Harnic: what changed
Two fiscal 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.
Harnic
Largest movements
- Cash +€80,348
up €80,348 (+559.7%), from €14,355 to €94,704
mainly Receivables within one year (+€38,539) and Net result for the year (+€36,828)
- Receivables within one year -€38,539
down €38,539 (-90.5%), from €42,567 to €4,028
of which Trade receivables: -€38,469
- Tangible fixed assets +€3,253
up €3,253 (+18.0%), from €18,061 to €21,314
of which Plant, machinery and equipment: +€7,175
- Profit (loss) carried forward +€36,828
new in 2025: €36,828
- Tax, wage and social debts +€8,625
up €8,625 (+627.9%), from €1,374 to €9,999
- Other debts -€2,345
down €2,345 (-41.1%), from €5,706 to €3,361
- Trade debts +€2,283
up €2,283 (+7.1%), from €32,209 to €34,492
- Gross operating margin +€47,407
up €47,407 (+330.1%), from €14,360 to €61,766
- Taxes +€8,625
up €8,625 (+627.9%), from €1,374 to €9,999
- Depreciation +€2,140
up €2,140 (+20.4%), from €10,483 to €12,623
- Other operating charges +€1,887
up €1,887 (+503.2%), from €375 to €2,262
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.
Cash bridge derived
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 | €75,900 | €121,291 | +€45,391 | +59.8% |
| Fixed assets | 21/28 | €18,061 | €21,314 | +€3,253 | +18.0% |
| Tangible fixed assets | 22/27 | €18,061 | €21,314 | +€3,253 | +18.0% |
| Plant, machinery and equipment | 23 | €5,069 | €12,244 | +€7,175 | +141.5% |
| Furniture and vehicles | 24 | €12,992 | €9,070 | -€3,922 | -30.2% |
| Current assets | 29/58 | €57,839 | €99,977 | +€42,138 | +72.9% |
| Amounts receivable within one year | 40/41 | €42,567 | €4,028 | -€38,539 | -90.5% |
| Trade receivables | 40 | €38,469 | - | -€38,469 | |
| Other amounts receivable | 41 | €4,098 | €4,028 | -€70 | -1.7% |
| Cash at bank and in hand | 54/58 | €14,355 | €94,704 | +€80,348 | +559.7% |
| Deferred charges and accrued income | 490/1 | €917 | €1,246 | +€328 | +35.8% |
| Total equity and liabilities | 10/49 | €75,900 | €121,291 | +€45,391 | +59.8% |
| Equity | 10/15 | €36,612 | €73,440 | +€36,828 | +100.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €36,512 | €36,512 | = | 0.0% |
| Distributable reserves | 133 | €36,512 | €36,512 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €36,828 | +€36,828 | |
| Amounts payable | 17/49 | €39,288 | €47,852 | +€8,563 | +21.8% |
| Amounts payable within one year | 42/48 | €39,288 | €47,852 | +€8,563 | +21.8% |
| Trade debts | 44 | €32,209 | €34,492 | +€2,283 | +7.1% |
| Suppliers | 440/4 | €32,209 | €34,492 | +€2,283 | +7.1% |
| Taxes, remuneration and social security | 45 | €1,374 | €9,999 | +€8,625 | +627.9% |
| Taxes | 450/3 | €1,374 | €9,999 | +€8,625 | +627.9% |
| Other amounts payable | 47/48 | €5,706 | €3,361 | -€2,345 | -41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,483 | €12,623 | +€2,140 | +20.4% |
| Other operating charges | 640/8 | €375 | €2,262 | +€1,887 | +503.2% |
| Gross operating margin | 9900 | €14,360 | €61,766 | +€47,407 | +330.1% |
| Operating profit (loss) | 9901 | €3,502 | €46,881 | +€43,379 | +1238.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €74 | €54 | -€20 | -26.7% |
| Recurring financial charges | 65 | €74 | €54 | -€20 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €3,428 | €46,827 | +€43,399 | +1266.0% |
| Income taxes | 67/77 | €1,374 | €9,999 | +€8,625 | +627.9% |
| Profit (loss) for the period | 9904 | €2,054 | €36,828 | +€34,774 | +1692.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,054 | €36,828 | +€34,774 | +1692.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.