HARDEB INFO: 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.
HARDEB INFO
Largest movements
- Tangible fixed assets -€1,307
down €1,307 (-92.4%), from €1,414 to €107
- Cash +€650
up €650 (+468%), from €139 to €789
mainly Depreciation (+€1,307) and Tax, wage and social debts (+€521)
- Profit (loss) carried forward -€1,392
down €1,392 (-15.3%), from €9,091 to €7,699
- Tax, wage and social debts +€521
up €521 (+4.1%), from €12,714 to €13,235
of which Remuneration and social security: +€323
- Staff costs +€1,276
up €1,276 (+2.4%), from €52,930 to €54,206
- Gross operating margin -€930
down €930 (-1.7%), from €55,258 to €54,328
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 | €43,362 | €42,558 | -€804 | -1.9% |
| Fixed assets | 21/28 | €1,414 | €107 | -€1,307 | -92.4% |
| Tangible fixed assets | 22/27 | €1,414 | €107 | -€1,307 | -92.4% |
| Furniture and vehicles | 24 | €1,414 | €107 | -€1,307 | -92.4% |
| Current assets | 29/58 | €41,948 | €42,451 | +€503 | +1.2% |
| Amounts receivable within one year | 40/41 | €41,650 | €41,499 | -€151 | -0.4% |
| Trade receivables | 40 | €15,565 | €15,412 | -€153 | -1.0% |
| Other amounts receivable | 41 | €26,085 | €26,087 | +€2 | 0.0% |
| Cash at bank and in hand | 54/58 | €139 | €789 | +€650 | +468% |
| Deferred charges and accrued income | 490/1 | €159 | €163 | +€4 | +2.5% |
| Total equity and liabilities | 10/49 | €43,362 | €42,558 | -€804 | -1.9% |
| Equity | 10/15 | €16,088 | €14,696 | -€1,392 | -8.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €800 | €800 | = | 0.0% |
| Distributable reserves | 133 | €800 | €800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,091 | €7,699 | -€1,392 | -15.3% |
| Amounts payable | 17/49 | €27,274 | €27,862 | +€588 | +2.2% |
| Amounts payable within one year | 42/48 | €27,274 | €27,862 | +€588 | +2.2% |
| Trade debts | 44 | €164 | €231 | +€67 | +40.9% |
| Suppliers | 440/4 | €164 | €231 | +€67 | +40.9% |
| Taxes, remuneration and social security | 45 | €12,714 | €13,235 | +€521 | +4.1% |
| Taxes | 450/3 | €3,772 | €3,970 | +€198 | +5.2% |
| Remuneration and social security | 454/9 | €8,942 | €9,265 | +€323 | +3.6% |
| Other amounts payable | 47/48 | €14,396 | €14,396 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €52,930 | €54,206 | +€1,276 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,307 | €1,307 | = | 0.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €55,258 | €54,328 | -€930 | -1.7% |
| Operating profit (loss) | 9901 | €634 | -€1,185 | -€1,819 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €217 | €207 | -€10 | -4.6% |
| Recurring financial charges | 65 | €217 | €207 | -€10 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €418 | -€1,392 | -€1,810 | |
| Profit (loss) for the period | 9904 | €418 | -€1,392 | -€1,810 | |
| Profit (loss) for the period to be appropriated | 9905 | €418 | -€1,392 | -€1,810 |
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 28 October 2026 via checked.be.