A. HERNALSTEENS K STOR: what changed
What changed
A. HERNALSTEENS K STOR
filed annual accounts (NBB)
Net result for the year
€10,982
2025 · -€24,871+€35,853
Equity
€282,463
2025 · €271,481+€10,982
Cash
€432,310
2025 · €402,289+€30,021
Balance sheet total
€1.1m
2025 · €1.1m+€1,711
Largest movements
Assets
- Cash +€30,021
up €30,021 (+7.5%), from €402,289 to €432,310
mainly Depreciation (+€32,692) and Net result for the year (+€10,982)
- Tangible fixed assets -€27,826
down €27,826 (-4.4%), from €629,735 to €601,908
of which Land and buildings: -€15,869
Equity and liabilities
- Reserves +€10,982
up €10,982 (+4.3%), from €252,889 to €263,871
Income statement
- Gross operating margin +€35,193
up €35,193 (+223%), from €15,786 to €50,979
- Financial charges -€599
down €599 (-49.3%), from €1,215 to €616
- Depreciation -€541
down €541 (-1.6%), from €33,233 to €32,692
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€24,871
Gross operating margin
+€35,193
Depreciation
+€541
Other operating charges
-€477
Financial income
+€6
Financial charges
+€599
Taxes
-€9
Result 2026
€10,982
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€34,886
Investment
-€4,865
Financing
€0
Cash 2025
€402,289
From operations (derived)
+€34,886
Net result for the year
+€10,982
Depreciation
+€32,692
Receivables within one year
+€2,605
Deferred charges and accrued income
-€2,121
Trade debts
-€11
Other debts
-€10,134
Accrued charges and deferred income
+€873
Investment (derived)
-€4,865
Investment in fixed assets (net)
-€4,865
Cash 2026
€432,310
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,052,405 | €1,054,116 | +€1,711 | +0.2% |
| Fixed assets | 21/28 | €641,328 | €613,501 | -€27,826 | -4.3% |
| Tangible fixed assets | 22/27 | €629,735 | €601,908 | -€27,826 | -4.4% |
| Land and buildings | 22 | €212,790 | €196,920 | -€15,869 | -7.5% |
| Plant, machinery and equipment | 23 | €1,115 | - | -€1,115 | |
| Furniture and vehicles | 24 | €20,473 | €16,141 | -€4,332 | -21.2% |
| Leasing and similar rights | 25 | €395,358 | €388,847 | -€6,511 | -1.6% |
| Financial fixed assets | 28 | €11,593 | €11,593 | = | 0.0% |
| Current assets | 29/58 | €411,077 | €440,614 | +€29,537 | +7.2% |
| Amounts receivable within one year | 40/41 | €2,855 | €250 | -€2,605 | -91.2% |
| Trade receivables | 40 | €2,170 | €250 | -€1,920 | -88.5% |
| Other amounts receivable | 41 | €685 | - | -€685 | |
| Cash at bank and in hand | 54/58 | €402,289 | €432,310 | +€30,021 | +7.5% |
| Deferred charges and accrued income | 490/1 | €5,934 | €8,055 | +€2,121 | +35.7% |
| Total equity and liabilities | 10/49 | €1,052,405 | €1,054,116 | +€1,711 | +0.2% |
| Equity | 10/15 | €271,481 | €282,463 | +€10,982 | +4.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €252,889 | €263,871 | +€10,982 | +4.3% |
| Distributable reserves | 133 | €252,889 | €263,871 | +€10,982 | +4.3% |
| Amounts payable | 17/49 | €780,924 | €771,653 | -€9,272 | -1.2% |
| Amounts payable after more than one year | 17 | €230,000 | €230,000 | = | 0.0% |
| Other amounts payable | 178/9 | €230,000 | €230,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €550,924 | €540,779 | -€10,145 | -1.8% |
| Trade debts | 44 | €400 | €389 | -€11 | -2.8% |
| Suppliers | 440/4 | €400 | €389 | -€11 | -2.8% |
| Other amounts payable | 47/48 | €550,524 | €540,391 | -€10,134 | -1.8% |
| Accrued charges and deferred income | 492/3 | - | €873 | +€873 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,233 | €32,692 | -€541 | -1.6% |
| Other operating charges | 640/8 | €5,995 | €6,472 | +€477 | +8.0% |
| Gross operating margin | 9900 | €15,786 | €50,979 | +€35,193 | +223% |
| Operating profit (loss) | 9901 | -€23,442 | €11,815 | +€35,257 | |
| Financial income | 75/76B | €0 | €6 | +€6 | +64,800% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +64,800% |
| Financial charges | 65/66B | €1,215 | €616 | -€599 | -49.3% |
| Recurring financial charges | 65 | €1,215 | €616 | -€599 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,656 | €11,206 | +€35,862 | |
| Income taxes | 67/77 | €215 | €224 | +€9 | +4.2% |
| Profit (loss) for the period | 9904 | -€24,871 | €10,982 | +€35,853 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,871 | €10,982 | +€35,853 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.