Hardympact: 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.
Hardympact
Largest movements
- Cash +€6,427
up €6,427 (+110.0%), from €5,843 to €12,271
mainly Depreciation (+€9,422) and Tax, wage and social debts (+€7,358)
- Deferred charges and accrued income +€1,968
new in 2025: €1,968
- Tangible fixed assets -€1,103
down €1,103 (-3.9%), from €28,263 to €27,160
of which Furniture and vehicles: -€2,822
- Tax, wage and social debts +€7,358
up €7,358 (+78.8%), from €9,342 to €16,700
- Profit (loss) carried forward +€4,340
up €4,340 (+15.4%), from €28,165 to €32,505
- Trade debts -€3,289
down €3,289 (-64.3%), from €5,112 to €1,823
- Depreciation +€7,112
up €7,112 (+307.9%), from €2,310 to €9,422
- Gross operating margin +€4,942
up €4,942 (+12.4%), from €39,919 to €44,861
- Taxes -€1,758
down €1,758 (-20.8%), from €8,451 to €6,692
- Other operating charges +€1,693
new in 2025: €1,693
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 | €45,765 | €53,566 | +€7,801 | +17.0% |
| Fixed assets | 21/28 | €28,263 | €27,160 | -€1,103 | -3.9% |
| Tangible fixed assets | 22/27 | €28,263 | €27,160 | -€1,103 | -3.9% |
| Furniture and vehicles | 24 | €28,263 | €25,441 | -€2,822 | -10.0% |
| Other tangible fixed assets | 26 | - | €1,719 | +€1,719 | |
| Current assets | 29/58 | €17,502 | €26,406 | +€8,904 | +50.9% |
| Amounts receivable within one year | 40/41 | €11,659 | €12,167 | +€508 | +4.4% |
| Trade receivables | 40 | €8,122 | €12,167 | +€4,045 | +49.8% |
| Other amounts receivable | 41 | €3,537 | €0 | -€3,537 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,843 | €12,271 | +€6,427 | +110.0% |
| Deferred charges and accrued income | 490/1 | - | €1,968 | +€1,968 | |
| Total equity and liabilities | 10/49 | €45,765 | €53,566 | +€7,801 | +17.0% |
| Equity | 10/15 | €30,665 | €35,005 | +€4,340 | +14.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,165 | €32,505 | +€4,340 | +15.4% |
| Amounts payable | 17/49 | €15,101 | €18,562 | +€3,461 | +22.9% |
| Amounts payable within one year | 42/48 | €15,101 | €18,562 | +€3,461 | +22.9% |
| Financial debts | 43 | €358 | €0 | -€358 | -100.0% |
| Credit institutions | 430/8 | €358 | €0 | -€358 | -100.0% |
| Trade debts | 44 | €5,112 | €1,823 | -€3,289 | -64.3% |
| Suppliers | 440/4 | €5,112 | €1,823 | -€3,289 | -64.3% |
| Taxes, remuneration and social security | 45 | €9,342 | €16,700 | +€7,358 | +78.8% |
| Taxes | 450/3 | €9,342 | €16,700 | +€7,358 | +78.8% |
| Other amounts payable | 47/48 | €288 | €38 | -€250 | -86.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,310 | €9,422 | +€7,112 | +307.9% |
| Other operating charges | 640/8 | - | €1,693 | +€1,693 | |
| Non-recurring operating charges | 66A | - | €21,491 | +€21,491 | |
| Gross operating margin | 9900 | €39,919 | €44,861 | +€4,942 | +12.4% |
| Operating profit (loss) | 9901 | €37,609 | €12,256 | -€25,353 | -67.4% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100.0% |
| Financial charges | 65/66B | €1,003 | €1,224 | +€221 | +22.0% |
| Recurring financial charges | 65 | €1,003 | €1,224 | +€221 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €36,616 | €11,032 | -€25,583 | -69.9% |
| Income taxes | 67/77 | €8,451 | €6,692 | -€1,758 | -20.8% |
| Profit (loss) for the period | 9904 | €28,165 | €4,340 | -€23,825 | -84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,165 | €4,340 | -€23,825 | -84.6% |
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 9 October 2026 via checked.be.