LITTLE HARRY: 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.
LITTLE HARRY
Largest movements
- Stocks and contracts -€363,204
down €363,204 (-69.5%), from €522,880 to €159,676
- Receivables within one year -€231,790
down €231,790 (-63.9%), from €362,956 to €131,166
of which Trade receivables: -€234,542
- Cash +€38,295
up €38,295 (+52.5%), from €72,958 to €111,253
mainly Stocks and contracts (+€363,204) and Receivables within one year (+€231,790)
- Advances received -€474,392
down €474,392 (-63.8%), from €742,982 to €268,590
- Tax, wage and social debts -€67,835
no longer reported in 2026 (was €67,835)
of which Remuneration and social security: -€37,485
- Trade debts -€40,056
down €40,056 (-18.7%), from €214,380 to €174,324
- Profit (loss) carried forward +€25,780
up €25,780 (+6.1%), from -€421,536 to -€395,756
- Staff costs -€155,523
down €155,523 (-64.6%), from €240,802 to €85,279
- Gross operating margin -€34,706
down €34,706 (-23.6%), from €146,948 to €112,243
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €958,823 | €402,095 | -€556,728 | -58.1% |
| Fixed assets | 21/28 | €29 | - | -€29 | |
| Tangible fixed assets | 22/27 | €29 | - | -€29 | |
| Plant, machinery and equipment | 23 | €29 | - | -€29 | |
| Current assets | 29/58 | €958,794 | €402,095 | -€556,699 | -58.1% |
| Stocks and contracts in progress | 3 | €522,880 | €159,676 | -€363,204 | -69.5% |
| Contracts in progress | 37 | €522,880 | €159,676 | -€363,204 | -69.5% |
| Amounts receivable within one year | 40/41 | €362,956 | €131,166 | -€231,790 | -63.9% |
| Trade receivables | 40 | €362,956 | €128,414 | -€234,542 | -64.6% |
| Other amounts receivable | 41 | - | €2,752 | +€2,752 | |
| Cash at bank and in hand | 54/58 | €72,958 | €111,253 | +€38,295 | +52.5% |
| Total equity and liabilities | 10/49 | €958,823 | €402,095 | -€556,728 | -58.1% |
| Equity | 10/15 | -€332,335 | -€306,555 | +€25,780 | +7.8% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €14,201 | €14,201 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,201 | €6,201 | = | 0.0% |
| Legal reserve | 130 | €6,201 | €6,201 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€421,536 | -€395,756 | +€25,780 | +6.1% |
| Amounts payable | 17/49 | €1,291,158 | €708,649 | -€582,508 | -45.1% |
| Amounts payable within one year | 42/48 | €1,291,158 | €708,649 | -€582,508 | -45.1% |
| Trade debts | 44 | €214,380 | €174,324 | -€40,056 | -18.7% |
| Suppliers | 440/4 | €214,380 | €174,324 | -€40,056 | -18.7% |
| Advances received on contracts in progress | 46 | €742,982 | €268,590 | -€474,392 | -63.8% |
| Taxes, remuneration and social security | 45 | €67,835 | - | -€67,835 | |
| Taxes | 450/3 | €30,350 | - | -€30,350 | |
| Remuneration and social security | 454/9 | €37,485 | - | -€37,485 | |
| Other amounts payable | 47/48 | €265,961 | €265,736 | -€226 | -0.1% |
| Remuneration, social security and pensions | 62 | €240,802 | €85,279 | -€155,523 | -64.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €354 | €29 | -€325 | -91.8% |
| Other operating charges | 640/8 | €1,236 | €720 | -€516 | -41.8% |
| Gross operating margin | 9900 | €146,948 | €112,243 | -€34,706 | -23.6% |
| Operating profit (loss) | 9901 | -€95,443 | €26,215 | +€121,658 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €513 | €434 | -€79 | -15.3% |
| Recurring financial charges | 65 | €513 | €434 | -€79 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€95,956 | €25,780 | +€121,736 | |
| Profit (loss) for the period | 9904 | -€95,956 | €25,780 | +€121,736 | |
| Profit (loss) for the period to be appropriated | 9905 | -€95,956 | €25,780 | +€121,736 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.