HARMONISTA P&B: 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.
HARMONISTA P&B
Largest movements
- Cash -€49,069
down €49,069 (-84.4%), from €58,144 to €9,075
mainly Other debts (-€33,000) and Receivables within one year (-€6,996)
- Receivables within one year +€6,996
up €6,996 (+641%), from €1,092 to €8,088
of which Trade receivables: +€6,994
- Deferred charges and accrued income -€2,590
down €2,590 (-97.0%), from €2,671 to €81
- Tangible fixed assets -€1,041
down €1,041 (-67.7%), from €1,538 to €497
- Other debts -€33,000
no longer reported in 2025 (was €33,000)
- Tax, wage and social debts -€6,045
down €6,045 (-75.5%), from €8,002 to €1,957
- Profit (loss) carried forward -€4,738
down €4,738, from €739 to -€3,999
- Trade debts -€1,380
down €1,380 (-57.3%), from €2,410 to €1,030
- Gross operating margin -€55,078
down €55,078, from €39,772 to -€15,306
- Taxes -€9,989
down €9,989 (-98.0%), from €10,195 to €206
- Financial income +€7,018
up €7,018 (+124%), from €5,652 to €12,670
of which Non-recurring financial income: +€12,670
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 | €63,444 | €17,741 | -€45,704 | -72.0% |
| Fixed assets | 21/28 | €1,538 | €497 | -€1,041 | -67.7% |
| Tangible fixed assets | 22/27 | €1,538 | €497 | -€1,041 | -67.7% |
| Furniture and vehicles | 24 | €1,538 | €497 | -€1,041 | -67.7% |
| Current assets | 29/58 | €61,906 | €17,243 | -€44,663 | -72.1% |
| Amounts receivable within one year | 40/41 | €1,092 | €8,088 | +€6,996 | +641% |
| Trade receivables | 40 | €1,090 | €8,084 | +€6,994 | +641% |
| Other amounts receivable | 41 | €1 | €4 | +€3 | +200% |
| Cash at bank and in hand | 54/58 | €58,144 | €9,075 | -€49,069 | -84.4% |
| Deferred charges and accrued income | 490/1 | €2,671 | €81 | -€2,590 | -97.0% |
| Total equity and liabilities | 10/49 | €63,444 | €17,741 | -€45,704 | -72.0% |
| Equity | 10/15 | €19,339 | €14,601 | -€4,738 | -24.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €739 | -€3,999 | -€4,738 | |
| Amounts payable | 17/49 | €44,105 | €3,140 | -€40,966 | -92.9% |
| Amounts payable within one year | 42/48 | €43,882 | €3,098 | -€40,784 | -92.9% |
| Current portion of amounts payable after more than one year | 42 | €470 | €111 | -€359 | -76.4% |
| Trade debts | 44 | €2,410 | €1,030 | -€1,380 | -57.3% |
| Suppliers | 440/4 | €2,410 | €1,030 | -€1,380 | -57.3% |
| Taxes, remuneration and social security | 45 | €8,002 | €1,957 | -€6,045 | -75.5% |
| Taxes | 450/3 | €8,002 | €1,957 | -€6,045 | -75.5% |
| Other amounts payable | 47/48 | €33,000 | - | -€33,000 | |
| Accrued charges and deferred income | 492/3 | €223 | €42 | -€182 | -81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,041 | €1,041 | = | 0.0% |
| Other operating charges | 640/8 | €719 | €695 | -€24 | -3.3% |
| Gross operating margin | 9900 | €39,772 | -€15,306 | -€55,078 | |
| Operating profit (loss) | 9901 | €38,013 | -€17,041 | -€55,054 | |
| Financial income | 75/76B | €5,652 | €12,670 | +€7,018 | +124% |
| Recurring financial income | 75 | €5,652 | €12,670 | +€7,018 | +124% |
| Non-recurring financial income | 76B | - | €12,670 | +€12,670 | |
| Financial charges | 65/66B | -€21 | €160 | +€181 | |
| Recurring financial charges | 65 | -€21 | €160 | +€181 | |
| Profit (loss) for the period before taxes | 9903 | €43,686 | -€4,532 | -€48,217 | |
| Income taxes | 67/77 | €10,195 | €206 | -€9,989 | -98.0% |
| Profit (loss) for the period | 9904 | €33,490 | -€4,738 | -€38,228 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,490 | -€4,738 | -€38,228 |
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 23 October 2026 via checked.be.