HARPYZ: 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.
HARPYZ
Largest movements
- Intangible fixed assets -€4,315
down €4,315 (-17.2%), from €25,142 to €20,827
- Receivables within one year +€3,556
up €3,556 (+219.9%), from €1,617 to €5,173
of which Trade receivables: +€3,561
- Deferred charges and accrued income +€2,681
up €2,681 (+1374.9%), from €195 to €2,876
- Cash -€1,198
down €1,198 (-100.0%), from €1,198 to €0
mainly Net result for the year (-€13,983) and Receivables within one year (-€3,556)
- Financial fixed assets -€650
down €650 (-100.0%), from €650 to €0
- Profit (loss) carried forward -€13,983
down €13,983 (-65.3%), from -€21,424 to -€35,406
- Tax, wage and social debts +€7,947
up €7,947 (+409.9%), from €1,939 to €9,886
of which Taxes: +€9,007
- Trade debts +€5,971
up €5,971 (+344.6%), from €1,733 to €7,704
- Other debts +€440
up €440 (+1.8%), from €24,075 to €24,515
- Other operating charges +€1,210
up €1,210 (+312.3%), from €387 to €1,597
- Gross operating margin +€1,084
up €1,084 (+17.0%), from -€6,364 to -€5,280
- Depreciation +€824
up €824 (+12.7%), from €6,512 to €7,336
- Taxes -€84
down €84 (-38.2%), from -€219 to -€302
- Financial charges -€75
down €75 (-51.3%), from €147 to €72
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 | €30,623 | €30,999 | +€376 | +1.2% |
| Fixed assets | 21/28 | €25,792 | €20,827 | -€4,965 | -19.3% |
| Intangible fixed assets | 21 | €25,142 | €20,827 | -€4,315 | -17.2% |
| Financial fixed assets | 28 | €650 | €0 | -€650 | -100.0% |
| Current assets | 29/58 | €4,831 | €10,172 | +€5,341 | +110.6% |
| Amounts receivable after more than one year | 29 | €1,822 | €2,124 | +€302 | +16.6% |
| Other amounts receivable | 291 | €1,822 | €2,124 | +€302 | +16.6% |
| Amounts receivable within one year | 40/41 | €1,617 | €5,173 | +€3,556 | +219.9% |
| Trade receivables | 40 | €1,612 | €5,173 | +€3,561 | +220.9% |
| Other amounts receivable | 41 | €5 | €0 | -€5 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,198 | €0 | -€1,198 | -100.0% |
| Deferred charges and accrued income | 490/1 | €195 | €2,876 | +€2,681 | +1374.9% |
| Total equity and liabilities | 10/49 | €30,623 | €30,999 | +€376 | +1.2% |
| Equity | 10/15 | €2,876 | -€11,106 | -€13,983 | |
| Contributions | 10/11 | €24,300 | €24,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,424 | -€35,406 | -€13,983 | -65.3% |
| Amounts payable | 17/49 | €27,747 | €42,106 | +€14,359 | +51.7% |
| Amounts payable within one year | 42/48 | €27,747 | €42,106 | +€14,359 | +51.7% |
| Trade debts | 44 | €1,733 | €7,704 | +€5,971 | +344.6% |
| Suppliers | 440/4 | €1,733 | €7,704 | +€5,971 | +344.6% |
| Taxes, remuneration and social security | 45 | €1,939 | €9,886 | +€7,947 | +409.9% |
| Taxes | 450/3 | €879 | €9,886 | +€9,007 | +1024.1% |
| Remuneration and social security | 454/9 | €1,059 | €0 | -€1,059 | -100.0% |
| Other amounts payable | 47/48 | €24,075 | €24,515 | +€440 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,512 | €7,336 | +€824 | +12.7% |
| Other operating charges | 640/8 | €387 | €1,597 | +€1,210 | +312.3% |
| Gross operating margin | 9900 | -€6,364 | -€5,280 | +€1,084 | +17.0% |
| Operating profit (loss) | 9901 | -€13,264 | -€14,213 | -€950 | -7.2% |
| Financial charges | 65/66B | €147 | €72 | -€75 | -51.3% |
| Recurring financial charges | 65 | €147 | €72 | -€75 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,411 | -€14,285 | -€874 | -6.5% |
| Income taxes | 67/77 | -€219 | -€302 | -€84 | -38.2% |
| Profit (loss) for the period | 9904 | -€13,192 | -€13,983 | -€791 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,192 | -€13,983 | -€791 | -6.0% |
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 9 October 2026 via checked.be.