HARYA: 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.
HARYA
Largest movements
- Receivables within one year +€39,881
up €39,881 (+61.9%), from €64,445 to €104,326
of which Other amounts receivable: +€31,810
- Profit (loss) carried forward +€29,601
up €29,601 (+223.9%), from €13,223 to €42,824
- Tax, wage and social debts +€9,181
up €9,181 (+31.6%), from €29,054 to €38,235
of which Taxes: +€9,681
- Debts after one year -€4,025
down €4,025 (-33.5%), from €12,009 to €7,984
- Other debts +€2,700
new in 2025: €2,700
- Trade debts +€1,319
up €1,319 (+25.9%), from €5,082 to €6,401
- Gross operating margin +€14,213
up €14,213 (+61.8%), from €23,008 to €37,221
- Taxes +€2,590
up €2,590 (+41.6%), from €6,222 to €8,813
- Financial income +€2,398
up €2,398 (+122.8%), from €1,953 to €4,351
- Other operating charges -€1,940
down €1,940 (-63.7%), from €3,046 to €1,107
- Depreciation -€512
down €512 (-62.9%), from €814 to €302
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 | €65,176 | €104,552 | +€39,376 | +60.4% |
| Formation expenses | 20 | €302 | - | -€302 | |
| Current assets | 29/58 | €64,874 | €104,552 | +€39,678 | +61.2% |
| Amounts receivable within one year | 40/41 | €64,445 | €104,326 | +€39,881 | +61.9% |
| Trade receivables | 40 | - | €8,071 | +€8,071 | |
| Other amounts receivable | 41 | €64,445 | €96,255 | +€31,810 | +49.4% |
| Cash at bank and in hand | 54/58 | €429 | - | -€429 | |
| Deferred charges and accrued income | 490/1 | - | €226 | +€226 | |
| Total equity and liabilities | 10/49 | €65,176 | €104,552 | +€39,376 | +60.4% |
| Equity | 10/15 | €15,223 | €44,824 | +€29,601 | +194.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,223 | €42,824 | +€29,601 | +223.9% |
| Amounts payable | 17/49 | €49,953 | €59,727 | +€9,774 | +19.6% |
| Amounts payable after more than one year | 17 | €12,009 | €7,984 | -€4,025 | -33.5% |
| Financial debts | 170/4 | €12,009 | €7,984 | -€4,025 | -33.5% |
| Amounts payable within one year | 42/48 | €37,944 | €51,743 | +€13,799 | +36.4% |
| Current portion of amounts payable after more than one year | 42 | €3,808 | €4,025 | +€217 | +5.7% |
| Financial debts | 43 | - | €382 | +€382 | |
| Credit institutions | 430/8 | - | €382 | +€382 | |
| Trade debts | 44 | €5,082 | €6,401 | +€1,319 | +25.9% |
| Suppliers | 440/4 | €5,082 | €6,401 | +€1,319 | +25.9% |
| Taxes, remuneration and social security | 45 | €29,054 | €38,235 | +€9,181 | +31.6% |
| Taxes | 450/3 | €28,554 | €38,235 | +€9,681 | +33.9% |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | - | €2,700 | +€2,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €814 | €302 | -€512 | -62.9% |
| Other operating charges | 640/8 | €3,046 | €1,107 | -€1,940 | -63.7% |
| Gross operating margin | 9900 | €23,008 | €37,221 | +€14,213 | +61.8% |
| Operating profit (loss) | 9901 | €19,148 | €35,813 | +€16,665 | +87.0% |
| Financial income | 75/76B | €1,953 | €4,351 | +€2,398 | +122.8% |
| Recurring financial income | 75 | €1,953 | €4,351 | +€2,398 | +122.8% |
| Financial charges | 65/66B | €1,656 | €1,750 | +€94 | +5.7% |
| Recurring financial charges | 65 | €1,656 | €1,750 | +€94 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €19,445 | €38,414 | +€18,969 | +97.6% |
| Income taxes | 67/77 | €6,222 | €8,813 | +€2,590 | +41.6% |
| Profit (loss) for the period | 9904 | €13,223 | €29,601 | +€16,379 | +123.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,223 | €29,601 | +€16,379 | +123.9% |
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 30 September 2026 via checked.be.