💰 FINANCIAL OVERVIEW

Harto Atelier SL — FY 2024 vs FY 2025 · All figures in EUR

€185,951
Revenue 2025
Vol. operations
€268,651
Revenue 2024
Vol. operations
-€33,600
Net Result 2025
Loss
€63,457
Equity
Patrimonio neto
€10,485
Cash
Tesorería
📊 PROFIT & LOSS 2025 (CUENTA DE PÉRDIDAS Y GANANCIAS)
Concept Amount (€)
1. Net Revenue (Importe neto cifra de negocios) 185,950.59
Sales 184,800.59
Services 1,150.00
2. Inventory variation 49,671.07
4. Cost of goods (Aprovisionamientos) -32,255.27
Merchandise -3,170.13
Raw materials -1,593.62
Subcontracted work -27,491.52
5. Other operating income 2,000.00
Grants (subvenciones) 2,000.00
6. Personnel expenses -143,171.22
Salaries -127,762.44
Social charges -15,408.78
7. Other operating expenses -90,362.87
External services -90,362.87
8. Depreciation (Amortización) -3,355.89
12. Other results -1,595.07
A.1) OPERATING RESULT -33,118.66
Financial expenses -174.43
FX differences -306.72
A.2) FINANCIAL RESULT -481.15
NET RESULT (Resultado del ejercicio) -33,599.81
📈 REVENUE COMPARISON (Modelo 390 — Volume of Operations)
2024
Exports 257,400.81
Intra-EU deliveries 11,250.00
Domestic (IVA base) 14,558.10
Total Volume 268,650.81
2025 -31%
Exports 168,800.72
Intra-EU deliveries 2,100.00
Domestic (IVA base) 33,965.59
Total Volume 185,950.59
🏦 BALANCE SHEET 2025 (BALANCE DE SITUACIÓN)
ASSETS — €110,160.95
Fixed
Inventory
Receivables
Cash
Fixed Assets (Activo no corriente) 21,877.47
Tangible assets 17,877.47
Financial investments (LT) 4,000.00
Current Assets (Activo corriente) 88,283.48
Inventory 39,690.00
Trade receivables 997.02
Tax receivables (AAPP) 36,202.20
Current tax assets 909.72
Cash & equivalents 10,484.54
TOTAL ASSETS 110,160.95
EQUITY & LIABILITIES — €110,160.95
Equity
Current Liab.
Equity (Patrimonio neto) 63,457.39
Share capital 3,000.00
Reserves 94,057.20
Net result (loss) -33,599.81
Current Liabilities (Pasivo corriente) 46,703.56
Bank debt (ST) 19,762.31
Tax payable 22,164.14
Other AAPP 4,769.17
Trade payables 7.94
Non-current Liabilities 0.00
TOTAL EQUITY & LIABILITIES 110,160.95
🚀 INVESTMENT PLAN 2026 — Proyecto Exquisite (AI Platform, 18 months)
💻
INFRASTRUCTURE
€13,000
🤖
AI & COMPUTE
€10,000
DEVELOPMENT
€15,200
🔒
WORKING CAPITAL
€5,000
Total: €43,200 (+IVA = €52,272)
📐 KEY RATIOS & INSIGHTS
Gross Margin (Revenue + Inv. - COGS) 203,366.39
Gross Margin % 109.4%
Operating Margin % -17.8%
Personnel / Revenue 77.0%
External Services / Revenue 48.6%
Current Ratio (Current Assets / Current Liab.) 1.89
Debt-to-Equity 0.74
Equity / Total Assets 57.6%
Cash Position €10,485
IVA refund pending €25,563
⚠️ Key Observations: