HARPER CONSULT: 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.
HARPER CONSULT
Largest movements
- Receivables within one year +€14,361
up €14,361 (+100%), from €14,355 to €28,716
of which Trade receivables: +€13,774
- Tangible fixed assets -€9,014
down €9,014 (-3.1%), from €291,210 to €282,196
of which Land and buildings: -€11,510
- Other debts +€26,267
up €26,267 (+54.7%), from €47,989 to €74,255
- Debts after one year -€16,120
down €16,120 (-6.6%), from €243,207 to €227,087
- Profit (loss) carried forward -€4,349
no longer reported in 2025 (was €4,349)
- Gross operating margin -€21,781
down €21,781 (-26.1%), from €83,499 to €61,718
- Depreciation -€18,846
down €18,846 (-53.1%), from €35,461 to €16,615
- Other operating charges -€1,798
down €1,798 (-48.6%), from €3,700 to €1,902
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 | €354,355 | €359,307 | +€4,952 | +1.4% |
| Fixed assets | 21/28 | €291,573 | €282,559 | -€9,014 | -3.1% |
| Tangible fixed assets | 22/27 | €291,210 | €282,196 | -€9,014 | -3.1% |
| Land and buildings | 22 | €285,645 | €274,134 | -€11,510 | -4.0% |
| Furniture and vehicles | 24 | €5,566 | €8,062 | +€2,496 | +44.9% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €62,781 | €76,747 | +€13,966 | +22.2% |
| Amounts receivable within one year | 40/41 | €14,355 | €28,716 | +€14,361 | +100% |
| Trade receivables | 40 | €13,790 | €27,564 | +€13,774 | +99.9% |
| Other amounts receivable | 41 | €565 | €1,152 | +€588 | +104% |
| Cash at bank and in hand | 54/58 | €47,683 | €47,146 | -€537 | -1.1% |
| Deferred charges and accrued income | 490/1 | €743 | €885 | +€142 | +19.0% |
| Total equity and liabilities | 10/49 | €354,355 | €359,307 | +€4,952 | +1.4% |
| Equity | 10/15 | €24,809 | €20,460 | -€4,349 | -17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,349 | - | -€4,349 | |
| Amounts payable | 17/49 | €329,546 | €338,847 | +€9,301 | +2.8% |
| Amounts payable after more than one year | 17 | €243,207 | €227,087 | -€16,120 | -6.6% |
| Financial debts | 170/4 | €243,207 | €227,087 | -€16,120 | -6.6% |
| Amounts payable within one year | 42/48 | €86,339 | €111,760 | +€25,421 | +29.4% |
| Current portion of amounts payable after more than one year | 42 | €18,938 | €20,621 | +€1,683 | +8.9% |
| Trade debts | 44 | €7,574 | €7,573 | -€2 | 0.0% |
| Suppliers | 440/4 | €7,574 | €7,573 | -€2 | 0.0% |
| Taxes, remuneration and social security | 45 | €11,838 | €9,311 | -€2,527 | -21.3% |
| Taxes | 450/3 | €11,838 | €9,311 | -€2,527 | -21.3% |
| Other amounts payable | 47/48 | €47,989 | €74,255 | +€26,267 | +54.7% |
| Non-recurring operating income | 76A | €35,000 | - | -€35,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,461 | €16,615 | -€18,846 | -53.1% |
| Other operating charges | 640/8 | €3,700 | €1,902 | -€1,798 | -48.6% |
| Gross operating margin | 9900 | €83,499 | €61,718 | -€21,781 | -26.1% |
| Operating profit (loss) | 9901 | €44,339 | €43,202 | -€1,137 | -2.6% |
| Financial income | 75/76B | €185 | €0 | -€185 | -100.0% |
| Recurring financial income | 75 | €185 | €0 | -€185 | -100.0% |
| Financial charges | 65/66B | €15,697 | €15,002 | -€696 | -4.4% |
| Recurring financial charges | 65 | €15,697 | €15,002 | -€696 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €28,826 | €28,200 | -€626 | -2.2% |
| Income taxes | 67/77 | €9,478 | €8,886 | -€592 | -6.2% |
| Profit (loss) for the period | 9904 | €19,349 | €19,314 | -€34 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,349 | €19,314 | -€34 | -0.2% |
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 16 October 2026 via checked.be.