HARUN: what changed
Two fiscal 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.
HARUN
Largest movements
- Cash -€1.1m
down €1.1m (-59.3%), from €1.8m to €742,760
mainly Receivables within one year (-€909,399) and Other debts (-€473,418)
- Receivables within one year +€909,399
up €909,399 (+396.7%), from €229,230 to €1.1m
of which Other amounts receivable: +€901,889
- Tangible fixed assets +€140,994
up €140,994 (+562.5%), from €25,064 to €166,058
of which Plant, machinery and equipment: +€147,788
- Stocks and contracts -€49,000
down €49,000 (-97.0%), from €50,538 to €1,538
- Other debts -€473,418
down €473,418 (-98.8%), from €479,330 to €5,912
- Profit (loss) carried forward +€235,132
up €235,132 (+16.7%), from €1.4m to €1.6m
- Debts after one year +€122,699
up €122,699 (+225.4%), from €54,447 to €177,146
- Tax, wage and social debts +€71,826
up €71,826 (+408.1%), from €17,598 to €89,424
of which Taxes: +€44,547
- Trade debts -€36,959
down €36,959 (-23.5%), from €157,325 to €120,366
- Turnover +€604,597
up €604,597 (+13.4%), from €4.5m to €5.1m
- Purchases and services +€536,462
up €536,462 (+14.4%), from €3.7m to €4.3m
- Taxes +€82,242
up €82,242 (+96.2%), from €85,535 to €167,777
- Gross operating margin +€73,323
up €73,323 (+9.3%), from €785,766 to €859,089
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.
Cash bridge derived
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 | €2,131,754 | €2,051,035 | -€80,719 | -3.8% |
| Fixed assets | 21/28 | €27,114 | €168,108 | +€140,994 | +520.0% |
| Tangible fixed assets | 22/27 | €25,064 | €166,058 | +€140,994 | +562.5% |
| Plant, machinery and equipment | 23 | €11,477 | €159,264 | +€147,788 | +1287.7% |
| Furniture and vehicles | 24 | €13,588 | €6,794 | -€6,794 | -50.0% |
| Financial fixed assets | 28 | €2,050 | €2,050 | = | 0.0% |
| Current assets | 29/58 | €2,104,640 | €1,882,927 | -€221,713 | -10.5% |
| Stocks and contracts in progress | 3 | €50,538 | €1,538 | -€49,000 | -97.0% |
| Stocks | 30/36 | €50,538 | €1,538 | -€49,000 | -97.0% |
| Amounts receivable within one year | 40/41 | €229,230 | €1,138,629 | +€909,399 | +396.7% |
| Trade receivables | 40 | €194,337 | €201,846 | +€7,509 | +3.9% |
| Other amounts receivable | 41 | €34,893 | €936,783 | +€901,889 | +2584.7% |
| Cash at bank and in hand | 54/58 | €1,824,872 | €742,760 | -€1.1m | -59.3% |
| Total equity and liabilities | 10/49 | €2,131,754 | €2,051,035 | -€80,719 | -3.8% |
| Equity | 10/15 | €1,423,054 | €1,658,186 | +€235,132 | +16.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Capital | 10 | €12,500 | €12,500 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,100 | €6,100 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,408,694 | €1,643,826 | +€235,132 | +16.7% |
| Amounts payable | 17/49 | €708,700 | €392,849 | -€315,851 | -44.6% |
| Amounts payable after more than one year | 17 | €54,447 | €177,146 | +€122,699 | +225.4% |
| Financial debts | 170/4 | €54,447 | €177,146 | +€122,699 | +225.4% |
| Amounts payable within one year | 42/48 | €654,253 | €215,703 | -€438,550 | -67.0% |
| Trade debts | 44 | €157,325 | €120,366 | -€36,959 | -23.5% |
| Suppliers | 440/4 | €157,325 | €120,366 | -€36,959 | -23.5% |
| Taxes, remuneration and social security | 45 | €17,598 | €89,424 | +€71,826 | +408.1% |
| Taxes | 450/3 | €12,101 | €56,648 | +€44,547 | +368.1% |
| Remuneration and social security | 454/9 | €5,497 | €32,776 | +€27,279 | +496.3% |
| Other amounts payable | 47/48 | €479,330 | €5,912 | -€473,418 | -98.8% |
| Turnover | 70 | €4,517,345 | €5,121,943 | +€604,597 | +13.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,726,392 | €4,262,854 | +€536,462 | +14.4% |
| Remuneration, social security and pensions | 62 | €371,594 | €405,250 | +€33,657 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,493 | €32,033 | -€28,460 | -47.0% |
| Other operating charges | 640/8 | €4,745 | €3,471 | -€1,273 | -26.8% |
| Gross operating margin | 9900 | €785,766 | €859,089 | +€73,323 | +9.3% |
| Operating profit (loss) | 9901 | €348,935 | €418,334 | +€69,399 | +19.9% |
| Financial charges | 65/66B | - | €15,425 | +€15,425 | |
| Recurring financial charges | 65 | - | €15,425 | +€15,425 | |
| Profit (loss) for the period before taxes | 9903 | €348,935 | €402,909 | +€53,974 | +15.5% |
| Income taxes | 67/77 | €85,535 | €167,777 | +€82,242 | +96.2% |
| Profit (loss) for the period | 9904 | €263,400 | €235,132 | -€28,268 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €263,400 | €235,132 | -€28,268 | -10.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.