Harmonie Bouw: 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.
Harmonie Bouw
Largest movements
- Cash -€11,841
down €11,841 (-65.2%), from €18,168 to €6,327
mainly Trade debts (-€23,515) and Receivables within one year (-€9,528)
- Receivables within one year +€9,528
up €9,528 (+18.5%), from €51,393 to €60,921
of which Trade receivables: +€11,718
- Tangible fixed assets -€2,813
down €2,813 (-41.9%), from €6,718 to €3,905
of which Plant, machinery and equipment: -€1,915
- Deferred charges and accrued income -€1,126
down €1,126 (-43.1%), from €2,612 to €1,486
- Trade debts -€23,515
down €23,515 (-28.2%), from €83,506 to €59,991
- Other debts +€15,806
up €15,806 (+223%), from €7,078 to €22,885
- Profit (loss) carried forward +€5,104
up €5,104 (+67.7%), from €7,541 to €12,646
- Tax, wage and social debts -€3,647
down €3,647 (-98.4%), from €3,705 to €58
- Gross operating margin -€65,211
down €65,211 (-87.7%), from €74,366 to €9,155
- Financial charges -€6,544
down €6,544 (-83.5%), from €7,834 to €1,289
of which Non-recurring financial charges: -€6,622
- Other operating charges -€2,755
down €2,755 (-83.5%), from €3,301 to €546
- Depreciation -€1,213
down €1,213 (-30.1%), from €4,026 to €2,813
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.
Derived cash bridge
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 | €109,891 | €103,639 | -€6,252 | -5.7% |
| Fixed assets | 21/28 | €7,718 | €4,905 | -€2,813 | -36.4% |
| Tangible fixed assets | 22/27 | €6,718 | €3,905 | -€2,813 | -41.9% |
| Plant, machinery and equipment | 23 | €3,947 | €2,031 | -€1,915 | -48.5% |
| Furniture and vehicles | 24 | €2,772 | €1,874 | -€898 | -32.4% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €102,173 | €98,734 | -€3,439 | -3.4% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €51,393 | €60,921 | +€9,528 | +18.5% |
| Trade receivables | 40 | €42,727 | €54,445 | +€11,718 | +27.4% |
| Other amounts receivable | 41 | €8,666 | €6,476 | -€2,190 | -25.3% |
| Cash at bank and in hand | 54/58 | €18,168 | €6,327 | -€11,841 | -65.2% |
| Deferred charges and accrued income | 490/1 | €2,612 | €1,486 | -€1,126 | -43.1% |
| Total equity and liabilities | 10/49 | €109,891 | €103,639 | -€6,252 | -5.7% |
| Equity | 10/15 | €15,601 | €20,706 | +€5,104 | +32.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,541 | €12,646 | +€5,104 | +67.7% |
| Amounts payable | 17/49 | €94,290 | €82,933 | -€11,356 | -12.0% |
| Amounts payable within one year | 42/48 | €94,290 | €82,933 | -€11,356 | -12.0% |
| Trade debts | 44 | €83,506 | €59,991 | -€23,515 | -28.2% |
| Suppliers | 440/4 | €83,506 | €59,991 | -€23,515 | -28.2% |
| Taxes, remuneration and social security | 45 | €3,705 | €58 | -€3,647 | -98.4% |
| Taxes | 450/3 | €3,705 | €58 | -€3,647 | -98.4% |
| Other amounts payable | 47/48 | €7,078 | €22,885 | +€15,806 | +223% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,026 | €2,813 | -€1,213 | -30.1% |
| Other operating charges | 640/8 | €3,301 | €546 | -€2,755 | -83.5% |
| Gross operating margin | 9900 | €74,366 | €9,155 | -€65,211 | -87.7% |
| Operating profit (loss) | 9901 | €67,039 | €5,796 | -€61,243 | -91.4% |
| Financial income | 75/76B | €215 | €597 | +€382 | +178% |
| Recurring financial income | 75 | €215 | €597 | +€382 | +178% |
| Financial charges | 65/66B | €7,834 | €1,289 | -€6,544 | -83.5% |
| Recurring financial charges | 65 | €1,181 | €1,259 | +€78 | +6.6% |
| Non-recurring financial charges | 66B | €6,652 | €30 | -€6,622 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | €59,421 | €5,104 | -€54,316 | -91.4% |
| Income taxes | 67/77 | €623 | €0 | -€623 | -100% |
| Profit (loss) for the period | 9904 | €58,798 | €5,104 | -€53,693 | -91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,798 | €5,104 | -€53,693 | -91.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.