HARN: 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.
HARN
Largest movements
- Cash -€9,819
down €9,819 (-36.4%), from €26,971 to €17,152
mainly Net result for the year (-€12,776) and Tax, wage and social debts (-€6,629)
- Receivables within one year -€3,444
down €3,444 (-36.1%), from €9,529 to €6,085
- Deferred charges and accrued income +€750
up €750 (+93.3%), from €804 to €1,555
- Profit (loss) carried forward -€12,776
new in 2025: -€12,776
- Tax, wage and social debts -€6,629
down €6,629 (-41.4%), from €16,013 to €9,384
- Other debts +€3,865
up €3,865 (+559%), from €691 to €4,556
- Trade debts +€2,908
up €2,908 (+154%), from €1,887 to €4,796
- Gross operating margin -€18,743
down €18,743, from €8,673 to -€10,070
- Taxes -€2,409
down €2,409 (-94.8%), from €2,541 to €132
- Other operating charges +€208
up €208 (+12.9%), from €1,612 to €1,820
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 | €37,304 | €24,792 | -€12,512 | -33.5% |
| Current assets | 29/58 | €37,304 | €24,792 | -€12,512 | -33.5% |
| Amounts receivable within one year | 40/41 | €9,529 | €6,085 | -€3,444 | -36.1% |
| Trade receivables | 40 | €9,529 | €6,085 | -€3,444 | -36.1% |
| Cash at bank and in hand | 54/58 | €26,971 | €17,152 | -€9,819 | -36.4% |
| Deferred charges and accrued income | 490/1 | €804 | €1,555 | +€750 | +93.3% |
| Total equity and liabilities | 10/49 | €37,304 | €24,792 | -€12,512 | -33.5% |
| Equity | 10/15 | €18,712 | €5,936 | -€12,776 | -68.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €11,212 | €11,212 | = | 0.0% |
| Distributable reserves | 133 | €11,212 | €11,212 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€12,776 | -€12,776 | |
| Amounts payable | 17/49 | €18,592 | €18,856 | +€264 | +1.4% |
| Amounts payable within one year | 42/48 | €18,592 | €18,736 | +€144 | +0.8% |
| Trade debts | 44 | €1,887 | €4,796 | +€2,908 | +154% |
| Suppliers | 440/4 | €1,887 | €4,796 | +€2,908 | +154% |
| Taxes, remuneration and social security | 45 | €16,013 | €9,384 | -€6,629 | -41.4% |
| Taxes | 450/3 | €16,013 | €9,384 | -€6,629 | -41.4% |
| Other amounts payable | 47/48 | €691 | €4,556 | +€3,865 | +559% |
| Accrued charges and deferred income | 492/3 | - | €120 | +€120 | |
| Other operating charges | 640/8 | €1,612 | €1,820 | +€208 | +12.9% |
| Gross operating margin | 9900 | €8,673 | -€10,070 | -€18,743 | |
| Operating profit (loss) | 9901 | €7,061 | -€11,890 | -€18,950 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €771 | €754 | -€17 | -2.3% |
| Recurring financial charges | 65 | €771 | €754 | -€17 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €6,289 | -€12,644 | -€18,933 | |
| Income taxes | 67/77 | €2,541 | €132 | -€2,409 | -94.8% |
| Profit (loss) for the period | 9904 | €3,748 | -€12,776 | -€16,524 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,748 | -€12,776 | -€16,524 |
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 27 October 2026 via checked.be.