HARPHARSLAN: what changed
HARPHARSLAN
Largest movements
- Cash +€2,542
up €2,542 (+363%), from €700 to €3,242
mainly Other debts (+€8,307) and Advances received (+€1,875)
- Receivables within one year +€2,290
up €2,290 (+15.5%), from €14,740 to €17,030
of which Other amounts receivable: +€1,685
- Financial fixed assets +€1,860
up €1,860 (+12,400%), from €15 to €1,875
- Other debts +€8,307
up €8,307 (+141%), from €5,873 to €14,180
- Trade debts -€2,985
down €2,985 (-99.3%), from €3,007 to €22
- Advances received +€1,875
new in 2025: €1,875
- Tax, wage and social debts -€371
down €371 (-12.5%), from €2,977 to €2,606
- Gross operating margin -€1,492
down €1,492 (-57.9%), from €2,577 to €1,085
- Financial charges +€167
new in 2025: €167
- Other operating charges +€62
new in 2025: €62
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,455 | €22,147 | +€6,692 | +43.3% |
| Fixed assets | 21/28 | €15 | €1,875 | +€1,860 | +12,400% |
| Financial fixed assets | 28 | €15 | €1,875 | +€1,860 | +12,400% |
| Current assets | 29/58 | €15,440 | €20,272 | +€4,832 | +31.3% |
| Amounts receivable within one year | 40/41 | €14,740 | €17,030 | +€2,290 | +15.5% |
| Trade receivables | 40 | €14,520 | €15,125 | +€605 | +4.2% |
| Other amounts receivable | 41 | €220 | €1,905 | +€1,685 | +766% |
| Cash at bank and in hand | 54/58 | €700 | €3,242 | +€2,542 | +363% |
| Total equity and liabilities | 10/49 | €15,455 | €22,147 | +€6,692 | +43.3% |
| Equity | 10/15 | €3,598 | €3,464 | -€134 | -3.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,598 | €1,464 | -€134 | -8.4% |
| Amounts payable | 17/49 | €11,857 | €18,683 | +€6,826 | +57.6% |
| Amounts payable within one year | 42/48 | €11,857 | €18,683 | +€6,826 | +57.6% |
| Trade debts | 44 | €3,007 | €22 | -€2,985 | -99.3% |
| Suppliers | 440/4 | €3,007 | €22 | -€2,985 | -99.3% |
| Advances received on contracts in progress | 46 | - | €1,875 | +€1,875 | |
| Taxes, remuneration and social security | 45 | €2,977 | €2,606 | -€371 | -12.5% |
| Taxes | 450/3 | €2,977 | €2,606 | -€371 | -12.5% |
| Other amounts payable | 47/48 | €5,873 | €14,180 | +€8,307 | +141% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €2,577 | €1,085 | -€1,492 | -57.9% |
| Operating profit (loss) | 9901 | €2,577 | €1,023 | -€1,554 | -60.3% |
| Financial charges | 65/66B | - | €167 | +€167 | |
| Recurring financial charges | 65 | - | €167 | +€167 | |
| Profit (loss) for the period before taxes | 9903 | €2,577 | €856 | -€1,721 | -66.8% |
| Income taxes | 67/77 | €979 | €990 | +€11 | +1.1% |
| Profit (loss) for the period | 9904 | €1,598 | -€134 | -€1,732 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,598 | -€134 | -€1,732 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.