HAROO: 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.
HAROO
Largest movements
- Cash -€15,828
down €15,828 (-41.8%), from €37,882 to €22,054
mainly Net result for the year (-€15,245) and Debts after one year (-€10,713)
- Tangible fixed assets -€11,229
down €11,229 (-18.9%), from €59,455 to €48,227
- Deferred charges and accrued income +€6,685
up €6,685 (+1714.0%), from €390 to €7,075
- Receivables within one year +€4,318
up €4,318 (+25.0%), from €17,256 to €21,574
of which Other amounts receivable: +€3,009
- Profit (loss) carried forward -€15,245
down €15,245 (-40.4%), from €37,761 to €22,516
- Debts after one year -€10,713
down €10,713 (-27.6%), from €38,794 to €28,081
- Trade debts +€6,392
up €6,392 (+93.9%), from €6,807 to €13,200
- Tax, wage and social debts +€1,997
up €1,997 (+41.1%), from €4,855 to €6,853
of which Remuneration and social security: +€5,248
- Current portion of long-term debt +€1,465
up €1,465 (+17.8%), from €8,215 to €9,680
- Staff costs +€64,981
up €64,981 (+654.9%), from €9,923 to €74,904
- Gross operating margin +€50,558
up €50,558 (+134.7%), from €37,544 to €88,102
- Depreciation +€4,221
up €4,221 (+33.5%), from €12,584 to €16,805
- Taxes +€3,954
new in 2025: €3,954
- Other operating charges +€2,774
up €2,774 (+138.2%), from €2,007 to €4,781
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 | €115,033 | €98,930 | -€16,103 | -14.0% |
| Fixed assets | 21/28 | €59,505 | €48,227 | -€11,279 | -19.0% |
| Tangible fixed assets | 22/27 | €59,455 | €48,227 | -€11,229 | -18.9% |
| Furniture and vehicles | 24 | €59,455 | €48,227 | -€11,229 | -18.9% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €55,528 | €50,703 | -€4,825 | -8.7% |
| Amounts receivable within one year | 40/41 | €17,256 | €21,574 | +€4,318 | +25.0% |
| Trade receivables | 40 | - | €1,309 | +€1,309 | |
| Other amounts receivable | 41 | €17,256 | €20,265 | +€3,009 | +17.4% |
| Cash at bank and in hand | 54/58 | €37,882 | €22,054 | -€15,828 | -41.8% |
| Deferred charges and accrued income | 490/1 | €390 | €7,075 | +€6,685 | +1714.0% |
| Total equity and liabilities | 10/49 | €115,033 | €98,930 | -€16,103 | -14.0% |
| Equity | 10/15 | €56,361 | €41,116 | -€15,245 | -27.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,761 | €22,516 | -€15,245 | -40.4% |
| Amounts payable | 17/49 | €58,673 | €57,814 | -€858 | -1.5% |
| Amounts payable after more than one year | 17 | €38,794 | €28,081 | -€10,713 | -27.6% |
| Financial debts | 170/4 | €38,794 | €28,081 | -€10,713 | -27.6% |
| Amounts payable within one year | 42/48 | €19,878 | €29,733 | +€9,855 | +49.6% |
| Current portion of amounts payable after more than one year | 42 | €8,215 | €9,680 | +€1,465 | +17.8% |
| Trade debts | 44 | €6,807 | €13,200 | +€6,392 | +93.9% |
| Suppliers | 440/4 | €6,807 | €13,200 | +€6,392 | +93.9% |
| Taxes, remuneration and social security | 45 | €4,855 | €6,853 | +€1,997 | +41.1% |
| Taxes | 450/3 | €3,251 | - | -€3,251 | |
| Remuneration and social security | 454/9 | €1,604 | €6,853 | +€5,248 | +327.1% |
| Remuneration, social security and pensions | 62 | €9,923 | €74,904 | +€64,981 | +654.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,584 | €16,805 | +€4,221 | +33.5% |
| Other operating charges | 640/8 | €2,007 | €4,781 | +€2,774 | +138.2% |
| Non-recurring operating charges | 66A | €184 | €592 | +€408 | +221.4% |
| Gross operating margin | 9900 | €37,544 | €88,102 | +€50,558 | +134.7% |
| Operating profit (loss) | 9901 | €12,846 | -€8,979 | -€21,825 | |
| Financial income | 75/76B | €1,653 | - | -€1,653 | |
| Recurring financial income | 75 | €1,653 | - | -€1,653 | |
| Non-recurring financial income | 76B | €1,653 | - | -€1,653 | |
| Financial charges | 65/66B | €1,260 | €2,312 | +€1,053 | +83.6% |
| Recurring financial charges | 65 | €1,104 | €2,312 | +€1,208 | +109.4% |
| Non-recurring financial charges | 66B | €155 | - | -€155 | |
| Profit (loss) for the period before taxes | 9903 | €13,239 | -€11,291 | -€24,531 | |
| Income taxes | 67/77 | - | €3,954 | +€3,954 | |
| Profit (loss) for the period | 9904 | €13,239 | -€15,245 | -€28,484 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,239 | -€15,245 | -€28,484 |
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 5 October 2026 via checked.be.