HARDY DENTAL: 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.
HARDY DENTAL
Largest movements
- Cash +€49,982
up €49,982 (+243%), from €20,530 to €70,511
mainly Net result for the year (+€40,143) and Deferred charges and accrued income (+€8,611)
- Deferred charges and accrued income -€8,611
down €8,611 (-36.4%), from €23,658 to €15,047
- Profit (loss) carried forward +€40,143
new in 2025: €40,143
- Gross operating margin +€17,717
up €17,717 (+45.7%), from €38,771 to €56,488
- Financial charges +€1,209
up €1,209 (+55.5%), from €2,177 to €3,386
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 | €52,456 | €92,862 | +€40,406 | +77.0% |
| Fixed assets | 21/28 | €8,163 | €7,303 | -€860 | -10.5% |
| Tangible fixed assets | 22/27 | €8,163 | €7,303 | -€860 | -10.5% |
| Plant, machinery and equipment | 23 | €8,163 | €7,303 | -€860 | -10.5% |
| Current assets | 29/58 | €44,293 | €85,559 | +€41,265 | +93.2% |
| Amounts receivable within one year | 40/41 | €106 | - | -€106 | |
| Trade receivables | 40 | €106 | - | -€106 | |
| Cash at bank and in hand | 54/58 | €20,530 | €70,511 | +€49,982 | +243% |
| Deferred charges and accrued income | 490/1 | €23,658 | €15,047 | -€8,611 | -36.4% |
| Total equity and liabilities | 10/49 | €52,456 | €92,862 | +€40,406 | +77.0% |
| Equity | 10/15 | €27,594 | €67,736 | +€40,143 | +145% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €24,094 | €24,094 | = | 0.0% |
| Distributable reserves | 133 | €24,094 | €24,094 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €40,143 | +€40,143 | |
| Amounts payable | 17/49 | €24,863 | €25,126 | +€263 | +1.1% |
| Amounts payable within one year | 42/48 | €24,863 | €25,126 | +€263 | +1.1% |
| Trade debts | 44 | €303 | €1,061 | +€759 | +251% |
| Suppliers | 440/4 | €303 | €1,061 | +€759 | +251% |
| Taxes, remuneration and social security | 45 | €11,687 | €12,100 | +€413 | +3.5% |
| Taxes | 450/3 | €11,687 | €12,100 | +€413 | +3.5% |
| Other amounts payable | 47/48 | €12,874 | €11,964 | -€909 | -7.1% |
| Remuneration, social security and pensions | 62 | €381 | - | -€381 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €860 | +€426 | +98.4% |
| Gross operating margin | 9900 | €38,771 | €56,488 | +€17,717 | +45.7% |
| Operating profit (loss) | 9901 | €37,957 | €55,629 | +€17,672 | +46.6% |
| Financial charges | 65/66B | €2,177 | €3,386 | +€1,209 | +55.5% |
| Recurring financial charges | 65 | €2,177 | €3,386 | +€1,209 | +55.5% |
| Profit (loss) for the period before taxes | 9903 | €35,780 | €52,243 | +€16,462 | +46.0% |
| Income taxes | 67/77 | €11,687 | €12,100 | +€413 | +3.5% |
| Profit (loss) for the period | 9904 | €24,094 | €40,143 | +€16,049 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,094 | €40,143 | +€16,049 | +66.6% |
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 24 October 2026 via checked.be.