901 | €4,684 | €30,868 | +€26,184 | +559% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €3,159 | €6,827 | +€3,668 | +116% |
| Recurring financial charges | 65 | €3,159 | €6,827 | +€3,668 | +116% |
| Profit (loss) for the period before taxes | 9903 | €1,525 | €24,043 | +€22,518 | +1,477% |
| Income taxes | 67/77 | - | €6,199 | +€6,199 | |
| Profit (loss) for the period | 9904 | €1,525 | €17,844 | +€16,319 | +1,070% |
| Profit (loss) for the period to be appropriated | 9905 | €1,525 | €17,844 | +€16,319 | +1,070% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.