HARROUN: 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.
HARROUN
Largest movements
- Cash -€3,079
no longer reported in 2023 (was €3,079)
- Receivables within one year -€2,868
down €2,868 (-69.9%), from €4,106 to €1,238
- Tax, wage and social debts -€8,636
no longer reported in 2023 (was €8,636)
of which Remuneration and social security: -€4,354
- Profit (loss) carried forward +€3,148
up €3,148 (+15.3%), from -€20,511 to -€17,362
- Other debts -€459
no longer reported in 2023 (was €459)
- Gross operating margin -€10,264
no longer reported in 2023 (was €10,264)
From the 2021 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,184 | €1,238 | -€5,947 | -82.8% |
| Current assets | 29/58 | €7,184 | €1,238 | -€5,947 | -82.8% |
| Amounts receivable within one year | 40/41 | €4,106 | €1,238 | -€2,868 | -69.9% |
| Other amounts receivable | 41 | €4,106 | €1,238 | -€2,868 | -69.9% |
| Cash at bank and in hand | 54/58 | €3,079 | - | -€3,079 | |
| Total equity and liabilities | 10/49 | €7,184 | €1,238 | -€5,947 | -82.8% |
| Equity | 10/15 | -€1,911 | €1,238 | +€3,148 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,511 | -€17,362 | +€3,148 | +15.3% |
| Amounts payable | 17/49 | €9,095 | - | -€9,095 | |
| Amounts payable within one year | 42/48 | €9,095 | - | -€9,095 | |
| Taxes, remuneration and social security | 45 | €8,636 | - | -€8,636 | |
| Taxes | 450/3 | €4,282 | - | -€4,282 | |
| Remuneration and social security | 454/9 | €4,354 | - | -€4,354 | |
| Other amounts payable | 47/48 | €459 | - | -€459 | |
| Gross operating margin | 9900 | €10,264 | - | -€10,264 | |
| Operating profit (loss) | 9901 | €10,264 | - | -€10,264 | |
| Profit (loss) for the period before taxes | 9903 | €10,264 | - | -€10,264 | |
| Profit (loss) for the period | 9904 | €10,264 | - | -€10,264 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,264 | - | -€10,264 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.