HARLEKIN: 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.
HARLEKIN
Largest movements
- Receivables within one year +€174,801
up €174,801 (+126.9%), from €137,721 to €312,522
of which Other amounts receivable: +€174,801
- Deferred charges and accrued income -€137,142
down €137,142 (-100.0%), from €137,142 to €0
- Tangible fixed assets -€5,904
down €5,904 (-5.6%), from €104,639 to €98,735
- Other debts +€10,000
up €10,000 (+18.4%), from €54,224 to €64,224
- Trade debts +€7,925
up €7,925 (+304.6%), from €2,602 to €10,527
- Tax, wage and social debts +€6,672
up €6,672 (+162.0%), from €4,119 to €10,791
- Profit (loss) carried forward +€5,295
up €5,295 (+2.5%), from €214,130 to €219,425
- Gross operating margin +€32,059
up €32,059, from €0 to €32,059
- Other operating charges +€9,993
up €9,993 (+1248.8%), from €800 to €10,793
- Taxes +€7,997
up €7,997 (+1799.5%), from €444 to €8,442
- Purchases and services +€6,600
new in 2025: €6,600
- Financial charges +€1,136
up €1,136 (+232.2%), from €489 to €1,626
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 | €379,502 | €411,257 | +€31,755 | +8.4% |
| Fixed assets | 21/28 | €104,639 | €98,735 | -€5,904 | -5.6% |
| Tangible fixed assets | 22/27 | €104,639 | €98,735 | -€5,904 | -5.6% |
| Land and buildings | 22 | €104,639 | €98,735 | -€5,904 | -5.6% |
| Current assets | 29/58 | €274,863 | €312,522 | +€37,659 | +13.7% |
| Amounts receivable within one year | 40/41 | €137,721 | €312,522 | +€174,801 | +126.9% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €137,721 | €312,522 | +€174,801 | +126.9% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €137,142 | €0 | -€137,142 | -100.0% |
| Total equity and liabilities | 10/49 | €379,502 | €411,257 | +€31,755 | +8.4% |
| Equity | 10/15 | €309,569 | €314,864 | +€5,295 | +1.7% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Capital | 10 | €86,763 | €86,763 | = | 0.0% |
| Issued capital | 100 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €8,676 | €8,676 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,676 | €8,676 | = | 0.0% |
| Legal reserve | 130 | €8,676 | €8,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | €214,130 | €219,425 | +€5,295 | +2.5% |
| Amounts payable | 17/49 | €69,932 | €96,393 | +€26,460 | +37.8% |
| Amounts payable within one year | 42/48 | €69,585 | €96,393 | +€26,808 | +38.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €8,640 | €10,851 | +€2,211 | +25.6% |
| Credit institutions | 430/8 | €8,640 | - | -€8,640 | |
| Other loans | 439 | - | €10,851 | +€10,851 | |
| Trade debts | 44 | €2,602 | €10,527 | +€7,925 | +304.6% |
| Suppliers | 440/4 | €2,602 | €10,527 | +€7,925 | +304.6% |
| Taxes, remuneration and social security | 45 | €4,119 | €10,791 | +€6,672 | +162.0% |
| Taxes | 450/3 | €4,119 | €10,791 | +€6,672 | +162.0% |
| Other amounts payable | 47/48 | €54,224 | €64,224 | +€10,000 | +18.4% |
| Accrued charges and deferred income | 492/3 | €348 | €0 | -€348 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €6,600 | +€6,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,904 | €5,904 | = | 0.0% |
| Other operating charges | 640/8 | €800 | €10,793 | +€9,993 | +1248.8% |
| Gross operating margin | 9900 | €0 | €32,059 | +€32,059 | |
| Operating profit (loss) | 9901 | -€6,704 | €15,362 | +€22,067 | |
| Financial charges | 65/66B | €489 | €1,626 | +€1,136 | +232.2% |
| Recurring financial charges | 65 | €489 | €1,626 | +€1,136 | +232.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,193 | €13,737 | +€20,930 | |
| Income taxes | 67/77 | €444 | €8,442 | +€7,997 | +1799.5% |
| Profit (loss) for the period | 9904 | -€7,638 | €5,295 | +€12,933 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,638 | €5,295 | +€12,933 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.