HARRATHI Consulting: 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.
HARRATHI Consulting
Largest movements
- Receivables within one year -€190,739
down €190,739 (-48.9%), from €390,324 to €199,584
of which Other amounts receivable: -€170,261
- Deferred charges and accrued income -€18,304
down €18,304 (-83.9%), from €21,812 to €3,509
- Cash +€15,153
up €15,153 (+109%), from €13,916 to €29,069
mainly Receivables within one year (+€190,739) and Net result for the year (+€30,570)
- Tangible fixed assets -€7,173
down €7,173 (-72.4%), from €9,911 to €2,739
- Other debts -€219,574
down €219,574 (-100%), from €219,574 to €0
- Reserves +€30,570
up €30,570 (+3,773%), from €810 to €31,381
- Tax, wage and social debts -€14,963
down €14,963 (-8.5%), from €175,680 to €160,718
of which Remuneration and social security: -€11,813
- Gross operating margin -€511,119
down €511,119 (-48.9%), from €1.0m to €533,972
- Staff costs -€300,761
down €300,761 (-39.0%), from €770,779 to €470,018
- Taxes -€54,307
down €54,307 (-74.3%), from €73,137 to €18,830
- Financial charges +€11,177
up €11,177 (+685%), from €1,632 to €12,809
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 | €437,420 | €237,047 | -€200,373 | -45.8% |
| Fixed assets | 21/28 | €11,368 | €4,885 | -€6,483 | -57.0% |
| Intangible fixed assets | 21 | €1,431 | €691 | -€740 | -51.7% |
| Tangible fixed assets | 22/27 | €9,911 | €2,739 | -€7,173 | -72.4% |
| Furniture and vehicles | 24 | €9,911 | €2,739 | -€7,173 | -72.4% |
| Financial fixed assets | 28 | €25 | €1,455 | +€1,430 | +5,720% |
| Current assets | 29/58 | €426,052 | €232,162 | -€193,890 | -45.5% |
| Amounts receivable within one year | 40/41 | €390,324 | €199,584 | -€190,739 | -48.9% |
| Trade receivables | 40 | €98,293 | €77,815 | -€20,479 | -20.8% |
| Other amounts receivable | 41 | €292,030 | €121,770 | -€170,261 | -58.3% |
| Cash at bank and in hand | 54/58 | €13,916 | €29,069 | +€15,153 | +109% |
| Deferred charges and accrued income | 490/1 | €21,812 | €3,509 | -€18,304 | -83.9% |
| Total equity and liabilities | 10/49 | €437,420 | €237,047 | -€200,373 | -45.8% |
| Equity | 10/15 | €19,410 | €49,981 | +€30,570 | +157% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €810 | €31,381 | +€30,570 | +3,773% |
| Distributable reserves | 133 | €810 | €31,381 | +€30,570 | +3,773% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €418,010 | €187,066 | -€230,943 | -55.2% |
| Amounts payable within one year | 42/48 | €418,010 | €187,066 | -€230,943 | -55.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €1,397 | €1,362 | -€35 | -2.5% |
| Credit institutions | 430/8 | €1,397 | €1,362 | -€35 | -2.5% |
| Trade debts | 44 | €21,358 | €24,987 | +€3,629 | +17.0% |
| Suppliers | 440/4 | €21,358 | €24,987 | +€3,629 | +17.0% |
| Taxes, remuneration and social security | 45 | €175,680 | €160,718 | -€14,963 | -8.5% |
| Taxes | 450/3 | €103,233 | €100,084 | -€3,149 | -3.1% |
| Remuneration and social security | 454/9 | €72,447 | €60,633 | -€11,813 | -16.3% |
| Other amounts payable | 47/48 | €219,574 | €0 | -€219,574 | -100% |
| Non-recurring operating income | 76A | - | €6,000 | +€6,000 | |
| Remuneration, social security and pensions | 62 | €770,779 | €470,018 | -€300,761 | -39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,674 | €9,042 | -€5,632 | -38.4% |
| Other operating charges | 640/8 | €2,548 | €3,900 | +€1,351 | +53.0% |
| Non-recurring operating charges | 66A | €2,734 | €0 | -€2,734 | -100% |
| Gross operating margin | 9900 | €1,045,092 | €533,972 | -€511,119 | -48.9% |
| Operating profit (loss) | 9901 | €254,357 | €51,012 | -€203,344 | -79.9% |
| Financial income | 75/76B | €15,367 | €11,197 | -€4,170 | -27.1% |
| Recurring financial income | 75 | €15,367 | €11,197 | -€4,170 | -27.1% |
| Financial charges | 65/66B | €1,632 | €12,809 | +€11,177 | +685% |
| Recurring financial charges | 65 | €1,632 | €12,809 | +€11,177 | +685% |
| Profit (loss) for the period before taxes | 9903 | €268,092 | €49,400 | -€218,691 | -81.6% |
| Income taxes | 67/77 | €73,137 | €18,830 | -€54,307 | -74.3% |
| Profit (loss) for the period | 9904 | €194,955 | €30,570 | -€164,384 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €194,955 | €30,570 | -€164,384 | -84.3% |
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 15 October 2026 via checked.be.