BUREAUX JACQUES HARDY: 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.
BUREAUX JACQUES HARDY
Largest movements
- Tangible fixed assets -€31,277
down €31,277 (-31.7%), from €98,708 to €67,431
of which Furniture and vehicles: -€28,319
- Cash -€9,090
down €9,090 (-16.1%), from €56,300 to €47,210
mainly Debts after one year (-€35,122) and Receivables within one year (-€3,371)
- Receivables within one year +€3,371
up €3,371 (+135%), from €2,493 to €5,864
- Debts after one year -€35,122
down €35,122 (-70.2%), from €50,011 to €14,889
of which Other amounts payable: -€31,149
- Tax, wage and social debts -€2,289
down €2,289 (-13.5%), from €16,904 to €14,616
- Reserves +€1,900
up €1,900 (+3.6%), from €52,400 to €54,300
of which Distributable reserves: +€1,900
- Other debts -€1,775
down €1,775 (-51.6%), from €3,441 to €1,666
- Gross operating margin -€28,841
down €28,841 (-53.2%), from €54,184 to €25,343
- Taxes -€6,186
down €6,186 (-64.7%), from €9,562 to €3,376
- Depreciation -€4,398
down €4,398 (-29.2%), from €15,042 to €10,644
- Other operating charges -€1,095
down €1,095 (-32.6%), from €3,359 to €2,264
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.
Derived cash bridge
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 | €157,849 | €121,510 | -€36,339 | -23.0% |
| Fixed assets | 21/28 | €98,708 | €67,431 | -€31,277 | -31.7% |
| Tangible fixed assets | 22/27 | €98,708 | €67,431 | -€31,277 | -31.7% |
| Land and buildings | 22 | €37,934 | €37,612 | -€322 | -0.8% |
| Plant, machinery and equipment | 23 | €8,507 | €5,996 | -€2,511 | -29.5% |
| Furniture and vehicles | 24 | €52,132 | €23,813 | -€28,319 | -54.3% |
| Other tangible fixed assets | 26 | €134 | €9 | -€125 | -93.3% |
| Current assets | 29/58 | €59,141 | €54,079 | -€5,062 | -8.6% |
| Amounts receivable within one year | 40/41 | €2,493 | €5,864 | +€3,371 | +135% |
| Trade receivables | 40 | €2,493 | €5,864 | +€3,371 | +135% |
| Cash at bank and in hand | 54/58 | €56,300 | €47,210 | -€9,090 | -16.1% |
| Deferred charges and accrued income | 490/1 | €348 | €1,005 | +€657 | +189% |
| Total equity and liabilities | 10/49 | €157,849 | €121,510 | -€36,339 | -23.0% |
| Equity | 10/15 | €83,468 | €85,306 | +€1,839 | +2.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €52,400 | €54,300 | +€1,900 | +3.6% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €49,300 | €51,200 | +€1,900 | +3.9% |
| Profit (loss) carried forward | 14 | €81 | €20 | -€61 | -75.7% |
| Amounts payable | 17/49 | €74,381 | €36,203 | -€38,178 | -51.3% |
| Amounts payable after more than one year | 17 | €50,011 | €14,889 | -€35,122 | -70.2% |
| Financial debts | 170/4 | €13,062 | €9,089 | -€3,973 | -30.4% |
| Other amounts payable | 178/9 | €36,949 | €5,800 | -€31,149 | -84.3% |
| Amounts payable within one year | 42/48 | €24,370 | €21,006 | -€3,363 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €3,839 | €3,973 | +€134 | +3.5% |
| Trade debts | 44 | €187 | €752 | +€566 | +303% |
| Suppliers | 440/4 | €187 | €752 | +€566 | +303% |
| Taxes, remuneration and social security | 45 | €16,904 | €14,616 | -€2,289 | -13.5% |
| Taxes | 450/3 | €16,904 | €14,616 | -€2,289 | -13.5% |
| Other amounts payable | 47/48 | €3,441 | €1,666 | -€1,775 | -51.6% |
| Accrued charges and deferred income | 492/3 | - | €307 | +€307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,042 | €10,644 | -€4,398 | -29.2% |
| Other operating charges | 640/8 | €3,359 | €2,264 | -€1,095 | -32.6% |
| Non-recurring operating charges | 66A | - | €4,517 | +€4,517 | |
| Gross operating margin | 9900 | €54,184 | €25,343 | -€28,841 | -53.2% |
| Operating profit (loss) | 9901 | €35,783 | €7,917 | -€27,865 | -77.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,057 | €1,037 | -€20 | -1.9% |
| Recurring financial charges | 65 | €1,057 | €1,037 | -€20 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €34,726 | €6,881 | -€27,845 | -80.2% |
| Income taxes | 67/77 | €9,562 | €3,376 | -€6,186 | -64.7% |
| Profit (loss) for the period | 9904 | €25,164 | €3,505 | -€21,659 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,164 | €3,505 | -€21,659 | -86.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.