HARLEQUIN CENTRAL OPERATIONS: what changed
What changed
HARLEQUIN CENTRAL OPERATIONS
NACE 47.524, Retail trade
filed annual accounts (NBB)
Net result for the year
€30,518
2024 · €92,298-€61,779
Equity
-€179,462
2024 · -€209,981+€30,518
Cash
€126,798
2024 · €164,453-€37,655
Balance sheet total
€6.3m
2024 · €6.6m-€264,289
Largest movements
Assets
- Receivables within one year -€176,290
down €176,290 (-16.7%), from €1.1m to €878,785
of which Trade receivables: -€176,774
- Tangible fixed assets -€130,343
down €130,343 (-6.3%), from €2.1m to €1.9m
of which Land and buildings: -€96,497
Equity and liabilities
- Current portion of long-term debt -€3.9m
down €3.9m (-97.4%), from €4.0m to €103,367
- Other debts +€3.7m
new in 2025: €3.7m
- Advances received +€795,000
new in 2025: €795,000
- Trade debts -€789,936
down €789,936 (-59.2%), from €1.3m to €544,923
- Debts after one year -€103,367
down €103,367 (-7.7%), from €1.3m to €1.2m
Income statement
- Write-downs +€121,183
up €121,183 (+214%), from €56,629 to €177,813
- Staff costs -€85,523
down €85,523 (-17.7%), from €482,570 to €397,047
- Gross operating margin -€38,630
down €38,630 (-4.5%), from €850,831 to €812,201
- Financial charges -€11,227
down €11,227 (-17.6%), from €63,730 to €52,503
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€92,298
Gross operating margin
-€38,630
Staff costs
+€85,523
Depreciation
+€4,928
Write-downs
-€121,183
Other operating charges
-€2,818
Financial income
-€883
Financial charges
+€11,227
Taxes
+€58
Result 2025
€30,518
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€3.9m
Investment
€0
Financing
-€4.0m
Cash 2024
€164,453
From operations (derived)
+€3.9m
Net result for the year
+€30,518
Depreciation
+€130,343
Stocks and contracts
-€55,009
Receivables within one year
+€176,290
Deferred charges and accrued income
-€24,989
Trade debts
-€789,936
Tax, wage and social debts
-€30,474
Advances received
+€795,000
Other debts
+€3.7m
Financing
-€4.0m
Debts after one year
-€103,367
Current portion of long-term debt
-€3.9m
Cash 2025
€126,798
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,581,855 | €6,317,565 | -€264,289 | -4.0% |
| Fixed assets | 21/28 | €2,086,104 | €1,955,762 | -€130,343 | -6.2% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €2,064,560 | €1,934,217 | -€130,343 | -6.3% |
| Land and buildings | 22 | €1,942,697 | €1,846,200 | -€96,497 | -5.0% |
| Plant, machinery and equipment | 23 | €93,197 | €67,110 | -€26,087 | -28.0% |
| Leasing and similar rights | 25 | €28,336 | €18,050 | -€10,286 | -36.3% |
| Other tangible fixed assets | 26 | €330 | €2,857 | +€2,527 | +766% |
| Financial fixed assets | 28 | €21,544 | €21,544 | = | 0.0% |
| Current assets | 29/58 | €4,495,750 | €4,361,804 | -€133,947 | -3.0% |
| Stocks and contracts in progress | 3 | €3,273,347 | €3,328,355 | +€55,009 | +1.7% |
| Stocks | 30/36 | €3,273,347 | €3,328,355 | +€55,009 | +1.7% |
| Amounts receivable within one year | 40/41 | €1,055,074 | €878,785 | -€176,290 | -16.7% |
| Trade receivables | 40 | €1,054,357 | €877,583 | -€176,774 | -16.8% |
| Other amounts receivable | 41 | €718 | €1,202 | +€485 | +67.5% |
| Cash at bank and in hand | 54/58 | €164,453 | €126,798 | -€37,655 | -22.9% |
| Deferred charges and accrued income | 490/1 | €2,877 | €27,866 | +€24,989 | +869% |
| Total equity and liabilities | 10/49 | €6,581,855 | €6,317,565 | -€264,289 | -4.0% |
| Equity | 10/15 | -€209,981 | -€179,462 | +€30,518 | +14.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€222,381 | -€191,862 | +€30,518 | +13.7% |
| Amounts payable | 17/49 | €6,791,836 | €6,497,028 | -€294,808 | -4.3% |
| Amounts payable after more than one year | 17 | €1,345,495 | €1,242,129 | -€103,367 | -7.7% |
| Financial debts | 170/4 | €1,345,495 | €1,242,129 | -€103,367 | -7.7% |
| Amounts payable within one year | 42/48 | €5,446,340 | €5,254,899 | -€191,441 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €3,976,696 | €103,367 | -€3.9m | -97.4% |
| Trade debts | 44 | €1,334,859 | €544,923 | -€789,936 | -59.2% |
| Suppliers | 440/4 | €1,334,859 | €544,923 | -€789,936 | -59.2% |
| Advances received on contracts in progress | 46 | - | €795,000 | +€795,000 | |
| Taxes, remuneration and social security | 45 | €134,786 | €104,312 | -€30,474 | -22.6% |
| Taxes | 450/3 | €225 | €8,962 | +€8,737 | +3,878% |
| Remuneration and social security | 454/9 | €134,560 | €95,350 | -€39,210 | -29.1% |
| Other amounts payable | 47/48 | - | €3,707,298 | +€3.7m | |
| Remuneration, social security and pensions | 62 | €482,570 | €397,047 | -€85,523 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,271 | €130,343 | -€4,928 | -3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €56,629 | €177,813 | +€121,183 | +214% |
| Other operating charges | 640/8 | €21,788 | €24,607 | +€2,818 | +12.9% |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | €850,831 | €812,201 | -€38,630 | -4.5% |
| Operating profit (loss) | 9901 | €154,573 | €82,392 | -€72,181 | -46.7% |
| Financial income | 75/76B | €1,513 | €630 | -€883 | -58.4% |
| Recurring financial income | 75 | €1,513 | €630 | -€883 | -58.4% |
| Financial charges | 65/66B | €63,730 | €52,503 | -€11,227 | -17.6% |
| Recurring financial charges | 65 | €63,730 | €52,503 | -€11,227 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €92,356 | €30,518 | -€61,838 | -67.0% |
| Income taxes | 67/77 | €58 | - | -€58 | |
| Profit (loss) for the period | 9904 | €92,298 | €30,518 | -€61,779 | -66.9% |
| Profit (loss) for the period to be appropriated | 9905 | €92,298 | €30,518 | -€61,779 | -66.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.