LES PETITS HARDIS: 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.
LES PETITS HARDIS
Largest movements
- Receivables within one year -€36,987
down €36,987 (-47.4%), from €77,987 to €41,000
of which Other amounts receivable: -€41,868
- Debts after one year -€95,817
down €95,817 (-56.8%), from €168,601 to €72,784
- Other debts +€63,392
up €63,392 (+19.0%), from €334,368 to €397,760
- Short-term financial debts -€33,396
no longer reported in 2025 (was €33,396)
- Profit (loss) carried forward +€12,303
up €12,303 (+54.3%), from €22,657 to €34,960
- Gross operating margin +€20,292
up €20,292 (+227%), from €8,937 to €29,229
- Taxes +€3,588
up €3,588 (+3,738%), from €96 to €3,684
- Other operating charges +€2,464
up €2,464 (+111%), from €2,218 to €4,681
- Financial charges -€2,370
down €2,370 (-21.2%), from €11,201 to €8,831
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 | €1,175,142 | €1,138,912 | -€36,230 | -3.1% |
| Fixed assets | 21/28 | €1,091,200 | €1,091,200 | = | 0.0% |
| Financial fixed assets | 28 | €1,091,200 | €1,091,200 | = | 0.0% |
| Current assets | 29/58 | €83,942 | €47,712 | -€36,230 | -43.2% |
| Amounts receivable within one year | 40/41 | €77,987 | €41,000 | -€36,987 | -47.4% |
| Trade receivables | 40 | - | €4,881 | +€4,881 | |
| Other amounts receivable | 41 | €77,987 | €36,118 | -€41,868 | -53.7% |
| Cash at bank and in hand | 54/58 | €5,505 | €6,712 | +€1,208 | +21.9% |
| Deferred charges and accrued income | 490/1 | €451 | - | -€451 | |
| Total equity and liabilities | 10/49 | €1,175,142 | €1,138,912 | -€36,230 | -3.1% |
| Equity | 10/15 | €521,617 | €533,920 | +€12,303 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €492,760 | €492,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €490,900 | €490,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,657 | €34,960 | +€12,303 | +54.3% |
| Amounts payable | 17/49 | €653,525 | €604,992 | -€48,533 | -7.4% |
| Amounts payable after more than one year | 17 | €168,601 | €72,784 | -€95,817 | -56.8% |
| Financial debts | 170/4 | €168,601 | €72,784 | -€95,817 | -56.8% |
| Amounts payable within one year | 42/48 | €479,679 | €532,206 | +€52,527 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €93,106 | €101,057 | +€7,952 | +8.5% |
| Financial debts | 43 | €33,396 | - | -€33,396 | |
| Credit institutions | 430/8 | €33,396 | - | -€33,396 | |
| Trade debts | 44 | €1,554 | €7,135 | +€5,582 | +359% |
| Suppliers | 440/4 | €1,554 | €7,135 | +€5,582 | +359% |
| Taxes, remuneration and social security | 45 | €17,256 | €26,254 | +€8,997 | +52.1% |
| Taxes | 450/3 | €17,256 | €26,254 | +€8,997 | +52.1% |
| Other amounts payable | 47/48 | €334,368 | €397,760 | +€63,392 | +19.0% |
| Accrued charges and deferred income | 492/3 | €5,244 | €2 | -€5,242 | -100.0% |
| Other operating charges | 640/8 | €2,218 | €4,681 | +€2,464 | +111% |
| Gross operating margin | 9900 | €8,937 | €29,229 | +€20,292 | +227% |
| Operating profit (loss) | 9901 | €6,720 | €24,548 | +€17,828 | +265% |
| Financial income | 75/76B | €0 | €270 | +€270 | +269,750% |
| Recurring financial income | 75 | €0 | €270 | +€270 | +269,750% |
| Financial charges | 65/66B | €11,201 | €8,831 | -€2,370 | -21.2% |
| Recurring financial charges | 65 | €11,201 | €8,831 | -€2,370 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,481 | €15,987 | +€20,468 | |
| Income taxes | 67/77 | €96 | €3,684 | +€3,588 | +3,738% |
| Profit (loss) for the period | 9904 | -€4,577 | €12,303 | +€16,880 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,577 | €12,303 | +€16,880 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.