HARMONIE BV: 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 BV
Largest movements
- Cash -€12,017
down €12,017 (-65.0%), from €18,485 to €6,468
mainly Tax, wage and social debts (-€19,905) and Receivables within one year (-€8,626)
- Receivables within one year +€8,626
up €8,626 (+420%), from €2,054 to €10,680
- Tangible fixed assets -€3,025
down €3,025 (-24.0%), from €12,597 to €9,572
- Tax, wage and social debts -€19,905
down €19,905 (-92.4%), from €21,538 to €1,633
of which Remuneration and social security: -€20,000
- Other debts +€12,738
up €12,738 (+75.5%), from €16,861 to €29,599
- Profit (loss) carried forward +€2,901
up €2,901 (+33.1%), from -€8,757 to -€5,855
- Trade debts -€2,150
down €2,150 (-86.2%), from €2,493 to €343
- Gross operating margin +€9,247
up €9,247, from -€3,256 to €5,991
- Other operating charges -€1,676
no longer reported in 2025 (was €1,676)
- Depreciation -€762
down €762 (-20.1%), from €3,787 to €3,025
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 | €33,135 | €26,720 | -€6,416 | -19.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €12,597 | €9,572 | -€3,025 | -24.0% |
| Tangible fixed assets | 22/27 | €12,597 | €9,572 | -€3,025 | -24.0% |
| Furniture and vehicles | 24 | €12,597 | €9,572 | -€3,025 | -24.0% |
| Current assets | 29/58 | €20,539 | €17,148 | -€3,391 | -16.5% |
| Amounts receivable within one year | 40/41 | €2,054 | €10,680 | +€8,626 | +420% |
| Trade receivables | 40 | €2,054 | €10,680 | +€8,626 | +420% |
| Cash at bank and in hand | 54/58 | €18,485 | €6,468 | -€12,017 | -65.0% |
| Total equity and liabilities | 10/49 | €33,135 | €26,720 | -€6,416 | -19.4% |
| Equity | 10/15 | -€7,757 | -€4,855 | +€2,901 | +37.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,757 | -€5,855 | +€2,901 | +33.1% |
| Amounts payable | 17/49 | €40,892 | €31,575 | -€9,317 | -22.8% |
| Amounts payable within one year | 42/48 | €40,892 | €31,575 | -€9,317 | -22.8% |
| Trade debts | 44 | €2,493 | €343 | -€2,150 | -86.2% |
| Suppliers | 440/4 | €2,493 | €343 | -€2,150 | -86.2% |
| Taxes, remuneration and social security | 45 | €21,538 | €1,633 | -€19,905 | -92.4% |
| Taxes | 450/3 | €1,538 | €1,633 | +€95 | +6.2% |
| Remuneration and social security | 454/9 | €20,000 | - | -€20,000 | |
| Other amounts payable | 47/48 | €16,861 | €29,599 | +€12,738 | +75.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,787 | €3,025 | -€762 | -20.1% |
| Other operating charges | 640/8 | €1,676 | - | -€1,676 | |
| Gross operating margin | 9900 | -€3,256 | €5,991 | +€9,247 | |
| Operating profit (loss) | 9901 | -€8,720 | €2,966 | +€11,686 | |
| Financial charges | 65/66B | €37 | €65 | +€28 | +74.9% |
| Recurring financial charges | 65 | €37 | €65 | +€28 | +74.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,757 | €2,901 | +€11,658 | |
| Profit (loss) for the period | 9904 | -€8,757 | €2,901 | +€11,658 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,757 | €2,901 | +€11,658 |
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 14 October 2026 via checked.be.