HARRY SHOP: 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.
HARRY SHOP
Largest movements
- Receivables within one year -€41,148
down €41,148 (-45.7%), from €90,012 to €48,864
of which Trade receivables: -€41,148
- Other debts +€68,877
up €68,877 (+86.7%), from €79,418 to €148,295
- Profit (loss) carried forward -€49,911
down €49,911 (-16.0%), from €311,153 to €261,242
- Tax, wage and social debts -€45,246
down €45,246 (-62.8%), from €72,059 to €26,813
of which Taxes: -€29,014
- Trade debts -€24,160
down €24,160 (-95.1%), from €25,408 to €1,248
- Gross operating margin -€133,331
down €133,331 (-94.3%), from €141,457 to €8,126
- Staff costs -€49,368
down €49,368 (-49.6%), from €99,597 to €50,229
- Depreciation -€3,188
no longer reported in 2024 (was €3,188)
- Other operating charges -€1,892
no longer reported in 2024 (was €1,892)
- Financial charges +€1,518
up €1,518 (+684%), from €222 to €1,740
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €508,489 | €458,049 | -€50,440 | -9.9% |
| Fixed assets | 21/28 | €412,481 | €409,024 | -€3,457 | -0.8% |
| Tangible fixed assets | 22/27 | €3,457 | - | -€3,457 | |
| Furniture and vehicles | 24 | €3,457 | - | -€3,457 | |
| Financial fixed assets | 28 | €409,024 | €409,024 | = | 0.0% |
| Current assets | 29/58 | €96,008 | €49,025 | -€46,983 | -48.9% |
| Amounts receivable within one year | 40/41 | €90,012 | €48,864 | -€41,148 | -45.7% |
| Trade receivables | 40 | €41,148 | - | -€41,148 | |
| Other amounts receivable | 41 | €48,864 | €48,864 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,183 | €161 | -€5,022 | -96.9% |
| Deferred charges and accrued income | 490/1 | €813 | - | -€813 | |
| Total equity and liabilities | 10/49 | €508,489 | €458,049 | -€50,440 | -9.9% |
| Equity | 10/15 | €331,604 | €281,693 | -€49,911 | -15.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €311,153 | €261,242 | -€49,911 | -16.0% |
| Amounts payable | 17/49 | €176,885 | €176,356 | -€529 | -0.3% |
| Amounts payable within one year | 42/48 | €176,885 | €176,356 | -€529 | -0.3% |
| Trade debts | 44 | €25,408 | €1,248 | -€24,160 | -95.1% |
| Suppliers | 440/4 | €25,408 | €1,248 | -€24,160 | -95.1% |
| Taxes, remuneration and social security | 45 | €72,059 | €26,813 | -€45,246 | -62.8% |
| Taxes | 450/3 | €55,827 | €26,813 | -€29,014 | -52.0% |
| Remuneration and social security | 454/9 | €16,232 | - | -€16,232 | |
| Other amounts payable | 47/48 | €79,418 | €148,295 | +€68,877 | +86.7% |
| Remuneration, social security and pensions | 62 | €99,597 | €50,229 | -€49,368 | -49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,188 | - | -€3,188 | |
| Other operating charges | 640/8 | €1,892 | - | -€1,892 | |
| Gross operating margin | 9900 | €141,457 | €8,126 | -€133,331 | -94.3% |
| Operating profit (loss) | 9901 | €36,780 | -€42,103 | -€78,883 | |
| Financial charges | 65/66B | €222 | €1,740 | +€1,518 | +684% |
| Recurring financial charges | 65 | €222 | €1,740 | +€1,518 | +684% |
| Profit (loss) for the period before taxes | 9903 | €36,558 | -€43,843 | -€80,401 | |
| Income taxes | 67/77 | €7,175 | €6,068 | -€1,107 | -15.4% |
| Profit (loss) for the period | 9904 | €29,383 | -€49,911 | -€79,294 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,383 | -€49,911 | -€79,294 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.