HARVESTER: 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.
HARVESTER
Largest movements
- Receivables within one year +€63,190
up €63,190 (+177%), from €35,799 to €98,990
of which Other amounts receivable: +€46,278
- Cash -€17,349
down €17,349 (-48.7%), from €35,616 to €18,268
mainly Receivables within one year (-€63,190) and Short-term financial debts (-€7,863)
- Reserves +€36,327
up €36,327 (+29.8%), from €121,770 to €158,097
of which Distributable reserves: +€38,187
- Trade debts +€17,053
up €17,053 (+224%), from €7,612 to €24,665
- Short-term financial debts -€7,863
down €7,863 (-99.7%), from €7,884 to €21
- Tax, wage and social debts -€5,069
down €5,069 (-36.6%), from €13,846 to €8,777
- Current portion of long-term debt +€3,633
new in 2025: €3,633
- Taxes -€1,725
down €1,725 (-10.2%), from €16,993 to €15,268
- Financial income -€1,146
down €1,146 (-34.2%), from €3,353 to €2,207
- Financial charges +€1,104
up €1,104 (+28.4%), from €3,889 to €4,994
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 | €200,755 | €244,835 | +€44,080 | +22.0% |
| Fixed assets | 21/28 | €1,915 | €1,313 | -€602 | -31.4% |
| Tangible fixed assets | 22/27 | €1,915 | €1,313 | -€602 | -31.4% |
| Furniture and vehicles | 24 | €1,915 | €1,313 | -€602 | -31.4% |
| Current assets | 29/58 | €198,840 | €243,522 | +€44,682 | +22.5% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,799 | €98,990 | +€63,190 | +177% |
| Trade receivables | 40 | €24,181 | €41,093 | +€16,912 | +69.9% |
| Other amounts receivable | 41 | €11,618 | €57,896 | +€46,278 | +398% |
| Cash at bank and in hand | 54/58 | €35,616 | €18,268 | -€17,349 | -48.7% |
| Deferred charges and accrued income | 490/1 | €27,424 | €26,264 | -€1,160 | -4.2% |
| Total equity and liabilities | 10/49 | €200,755 | €244,835 | +€44,080 | +22.0% |
| Equity | 10/15 | €165,319 | €201,645 | +€36,327 | +22.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €121,770 | €158,097 | +€36,327 | +29.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €101,160 | €139,347 | +€38,187 | +37.7% |
| Profit (loss) carried forward | 14 | €37,348 | €37,348 | = | 0.0% |
| Amounts payable | 17/49 | €35,437 | €43,190 | +€7,753 | +21.9% |
| Amounts payable within one year | 42/48 | €35,437 | €43,190 | +€7,753 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | - | €3,633 | +€3,633 | |
| Financial debts | 43 | €7,884 | €21 | -€7,863 | -99.7% |
| Credit institutions | 430/8 | €7,884 | €21 | -€7,863 | -99.7% |
| Trade debts | 44 | €7,612 | €24,665 | +€17,053 | +224% |
| Suppliers | 440/4 | €7,612 | €24,665 | +€17,053 | +224% |
| Advances received on contracts in progress | 46 | €6,095 | €6,095 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,846 | €8,777 | -€5,069 | -36.6% |
| Taxes | 450/3 | €13,846 | €8,777 | -€5,069 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €609 | €602 | -€8 | -1.2% |
| Other operating charges | 640/8 | €113 | €241 | +€128 | +113% |
| Gross operating margin | 9900 | €55,520 | €55,225 | -€295 | -0.5% |
| Operating profit (loss) | 9901 | €54,797 | €54,382 | -€415 | -0.8% |
| Financial income | 75/76B | €3,353 | €2,207 | -€1,146 | -34.2% |
| Recurring financial income | 75 | €3,353 | €2,207 | -€1,146 | -34.2% |
| Financial charges | 65/66B | €3,889 | €4,994 | +€1,104 | +28.4% |
| Recurring financial charges | 65 | €3,889 | €4,994 | +€1,104 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €54,261 | €51,595 | -€2,666 | -4.9% |
| Income taxes | 67/77 | €16,993 | €15,268 | -€1,725 | -10.2% |
| Profit (loss) for the period | 9904 | €37,267 | €36,327 | -€941 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,267 | €36,327 | -€941 | -2.5% |
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 21 October 2026 via checked.be.