HARSA: 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.
HARSA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€600
up €600, from -€600 to €0
- Purchases and services -€600
down €600 (-100%), from €600 to €0
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,500 | €51,500 | = | 0.0% |
| Current assets | 29/58 | €51,500 | €51,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €51,500 | €51,500 | = | 0.0% |
| Stocks | 30/36 | €51,500 | €51,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €51,500 | €51,500 | = | 0.0% |
| Equity | 10/15 | €1,453 | €1,453 | = | 0.0% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,125 | -€48,125 | = | 0.0% |
| Amounts payable | 17/49 | €50,047 | €50,047 | = | 0.0% |
| Amounts payable within one year | 42/48 | €50,047 | €50,047 | = | 0.0% |
| Other amounts payable | 47/48 | €50,047 | €50,047 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €600 | €0 | -€600 | -100% |
| Gross operating margin | 9900 | -€600 | €0 | +€600 | |
| Operating profit (loss) | 9901 | -€600 | €0 | +€600 | |
| Profit (loss) for the period before taxes | 9903 | -€600 | €0 | +€600 | |
| Profit (loss) for the period | 9904 | -€600 | €0 | +€600 | |
| Profit (loss) for the period to be appropriated | 9905 | -€600 | €0 | +€600 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.