Harlan: 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.
Harlan
Largest movements
- Cash +€10,615
up €10,615 (+55.7%), from €19,056 to €29,671
mainly Net result for the year (+€12,421) and Depreciation (+€1,346)
- Receivables within one year +€2,527
up €2,527 (+9.0%), from €27,951 to €30,478
of which Other amounts receivable: +€4,842
- Tangible fixed assets -€1,346
down €1,346 (-37.7%), from €3,568 to €2,222
of which Furniture and vehicles: -€920
- Reserves +€12,421
up €12,421 (+31.0%), from €40,041 to €52,462
- Tax, wage and social debts -€1,378
down €1,378 (-27.4%), from €5,033 to €3,655
- Gross operating margin -€7,429
down €7,429 (-28.2%), from €26,352 to €18,923
- Taxes -€1,373
down €1,373 (-27.3%), from €5,033 to €3,660
- Depreciation +€339
up €339 (+33.6%), from €1,007 to €1,346
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 | €50,979 | €62,371 | +€11,392 | +22.3% |
| Fixed assets | 21/28 | €3,568 | €2,222 | -€1,346 | -37.7% |
| Tangible fixed assets | 22/27 | €3,568 | €2,222 | -€1,346 | -37.7% |
| Plant, machinery and equipment | 23 | €1,579 | €1,153 | -€426 | -27.0% |
| Furniture and vehicles | 24 | €1,989 | €1,069 | -€920 | -46.2% |
| Current assets | 29/58 | €47,411 | €60,149 | +€12,738 | +26.9% |
| Amounts receivable within one year | 40/41 | €27,951 | €30,478 | +€2,527 | +9.0% |
| Trade receivables | 40 | €9,518 | €7,203 | -€2,315 | -24.3% |
| Other amounts receivable | 41 | €18,433 | €23,275 | +€4,842 | +26.3% |
| Cash at bank and in hand | 54/58 | €19,056 | €29,671 | +€10,615 | +55.7% |
| Deferred charges and accrued income | 490/1 | €404 | €0 | -€404 | -100.0% |
| Total equity and liabilities | 10/49 | €50,979 | €62,371 | +€11,392 | +22.3% |
| Equity | 10/15 | €45,041 | €57,462 | +€12,421 | +27.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,041 | €52,462 | +€12,421 | +31.0% |
| Distributable reserves | 133 | €40,041 | €52,462 | +€12,421 | +31.0% |
| Amounts payable | 17/49 | €5,938 | €4,909 | -€1,029 | -17.3% |
| Amounts payable within one year | 42/48 | €5,938 | €4,909 | -€1,029 | -17.3% |
| Trade debts | 44 | €906 | €1,255 | +€349 | +38.5% |
| Suppliers | 440/4 | €906 | €1,255 | +€349 | +38.5% |
| Taxes, remuneration and social security | 45 | €5,033 | €3,655 | -€1,378 | -27.4% |
| Taxes | 450/3 | €5,033 | €3,655 | -€1,378 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,007 | €1,346 | +€339 | +33.6% |
| Other operating charges | 640/8 | €139 | €375 | +€236 | +170.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €26,352 | €18,923 | -€7,429 | -28.2% |
| Operating profit (loss) | 9901 | €25,206 | €17,202 | -€8,004 | -31.8% |
| Financial income | 75/76B | €1,201 | €1,337 | +€136 | +11.3% |
| Recurring financial income | 75 | €1,201 | €1,337 | +€136 | +11.3% |
| Financial charges | 65/66B | €2,680 | €2,458 | -€221 | -8.3% |
| Recurring financial charges | 65 | €2,680 | €2,458 | -€221 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €23,727 | €16,081 | -€7,646 | -32.2% |
| Income taxes | 67/77 | €5,033 | €3,660 | -€1,373 | -27.3% |
| Profit (loss) for the period | 9904 | €18,695 | €12,421 | -€6,274 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,695 | €12,421 | -€6,274 | -33.6% |
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 10 October 2026 via checked.be.