HDRDENT: 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.
HDRDENT
Largest movements
- Cash -€29,332
down €29,332 (-15.7%), from €186,836 to €157,504
mainly Other debts (-€80,674) and Tax, wage and social debts (-€20,948)
- Current investments +€19,530
up €19,530 (+25.2%), from €77,589 to €97,119
- Profit (loss) carried forward +€93,417
up €93,417 (+69.6%), from €134,216 to €227,634
- Other debts -€80,674
down €80,674 (-99.2%), from €81,350 to €677
- Tax, wage and social debts -€20,948
down €20,948 (-73.0%), from €28,684 to €7,736
of which Taxes: -€23,460
- Gross operating margin -€19,867
down €19,867 (-14.1%), from €141,086 to €121,220
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €265,442 | €256,905 | -€8,538 | -3.2% |
| Fixed assets | 21/28 | €312 | €1,760 | +€1,448 | +464.3% |
| Tangible fixed assets | 22/27 | €312 | €1,760 | +€1,448 | +464.3% |
| Plant, machinery and equipment | 23 | €312 | - | -€312 | |
| Furniture and vehicles | 24 | - | €1,760 | +€1,760 | |
| Current assets | 29/58 | €265,131 | €255,145 | -€9,986 | -3.8% |
| Amounts receivable within one year | 40/41 | - | €522 | +€522 | |
| Other amounts receivable | 41 | - | €522 | +€522 | |
| Current investments | 50/53 | €77,589 | €97,119 | +€19,530 | +25.2% |
| Cash at bank and in hand | 54/58 | €186,836 | €157,504 | -€29,332 | -15.7% |
| Deferred charges and accrued income | 490/1 | €706 | - | -€706 | |
| Total equity and liabilities | 10/49 | €265,442 | €256,905 | -€8,538 | -3.2% |
| Equity | 10/15 | €154,676 | €248,094 | +€93,417 | +60.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,216 | €227,634 | +€93,417 | +69.6% |
| Amounts payable | 17/49 | €110,766 | €8,811 | -€101,955 | -92.0% |
| Amounts payable within one year | 42/48 | €110,766 | €8,811 | -€101,955 | -92.0% |
| Trade debts | 44 | €732 | €398 | -€334 | -45.7% |
| Suppliers | 440/4 | €732 | €398 | -€334 | -45.7% |
| Taxes, remuneration and social security | 45 | €28,684 | €7,736 | -€20,948 | -73.0% |
| Taxes | 450/3 | €27,434 | €3,974 | -€23,460 | -85.5% |
| Remuneration and social security | 454/9 | €1,250 | €3,762 | +€2,512 | +201.0% |
| Other amounts payable | 47/48 | €81,350 | €677 | -€80,674 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €720 | €1,300 | +€580 | +80.6% |
| Other operating charges | 640/8 | €713 | €505 | -€208 | -29.2% |
| Gross operating margin | 9900 | €141,086 | €121,220 | -€19,867 | -14.1% |
| Operating profit (loss) | 9901 | €139,653 | €119,414 | -€20,239 | -14.5% |
| Financial charges | 65/66B | €479 | €519 | +€39 | +8.2% |
| Recurring financial charges | 65 | €479 | €519 | +€39 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €139,174 | €118,896 | -€20,278 | -14.6% |
| Income taxes | 67/77 | €25,958 | €25,478 | -€480 | -1.8% |
| Profit (loss) for the period | 9904 | €113,216 | €93,417 | -€19,798 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €113,216 | €93,417 | -€19,798 | -17.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.