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.
HAROBEL
Largest movements
- Receivables within one year -€30,406
down €30,406 (-34.7%), from €87,523 to €57,118
of which Other amounts receivable: -€25,865
- Tangible fixed assets +€7,872
up €7,872 (+403.5%), from €1,951 to €9,823
- Trade debts -€36,921
down €36,921 (-57.8%), from €63,843 to €26,922
- Profit (loss) carried forward +€9,933
up €9,933 (+56.6%), from €17,564 to €27,497
- Tax, wage and social debts +€4,403
up €4,403 (+50.6%), from €8,698 to €13,101
of which Taxes: +€3,194
- Staff costs -€42,984
no longer reported in 2024 (was €42,984)
- Gross operating margin -€34,148
down €34,148 (-64.3%), from €53,080 to €18,932
- Depreciation +€2,061
up €2,061 (+203.1%), from €1,015 to €3,075
- Taxes +€1,551
up €1,551 (+58.6%), from €2,644 to €4,194
- Other operating charges -€1,113
down €1,113 (-48.9%), from €2,275 to €1,162
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,105 | €69,519 | -€22,585 | -24.5% |
| Fixed assets | 21/28 | €1,951 | €9,823 | +€7,872 | +403.5% |
| Tangible fixed assets | 22/27 | €1,951 | €9,823 | +€7,872 | +403.5% |
| Furniture and vehicles | 24 | €1,951 | €9,823 | +€7,872 | +403.5% |
| Current assets | 29/58 | €90,154 | €59,697 | -€30,457 | -33.8% |
| Amounts receivable within one year | 40/41 | €87,523 | €57,118 | -€30,406 | -34.7% |
| Trade receivables | 40 | €22,083 | €17,542 | -€4,541 | -20.6% |
| Other amounts receivable | 41 | €65,441 | €39,576 | -€25,865 | -39.5% |
| Cash at bank and in hand | 54/58 | €2,527 | €1,831 | -€696 | -27.5% |
| Deferred charges and accrued income | 490/1 | €104 | €748 | +€644 | +620.7% |
| Total equity and liabilities | 10/49 | €92,105 | €69,519 | -€22,585 | -24.5% |
| Equity | 10/15 | €19,564 | €29,497 | +€9,933 | +50.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,564 | €27,497 | +€9,933 | +56.6% |
| Amounts payable | 17/49 | €72,541 | €40,023 | -€32,518 | -44.8% |
| Amounts payable within one year | 42/48 | €72,541 | €40,023 | -€32,518 | -44.8% |
| Trade debts | 44 | €63,843 | €26,922 | -€36,921 | -57.8% |
| Suppliers | 440/4 | €63,843 | €26,922 | -€36,921 | -57.8% |
| Taxes, remuneration and social security | 45 | €8,698 | €13,101 | +€4,403 | +50.6% |
| Taxes | 450/3 | €2,919 | €6,113 | +€3,194 | +109.4% |
| Remuneration and social security | 454/9 | €5,779 | €6,988 | +€1,209 | +20.9% |
| Remuneration, social security and pensions | 62 | €42,984 | - | -€42,984 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,015 | €3,075 | +€2,061 | +203.1% |
| Other operating charges | 640/8 | €2,275 | €1,162 | -€1,113 | -48.9% |
| Gross operating margin | 9900 | €53,080 | €18,932 | -€34,148 | -64.3% |
| Operating profit (loss) | 9901 | €6,807 | €14,695 | +€7,887 | +115.9% |
| Financial income | 75/76B | €26 | - | -€26 | |
| Recurring financial income | 75 | €26 | - | -€26 | |
| Non-recurring financial income | 76B | €26 | - | -€26 | |
| Financial charges | 65/66B | €398 | €567 | +€169 | +42.5% |
| Recurring financial charges | 65 | €398 | €567 | +€169 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €6,435 | €14,127 | +€7,692 | +119.5% |
| Income taxes | 67/77 | €2,644 | €4,194 | +€1,551 | +58.6% |
| Profit (loss) for the period | 9904 | €3,791 | €9,933 | +€6,142 | +162.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,791 | €9,933 | +€6,142 | +162.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 September 2026 via checked.be.