Harput: 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.
Harput
Largest movements
- Tangible fixed assets +€404,873
up €404,873 (+60.5%), from €668,662 to €1.1m
of which Land and buildings: +€406,509
- Cash -€30,244
down €30,244 (-83.6%), from €36,162 to €5,918
mainly Investment in fixed assets (net) (-€432,432) and Trade debts (-€54,795)
- Stocks and contracts -€27,259
down €27,259 (-7.4%), from €369,260 to €342,001
- Debts after one year +€369,209
up €369,209 (+79.9%), from €461,892 to €831,101
of which Financial debts: +€369,209
- Trade debts -€54,795
down €54,795 (-34.3%), from €159,866 to €105,071
- Other debts +€19,363
up €19,363 (+23.3%), from €83,262 to €102,625
- Tax, wage and social debts -€18,968
down €18,968 (-49.2%), from €38,546 to €19,578
of which Taxes: -€14,413
- Current portion of long-term debt +€18,277
up €18,277 (+54.5%), from €33,561 to €51,838
- Gross operating margin -€37,192
down €37,192 (-17.9%), from €207,539 to €170,346
- Staff costs +€17,280
up €17,280 (+25.3%), from €68,292 to €85,572
- Taxes -€14,384
down €14,384 (-75.2%), from €19,118 to €4,734
- Financial charges +€5,616
up €5,616 (+24.4%), from €23,031 to €28,647
- Depreciation +€4,568
up €4,568 (+19.9%), from €22,991 to €27,559
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 | €1,095,466 | €1,433,905 | +€338,439 | +30.9% |
| Fixed assets | 21/28 | €673,446 | €1,078,319 | +€404,873 | +60.1% |
| Tangible fixed assets | 22/27 | €668,662 | €1,073,534 | +€404,873 | +60.5% |
| Land and buildings | 22 | €666,625 | €1,073,134 | +€406,509 | +61.0% |
| Plant, machinery and equipment | 23 | €1,729 | €401 | -€1,329 | -76.8% |
| Furniture and vehicles | 24 | €307 | €0 | -€307 | -100.0% |
| Financial fixed assets | 28 | €4,784 | €4,784 | = | 0.0% |
| Current assets | 29/58 | €422,021 | €355,587 | -€66,434 | -15.7% |
| Stocks and contracts in progress | 3 | €369,260 | €342,001 | -€27,259 | -7.4% |
| Stocks | 30/36 | €369,260 | €342,001 | -€27,259 | -7.4% |
| Amounts receivable within one year | 40/41 | €16,599 | €7,667 | -€8,931 | -53.8% |
| Trade receivables | 40 | €7,769 | €7,566 | -€203 | -2.6% |
| Other amounts receivable | 41 | €8,830 | €102 | -€8,728 | -98.8% |
| Cash at bank and in hand | 54/58 | €36,162 | €5,918 | -€30,244 | -83.6% |
| Total equity and liabilities | 10/49 | €1,095,466 | €1,433,905 | +€338,439 | +30.9% |
| Equity | 10/15 | €268,292 | €285,272 | +€16,980 | +6.3% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,487 | €203,467 | +€16,980 | +9.1% |
| Amounts payable | 17/49 | €827,174 | €1,148,633 | +€321,458 | +38.9% |
| Amounts payable after more than one year | 17 | €461,892 | €831,101 | +€369,209 | +79.9% |
| Financial debts | 170/4 | €460,292 | €829,501 | +€369,209 | +80.2% |
| Other amounts payable | 178/9 | €1,600 | €1,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €365,283 | €317,532 | -€47,751 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €33,561 | €51,838 | +€18,277 | +54.5% |
| Financial debts | 43 | €50,048 | €38,421 | -€11,628 | -23.2% |
| Credit institutions | 430/8 | €50,048 | €38,421 | -€11,628 | -23.2% |
| Trade debts | 44 | €159,866 | €105,071 | -€54,795 | -34.3% |
| Suppliers | 440/4 | €159,866 | €105,071 | -€54,795 | -34.3% |
| Taxes, remuneration and social security | 45 | €38,546 | €19,578 | -€18,968 | -49.2% |
| Taxes | 450/3 | €19,147 | €4,734 | -€14,413 | -75.3% |
| Remuneration and social security | 454/9 | €19,400 | €14,845 | -€4,555 | -23.5% |
| Other amounts payable | 47/48 | €83,262 | €102,625 | +€19,363 | +23.3% |
| Remuneration, social security and pensions | 62 | €68,292 | €85,572 | +€17,280 | +25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,991 | €27,559 | +€4,568 | +19.9% |
| Other operating charges | 640/8 | €7,189 | €10,231 | +€3,042 | +42.3% |
| Gross operating margin | 9900 | €207,539 | €170,346 | -€37,192 | -17.9% |
| Operating profit (loss) | 9901 | €109,066 | €46,984 | -€62,082 | -56.9% |
| Financial income | 75/76B | €3,645 | €3,377 | -€268 | -7.4% |
| Recurring financial income | 75 | €3,645 | €3,377 | -€268 | -7.4% |
| Financial charges | 65/66B | €23,031 | €28,647 | +€5,616 | +24.4% |
| Recurring financial charges | 65 | €23,031 | €28,647 | +€5,616 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €89,679 | €21,714 | -€67,965 | -75.8% |
| Income taxes | 67/77 | €19,118 | €4,734 | -€14,384 | -75.2% |
| Profit (loss) for the period | 9904 | €70,562 | €16,980 | -€53,581 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,562 | €16,980 | -€53,581 | -75.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.