Harocon: 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.
Harocon
Largest movements
- Cash +€15,671
up €15,671 (+471.0%), from €3,327 to €18,999
mainly Net result for the year (+€14,990) and Receivables within one year (+€11,938)
- Receivables within one year -€11,938
down €11,938 (-43.9%), from €27,225 to €15,287
of which Trade receivables: -€12,100
- Tangible fixed assets -€3,252
down €3,252 (-20.6%), from €15,773 to €12,520
of which Furniture and vehicles: -€2,223
- Deferred charges and accrued income +€569
up €569 (+25.4%), from €2,239 to €2,808
- Profit (loss) carried forward +€14,990
up €14,990 (+95.8%), from €15,647 to €30,637
- Other debts -€10,797
down €10,797 (-96.4%), from €11,204 to €408
- Accrued charges and deferred income -€1,199
down €1,199 (-100.0%), from €1,199 to €0
- Trade debts -€1,168
down €1,168 (-57.5%), from €2,031 to €863
- Tax, wage and social debts -€777
down €777 (-4.4%), from €17,483 to €16,706
of which Taxes: -€3,527
- Gross operating margin +€31,554
up €31,554, from -€4,446 to €27,109
- Taxes +€4,022
up €4,022 (+1272.7%), from €316 to €4,338
- Financial charges -€1,001
down €1,001 (-21.8%), from €4,581 to €3,580
- Depreciation +€362
up €362 (+12.5%), from €2,890 to €3,252
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 | €48,564 | €49,613 | +€1,049 | +2.2% |
| Fixed assets | 21/28 | €15,773 | €12,520 | -€3,252 | -20.6% |
| Tangible fixed assets | 22/27 | €15,773 | €12,520 | -€3,252 | -20.6% |
| Furniture and vehicles | 24 | €6,184 | €3,961 | -€2,223 | -35.9% |
| Other tangible fixed assets | 26 | €9,589 | €8,560 | -€1,029 | -10.7% |
| Current assets | 29/58 | €32,791 | €37,093 | +€4,302 | +13.1% |
| Amounts receivable within one year | 40/41 | €27,225 | €15,287 | -€11,938 | -43.9% |
| Trade receivables | 40 | €27,225 | €15,125 | -€12,100 | -44.4% |
| Other amounts receivable | 41 | - | €162 | +€162 | |
| Cash at bank and in hand | 54/58 | €3,327 | €18,999 | +€15,671 | +471.0% |
| Deferred charges and accrued income | 490/1 | €2,239 | €2,808 | +€569 | +25.4% |
| Total equity and liabilities | 10/49 | €48,564 | €49,613 | +€1,049 | +2.2% |
| Equity | 10/15 | €16,647 | €31,637 | +€14,990 | +90.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,647 | €30,637 | +€14,990 | +95.8% |
| Amounts payable | 17/49 | €31,917 | €17,976 | -€13,941 | -43.7% |
| Amounts payable within one year | 42/48 | €30,718 | €17,976 | -€12,742 | -41.5% |
| Trade debts | 44 | €2,031 | €863 | -€1,168 | -57.5% |
| Suppliers | 440/4 | €2,031 | €863 | -€1,168 | -57.5% |
| Taxes, remuneration and social security | 45 | €17,483 | €16,706 | -€777 | -4.4% |
| Taxes | 450/3 | €17,483 | €13,956 | -€3,527 | -20.2% |
| Remuneration and social security | 454/9 | €0 | €2,750 | +€2,750 | |
| Other amounts payable | 47/48 | €11,204 | €408 | -€10,797 | -96.4% |
| Accrued charges and deferred income | 492/3 | €1,199 | €0 | -€1,199 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,890 | €3,252 | +€362 | +12.5% |
| Other operating charges | 640/8 | €846 | €948 | +€102 | +12.0% |
| Non-recurring operating charges | 66A | €127 | €0 | -€127 | -100.0% |
| Gross operating margin | 9900 | -€4,446 | €27,109 | +€31,554 | |
| Operating profit (loss) | 9901 | -€8,309 | €22,909 | +€31,217 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,581 | €3,580 | -€1,001 | -21.8% |
| Recurring financial charges | 65 | €4,581 | €3,580 | -€1,001 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,889 | €19,328 | +€32,218 | |
| Income taxes | 67/77 | €316 | €4,338 | +€4,022 | +1272.7% |
| Profit (loss) for the period | 9904 | -€13,205 | €14,990 | +€28,195 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,205 | €14,990 | +€28,195 |
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 11 October 2026 via checked.be.