HARDY MEDIC: 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.
HARDY MEDIC
Largest movements
- Cash +€47,577
up €47,577 (+209.2%), from €22,742 to €70,320
mainly Net result for the year (+€64,887) and Trade debts (+€2,244)
- Receivables within one year +€18,287
new in 2025: €18,287
of which Other amounts receivable: +€15,594
- Financial fixed assets +€950
new in 2025: €950
- Profit (loss) carried forward +€64,887
up €64,887 (+449.7%), from €14,427 to €79,314
- Other debts -€2,649
no longer reported in 2025 (was €2,649)
- Trade debts +€2,244
new in 2025: €2,244
- Tax, wage and social debts +€1,468
up €1,468 (+38.9%), from €3,772 to €5,240
of which Remuneration and social security: +€1,750
- Gross operating margin +€68,185
up €68,185 (+366.8%), from €18,587 to €86,772
- Taxes +€14,718
up €14,718 (+390.1%), from €3,772 to €18,490
- Other operating charges +€1,535
up €1,535 (+396.2%), from €387 to €1,922
- Financial charges +€1,473
new in 2025: €1,473
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.
Cash bridge derived
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 | €23,849 | €89,798 | +€65,949 | +276.5% |
| Fixed assets | 21/28 | - | €950 | +€950 | |
| Financial fixed assets | 28 | - | €950 | +€950 | |
| Current assets | 29/58 | €23,849 | €88,848 | +€64,999 | +272.5% |
| Amounts receivable within one year | 40/41 | - | €18,287 | +€18,287 | |
| Trade receivables | 40 | - | €2,693 | +€2,693 | |
| Other amounts receivable | 41 | - | €15,594 | +€15,594 | |
| Cash at bank and in hand | 54/58 | €22,742 | €70,320 | +€47,577 | +209.2% |
| Deferred charges and accrued income | 490/1 | €1,107 | €241 | -€866 | -78.2% |
| Total equity and liabilities | 10/49 | €23,849 | €89,798 | +€65,949 | +276.5% |
| Equity | 10/15 | €17,427 | €82,314 | +€64,887 | +372.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,427 | €79,314 | +€64,887 | +449.7% |
| Amounts payable | 17/49 | €6,421 | €7,484 | +€1,062 | +16.5% |
| Amounts payable within one year | 42/48 | €6,421 | €7,484 | +€1,062 | +16.5% |
| Trade debts | 44 | - | €2,244 | +€2,244 | |
| Suppliers | 440/4 | - | €2,244 | +€2,244 | |
| Taxes, remuneration and social security | 45 | €3,772 | €5,240 | +€1,468 | +38.9% |
| Taxes | 450/3 | €3,772 | €3,490 | -€282 | -7.5% |
| Remuneration and social security | 454/9 | - | €1,750 | +€1,750 | |
| Other amounts payable | 47/48 | €2,649 | - | -€2,649 | |
| Other operating charges | 640/8 | €387 | €1,922 | +€1,535 | +396.2% |
| Gross operating margin | 9900 | €18,587 | €86,772 | +€68,185 | +366.8% |
| Operating profit (loss) | 9901 | €18,200 | €84,850 | +€66,650 | +366.2% |
| Financial charges | 65/66B | - | €1,473 | +€1,473 | |
| Recurring financial charges | 65 | - | €1,473 | +€1,473 | |
| Profit (loss) for the period before taxes | 9903 | €18,200 | €83,377 | +€65,177 | +358.1% |
| Income taxes | 67/77 | €3,772 | €18,490 | +€14,718 | +390.1% |
| Profit (loss) for the period | 9904 | €14,427 | €64,887 | +€50,459 | +349.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,427 | €64,887 | +€50,459 | +349.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.