HARKOS: 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.
HARKOS
Largest movements
- Receivables within one year +€26,506
up €26,506 (+185.1%), from €14,323 to €40,829
of which Trade receivables: +€32,891
- Stocks and contracts -€2,753
down €2,753 (-2.8%), from €96,621 to €93,868
- Other debts +€39,004
up €39,004 (+42.9%), from €90,844 to €129,848
- Trade debts -€22,705
down €22,705 (-38.7%), from €58,694 to €35,989
- Profit (loss) carried forward +€4,395
up €4,395 (+6.8%), from -€64,243 to -€59,849
- Tax, wage and social debts +€2,099
new in 2023: €2,099
- Gross operating margin +€39,950
up €39,950, from -€29,551 to €10,400
- Other operating charges -€1,312
down €1,312 (-21.0%), from €6,242 to €4,930
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,295 | €138,087 | +€22,792 | +19.8% |
| Current assets | 29/58 | €115,295 | €138,087 | +€22,792 | +19.8% |
| Stocks and contracts in progress | 3 | €96,621 | €93,868 | -€2,753 | -2.8% |
| Stocks | 30/36 | €96,621 | €93,868 | -€2,753 | -2.8% |
| Amounts receivable within one year | 40/41 | €14,323 | €40,829 | +€26,506 | +185.1% |
| Trade receivables | 40 | €7,937 | €40,829 | +€32,891 | +414.4% |
| Other amounts receivable | 41 | €6,386 | - | -€6,386 | |
| Cash at bank and in hand | 54/58 | €4,351 | €3,391 | -€961 | -22.1% |
| Total equity and liabilities | 10/49 | €115,295 | €138,087 | +€22,792 | +19.8% |
| Equity | 10/15 | -€34,243 | -€29,849 | +€4,395 | +12.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,243 | -€59,849 | +€4,395 | +6.8% |
| Amounts payable | 17/49 | €149,538 | €167,936 | +€18,398 | +12.3% |
| Amounts payable within one year | 42/48 | €149,538 | €167,936 | +€18,398 | +12.3% |
| Trade debts | 44 | €58,694 | €35,989 | -€22,705 | -38.7% |
| Suppliers | 440/4 | €58,694 | €35,989 | -€22,705 | -38.7% |
| Taxes, remuneration and social security | 45 | - | €2,099 | +€2,099 | |
| Taxes | 450/3 | - | €2,099 | +€2,099 | |
| Other amounts payable | 47/48 | €90,844 | €129,848 | +€39,004 | +42.9% |
| Other operating charges | 640/8 | €6,242 | €4,930 | -€1,312 | -21.0% |
| Gross operating margin | 9900 | -€29,551 | €10,400 | +€39,950 | |
| Operating profit (loss) | 9901 | -€35,793 | €5,470 | +€41,263 | |
| Financial charges | 65/66B | €782 | €1,075 | +€293 | +37.5% |
| Recurring financial charges | 65 | €782 | €1,075 | +€293 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | -€36,575 | €4,395 | +€40,969 | |
| Profit (loss) for the period | 9904 | -€36,575 | €4,395 | +€40,969 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,575 | €4,395 | +€40,969 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.