Harun23: 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.
Harun23
Largest movements
- Stocks and contracts +€18,671
up €18,671 (+690.5%), from €2,704 to €21,375
- Cash +€15,087
up €15,087 (+262.8%), from €5,740 to €20,827
mainly Net result for the year (+€16,209) and Tax, wage and social debts (+€12,987)
- Receivables within one year -€10,086
down €10,086 (-53.7%), from €18,785 to €8,699
of which Other amounts receivable: -€18,661
- Deferred charges and accrued income -€2,049
no longer reported in 2025 (was €2,049)
- Profit (loss) carried forward +€16,209
up €16,209 (+86.7%), from €18,696 to €34,905
- Tax, wage and social debts +€12,987
up €12,987 (+421.5%), from €3,081 to €16,068
of which Taxes: +€10,985
- Trade debts -€7,573
down €7,573 (-87.2%), from €8,684 to €1,111
- Gross operating margin +€7,117
up €7,117 (+33.6%), from €21,171 to €28,288
- Taxes +€4,052
new in 2025: €4,052
- Staff costs +€2,699
new in 2025: €2,699
- Financial charges +€759
up €759 (+22.2%), from €3,419 to €4,178
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.
Cash bridge derived
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 | €30,461 | €52,084 | +€21,623 | +71.0% |
| Fixed assets | 21/28 | €1,183 | €1,183 | -€0 | 0.0% |
| Tangible fixed assets | 22/27 | €1,183 | €1,183 | -€0 | 0.0% |
| Plant, machinery and equipment | 23 | €1,183 | €1,183 | -€0 | 0.0% |
| Current assets | 29/58 | €29,278 | €50,901 | +€21,623 | +73.9% |
| Stocks and contracts in progress | 3 | €2,704 | €21,375 | +€18,671 | +690.5% |
| Stocks | 30/36 | €2,704 | €21,375 | +€18,671 | +690.5% |
| Amounts receivable within one year | 40/41 | €18,785 | €8,699 | -€10,086 | -53.7% |
| Trade receivables | 40 | - | €8,575 | +€8,575 | |
| Other amounts receivable | 41 | €18,785 | €124 | -€18,661 | -99.3% |
| Cash at bank and in hand | 54/58 | €5,740 | €20,827 | +€15,087 | +262.8% |
| Deferred charges and accrued income | 490/1 | €2,049 | - | -€2,049 | |
| Total equity and liabilities | 10/49 | €30,461 | €52,084 | +€21,623 | +71.0% |
| Equity | 10/15 | €18,696 | €34,905 | +€16,209 | +86.7% |
| Profit (loss) carried forward | 14 | €18,696 | €34,905 | +€16,209 | +86.7% |
| Amounts payable | 17/49 | €11,765 | €17,179 | +€5,414 | +46.0% |
| Amounts payable within one year | 42/48 | €11,765 | €17,179 | +€5,414 | +46.0% |
| Trade debts | 44 | €8,684 | €1,111 | -€7,573 | -87.2% |
| Suppliers | 440/4 | €8,684 | €1,111 | -€7,573 | -87.2% |
| Taxes, remuneration and social security | 45 | €3,081 | €16,068 | +€12,987 | +421.5% |
| Taxes | 450/3 | €3,081 | €14,066 | +€10,985 | +356.5% |
| Remuneration and social security | 454/9 | - | €2,002 | +€2,002 | |
| Remuneration, social security and pensions | 62 | - | €2,699 | +€2,699 | |
| Other operating charges | 640/8 | €1,238 | €1,175 | -€63 | -5.1% |
| Gross operating margin | 9900 | €21,171 | €28,288 | +€7,117 | +33.6% |
| Operating profit (loss) | 9901 | €19,933 | €24,414 | +€4,481 | +22.5% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €3,419 | €4,178 | +€759 | +22.2% |
| Recurring financial charges | 65 | €3,419 | €4,178 | +€759 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €16,514 | €20,261 | +€3,747 | +22.7% |
| Income taxes | 67/77 | - | €4,052 | +€4,052 | |
| Profit (loss) for the period | 9904 | €16,514 | €16,209 | -€305 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,514 | €16,209 | -€305 | -1.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.