Harpal Garden: 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.
Harpal Garden
Largest movements
- Stocks and contracts +€8,781
up €8,781 (+19.3%), from €45,449 to €54,230
- Tangible fixed assets -€3,390
down €3,390 (-36.4%), from €9,322 to €5,932
- Other debts +€5,347
up €5,347 (+11.7%), from €45,603 to €50,950
- Turnover -€47,172
down €47,172 (-35.7%), from €132,000 to €84,828
- Purchases and services -€40,293
down €40,293 (-33.2%), from €121,287 to €80,994
- Gross operating margin -€6,879
down €6,879 (-64.2%), from €10,713 to €3,834
- Staff costs -€6,850
no longer reported in 2025 (was €6,850)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,986 | €61,377 | +€5,391 | +9.6% |
| Fixed assets | 21/28 | €10,537 | €7,147 | -€3,390 | -32.2% |
| Tangible fixed assets | 22/27 | €9,322 | €5,932 | -€3,390 | -36.4% |
| Furniture and vehicles | 24 | €9,322 | €5,932 | -€3,390 | -36.4% |
| Financial fixed assets | 28 | €1,215 | €1,215 | = | 0.0% |
| Current assets | 29/58 | €45,449 | €54,230 | +€8,781 | +19.3% |
| Stocks and contracts in progress | 3 | €45,449 | €54,230 | +€8,781 | +19.3% |
| Stocks | 30/36 | €45,449 | €54,230 | +€8,781 | +19.3% |
| Total equity and liabilities | 10/49 | €55,986 | €61,377 | +€5,391 | +9.6% |
| Equity | 10/15 | €10,383 | €10,427 | +€44 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,812 | €4,812 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,953 | €2,953 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€629 | -€585 | +€44 | +7.0% |
| Amounts payable | 17/49 | €45,603 | €50,950 | +€5,347 | +11.7% |
| Amounts payable within one year | 42/48 | €45,603 | €50,950 | +€5,347 | +11.7% |
| Other amounts payable | 47/48 | €45,603 | €50,950 | +€5,347 | +11.7% |
| Turnover | 70 | €132,000 | €84,828 | -€47,172 | -35.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €121,287 | €80,994 | -€40,293 | -33.2% |
| Remuneration, social security and pensions | 62 | €6,850 | - | -€6,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,390 | €3,390 | = | 0.0% |
| Other operating charges | 640/8 | €264 | €400 | +€136 | +51.5% |
| Gross operating margin | 9900 | €10,713 | €3,834 | -€6,879 | -64.2% |
| Operating profit (loss) | 9901 | €209 | €44 | -€165 | -78.9% |
| Profit (loss) for the period before taxes | 9903 | €209 | €44 | -€165 | -78.9% |
| Profit (loss) for the period | 9904 | €209 | €44 | -€165 | -78.9% |
| Profit (loss) for the period to be appropriated | 9905 | €209 | €44 | -€165 | -78.9% |
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 28 October 2026 via checked.be.