HARYVDI CONSULT: what changed
HARYVDI CONSULT
Largest movements
- Cash +€29,325
up €29,325 (+23.3%), from €125,796 to €155,121
mainly Net result for the year (+€39,371) and Accrued charges and deferred income (+€2,601)
- Receivables within one year +€2,413
up €2,413 (+50.5%), from €4,774 to €7,187
- Tangible fixed assets -€2,133
down €2,133 (-56.9%), from €3,749 to €1,616
- Profit (loss) carried forward +€39,371
up €39,371 (+71.5%), from €55,069 to €94,440
- Tax, wage and social debts -€7,760
down €7,760 (-47.6%), from €16,299 to €8,539
- Accrued charges and deferred income +€2,601
new in 2025: €2,601
- Other debts -€2,392
down €2,392 (-36.6%), from €6,544 to €4,152
- Trade debts -€2,215
down €2,215 (-98.0%), from €2,260 to €45
- Gross operating margin +€7,277
up €7,277 (+15.6%), from €46,755 to €54,032
- Depreciation -€4,646
down €4,646 (-68.5%), from €6,780 to €2,134
- Taxes +€1,821
up €1,821 (+18.5%), from €9,850 to €11,671
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,319 | €163,924 | +€29,605 | +22.0% |
| Fixed assets | 21/28 | €3,749 | €1,616 | -€2,133 | -56.9% |
| Tangible fixed assets | 22/27 | €3,749 | €1,616 | -€2,133 | -56.9% |
| Furniture and vehicles | 24 | €3,749 | €1,616 | -€2,133 | -56.9% |
| Current assets | 29/58 | €130,570 | €162,308 | +€31,738 | +24.3% |
| Amounts receivable within one year | 40/41 | €4,774 | €7,187 | +€2,413 | +50.5% |
| Trade receivables | 40 | €4,774 | €7,187 | +€2,413 | +50.5% |
| Cash at bank and in hand | 54/58 | €125,796 | €155,121 | +€29,325 | +23.3% |
| Total equity and liabilities | 10/49 | €134,319 | €163,924 | +€29,605 | +22.0% |
| Equity | 10/15 | €109,216 | €148,587 | +€39,371 | +36.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €51,147 | €51,147 | = | 0.0% |
| Distributable reserves | 133 | €51,147 | €51,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,069 | €94,440 | +€39,371 | +71.5% |
| Amounts payable | 17/49 | €25,103 | €15,337 | -€9,766 | -38.9% |
| Amounts payable within one year | 42/48 | €25,103 | €12,736 | -€12,367 | -49.3% |
| Trade debts | 44 | €2,260 | €45 | -€2,215 | -98.0% |
| Suppliers | 440/4 | €2,260 | €45 | -€2,215 | -98.0% |
| Taxes, remuneration and social security | 45 | €16,299 | €8,539 | -€7,760 | -47.6% |
| Taxes | 450/3 | €16,299 | €8,539 | -€7,760 | -47.6% |
| Other amounts payable | 47/48 | €6,544 | €4,152 | -€2,392 | -36.6% |
| Accrued charges and deferred income | 492/3 | - | €2,601 | +€2,601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,780 | €2,134 | -€4,646 | -68.5% |
| Other operating charges | 640/8 | €394 | €807 | +€413 | +105% |
| Gross operating margin | 9900 | €46,755 | €54,032 | +€7,277 | +15.6% |
| Operating profit (loss) | 9901 | €39,581 | €51,091 | +€11,510 | +29.1% |
| Financial charges | 65/66B | €44 | €49 | +€5 | +11.4% |
| Recurring financial charges | 65 | €44 | €49 | +€5 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €39,537 | €51,042 | +€11,505 | +29.1% |
| Income taxes | 67/77 | €9,850 | €11,671 | +€1,821 | +18.5% |
| Profit (loss) for the period | 9904 | €29,687 | €39,371 | +€9,684 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,687 | €39,371 | +€9,684 | +32.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.