Harvest: 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.
Harvest
Largest movements
- Receivables within one year +€9.5m
up €9.5m (+15704.2%), from €60,500 to €9.6m
of which Other amounts receivable: +€9.5m
- Financial fixed assets -€4.8m
down €4.8m (-100.0%), from €4.8m to €1
- Receivables after one year -€2.1m
down €2.1m (-100.0%), from €2.1m to €0
- Cash +€195,094
up €195,094 (+411.4%), from €47,422 to €242,515
mainly Investment in fixed assets (net) (+€4.8m) and Net result for the year (+€2.7m)
- Other debts +€2.3m
new in 2025: €2.3m
- Profit (loss) carried forward +€441,333
up €441,333, from -€441,333 to €0
- Financial income +€5.3m
up €5.3m (+9024.6%), from €59,126 to €5.4m
- Other operating charges +€1.6m
up €1.6m (+148734.0%), from €1,078 to €1.6m
- Financial charges +€1.0m
up €1.0m (+966158.4%), from €108 to €1.0m
- Gross operating margin -€9,011
down €9,011 (-101.9%), from -€8,840 to -€17,851
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 | €7,073,058 | €9,804,033 | +€2.7m | +38.6% |
| Fixed assets | 21/28 | €4,775,858 | €1 | -€4.8m | -100.0% |
| Financial fixed assets | 28 | €4,775,858 | €1 | -€4.8m | -100.0% |
| Current assets | 29/58 | €2,297,200 | €9,804,032 | +€7.5m | +326.8% |
| Amounts receivable after more than one year | 29 | €2,130,152 | €0 | -€2.1m | -100.0% |
| Other amounts receivable | 291 | €2,130,152 | €0 | -€2.1m | -100.0% |
| Amounts receivable within one year | 40/41 | €60,500 | €9,561,517 | +€9.5m | +15704.2% |
| Trade receivables | 40 | €60,500 | €60,500 | = | 0.0% |
| Other amounts receivable | 41 | €0 | €9,501,017 | +€9.5m | |
| Cash at bank and in hand | 54/58 | €47,422 | €242,515 | +€195,094 | +411.4% |
| Deferred charges and accrued income | 490/1 | €59,126 | €0 | -€59,126 | -100.0% |
| Total equity and liabilities | 10/49 | €7,073,058 | €9,804,033 | +€2.7m | +38.6% |
| Equity | 10/15 | €7,072,099 | €7,513,432 | +€441,333 | +6.2% |
| Contributions | 10/11 | €7,513,432 | €7,513,432 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€441,333 | €0 | +€441,333 | |
| Amounts payable | 17/49 | €959 | €2,290,601 | +€2.3m | +238763.1% |
| Amounts payable within one year | 42/48 | €959 | €2,290,601 | +€2.3m | +238763.1% |
| Trade debts | 44 | €959 | €3,495 | +€2,536 | +264.5% |
| Suppliers | 440/4 | €959 | €3,495 | +€2,536 | +264.5% |
| Other amounts payable | 47/48 | - | €2,287,106 | +€2.3m | |
| Other operating charges | 640/8 | €1,078 | €1,603,716 | +€1.6m | +148734.0% |
| Gross operating margin | 9900 | -€8,840 | -€17,851 | -€9,011 | -101.9% |
| Operating profit (loss) | 9901 | -€9,918 | -€1,621,567 | -€1.6m | -16250.2% |
| Financial income | 75/76B | €59,126 | €5,395,015 | +€5.3m | +9024.6% |
| Recurring financial income | 75 | €59,126 | €5,395,015 | +€5.3m | +9024.6% |
| Financial charges | 65/66B | €108 | €1,045,009 | +€1.0m | +966158.4% |
| Recurring financial charges | 65 | €108 | €1,045,009 | +€1.0m | +966158.4% |
| Profit (loss) for the period before taxes | 9903 | €49,100 | €2,728,439 | +€2.7m | +5456.9% |
| Profit (loss) for the period | 9904 | €49,100 | €2,728,439 | +€2.7m | +5456.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,100 | €2,728,439 | +€2.7m | +5456.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.