HARVEST & MATTER: 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 & MATTER
Largest movements
- Cash -€5,814
down €5,814 (-13.5%), from €43,018 to €37,205
mainly Net result for the year (-€2,865) and Investment in fixed assets (net) (-€2,742)
- Receivables within one year +€1,864
up €1,864 (+83.4%), from €2,235 to €4,100
of which Other amounts receivable: +€1,130
- Tangible fixed assets +€1,691
up €1,691 (+72.1%), from €2,346 to €4,037
- Reserves -€2,865
down €2,865 (-6.8%), from €42,403 to €39,538
- Trade debts +€607
up €607 (+309%), from €197 to €803
- Gross operating margin +€4,789
up €4,789 (+74.6%), from -€6,423 to -€1,634
- Depreciation +€355
up €355 (+51.0%), from €696 to €1,051
- Other operating charges +€141
up €141 (+93.7%), from €150 to €291
- Financial income +€102
up €102 (+214%), from €48 to €150
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 | €47,599 | €45,341 | -€2,258 | -4.7% |
| Fixed assets | 21/28 | €2,346 | €4,037 | +€1,691 | +72.1% |
| Tangible fixed assets | 22/27 | €2,346 | €4,037 | +€1,691 | +72.1% |
| Furniture and vehicles | 24 | €2,346 | €4,037 | +€1,691 | +72.1% |
| Current assets | 29/58 | €45,253 | €41,304 | -€3,949 | -8.7% |
| Amounts receivable within one year | 40/41 | €2,235 | €4,100 | +€1,864 | +83.4% |
| Trade receivables | 40 | - | €734 | +€734 | |
| Other amounts receivable | 41 | €2,235 | €3,366 | +€1,130 | +50.6% |
| Cash at bank and in hand | 54/58 | €43,018 | €37,205 | -€5,814 | -13.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €47,599 | €45,341 | -€2,258 | -4.7% |
| Equity | 10/15 | €47,403 | €44,538 | -€2,865 | -6.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,403 | €39,538 | -€2,865 | -6.8% |
| Distributable reserves | 133 | €42,403 | €39,538 | -€2,865 | -6.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €197 | €803 | +€607 | +309% |
| Amounts payable within one year | 42/48 | €197 | €803 | +€607 | +309% |
| Trade debts | 44 | €197 | €803 | +€607 | +309% |
| Suppliers | 440/4 | €197 | €803 | +€607 | +309% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €696 | €1,051 | +€355 | +51.0% |
| Other operating charges | 640/8 | €150 | €291 | +€141 | +93.7% |
| Gross operating margin | 9900 | -€6,423 | -€1,634 | +€4,789 | +74.6% |
| Operating profit (loss) | 9901 | -€7,269 | -€2,976 | +€4,293 | +59.1% |
| Financial income | 75/76B | €48 | €150 | +€102 | +214% |
| Recurring financial income | 75 | €48 | €150 | +€102 | +214% |
| Financial charges | 65/66B | €35 | €39 | +€4 | +12.0% |
| Recurring financial charges | 65 | €35 | €39 | +€4 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,256 | -€2,865 | +€4,391 | +60.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€7,256 | -€2,865 | +€4,391 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,256 | -€2,865 | +€4,391 | +60.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.