HARVEST & HOLD: 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 & HOLD
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€81,000
up €81,000 (+69.5%), from €116,578 to €197,578
- Debts after one year -€64,199
down €64,199 (-38.8%), from €165,583 to €101,384
- Profit (loss) carried forward -€11,934
down €11,934 (-35.8%), from -€33,343 to -€45,277
- Financial charges -€2,481
down €2,481 (-22.8%), from €10,890 to €8,408
- Gross operating margin -€895
down €895 (-42.6%), from -€2,102 to -€2,997
- Other operating charges +€123
up €123 (+23.6%), from €522 to €646
- Financial income +€117
new in 2025: €117
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.
Derived cash bridge
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 | €606,725 | €607,884 | +€1,159 | +0.2% |
| Fixed assets | 21/28 | €605,000 | €605,000 | = | 0.0% |
| Financial fixed assets | 28 | €605,000 | €605,000 | = | 0.0% |
| Current assets | 29/58 | €1,725 | €2,884 | +€1,159 | +67.2% |
| Amounts receivable within one year | 40/41 | €1,305 | €1,688 | +€383 | +29.3% |
| Other amounts receivable | 41 | €1,305 | €1,688 | +€383 | +29.3% |
| Cash at bank and in hand | 54/58 | €420 | €1,196 | +€776 | +185% |
| Total equity and liabilities | 10/49 | €606,725 | €607,884 | +€1,159 | +0.2% |
| Equity | 10/15 | €256,657 | €244,723 | -€11,934 | -4.6% |
| Contributions | 10/11 | €290,000 | €290,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,343 | -€45,277 | -€11,934 | -35.8% |
| Amounts payable | 17/49 | €350,068 | €363,161 | +€13,093 | +3.7% |
| Amounts payable after more than one year | 17 | €165,583 | €101,384 | -€64,199 | -38.8% |
| Financial debts | 170/4 | €165,583 | €101,384 | -€64,199 | -38.8% |
| Amounts payable within one year | 42/48 | €183,688 | €261,777 | +€78,089 | +42.5% |
| Current portion of amounts payable after more than one year | 42 | €66,636 | €64,199 | -€2,436 | -3.7% |
| Trade debts | 44 | €475 | €0 | -€475 | -100% |
| Suppliers | 440/4 | €475 | €0 | -€475 | -100% |
| Other amounts payable | 47/48 | €116,578 | €197,578 | +€81,000 | +69.5% |
| Accrued charges and deferred income | 492/3 | €797 | €0 | -€797 | -100% |
| Other operating charges | 640/8 | €522 | €646 | +€123 | +23.6% |
| Gross operating margin | 9900 | -€2,102 | -€2,997 | -€895 | -42.6% |
| Operating profit (loss) | 9901 | -€2,625 | -€3,643 | -€1,018 | -38.8% |
| Financial income | 75/76B | - | €117 | +€117 | |
| Recurring financial income | 75 | - | €117 | +€117 | |
| Financial charges | 65/66B | €10,890 | €8,408 | -€2,481 | -22.8% |
| Recurring financial charges | 65 | €10,890 | €8,408 | -€2,481 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,515 | -€11,934 | +€1,580 | +11.7% |
| Profit (loss) for the period | 9904 | -€13,515 | -€11,934 | +€1,580 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,515 | -€11,934 | +€1,580 | +11.7% |
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 28 October 2026 via checked.be.