BIEN HERMAN: 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.
BIEN HERMAN
Largest movements
- Tangible fixed assets +€13,465
up €13,465 (+36.4%), from €37,001 to €50,466
of which Furniture and vehicles: +€19,474
- Receivables within one year -€8,464
down €8,464 (-10.0%), from €84,614 to €76,150
of which Trade receivables: -€9,605
- Profit (loss) carried forward +€11,319
up €11,319 (+8.0%), from €141,722 to €153,041
- Trade debts -€7,381
down €7,381 (-62.5%), from €11,816 to €4,435
- Gross operating margin -€29,428
down €29,428 (-16.6%), from €177,668 to €148,240
- Staff costs -€23,822
down €23,822 (-17.4%), from €136,930 to €113,108
- Depreciation +€2,169
up €2,169 (+13.0%), from €16,650 to €18,819
- Taxes -€2,071
down €2,071 (-39.5%), from €5,244 to €3,173
- Financial income +€1,918
up €1,918 (+1102.3%), from €174 to €2,092
of which Non-recurring financial income: +€1,892
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 | €270,509 | €272,673 | +€2,164 | +0.8% |
| Fixed assets | 21/28 | €37,386 | €50,851 | +€13,465 | +36.0% |
| Tangible fixed assets | 22/27 | €37,001 | €50,466 | +€13,465 | +36.4% |
| Plant, machinery and equipment | 23 | €25,748 | €19,739 | -€6,009 | -23.3% |
| Furniture and vehicles | 24 | €11,253 | €30,727 | +€19,474 | +173.1% |
| Financial fixed assets | 28 | €385 | €385 | = | 0.0% |
| Current assets | 29/58 | €233,123 | €221,822 | -€11,301 | -4.8% |
| Amounts receivable within one year | 40/41 | €84,614 | €76,150 | -€8,464 | -10.0% |
| Trade receivables | 40 | €82,858 | €73,253 | -€9,605 | -11.6% |
| Other amounts receivable | 41 | €1,756 | €2,897 | +€1,141 | +65.0% |
| Cash at bank and in hand | 54/58 | €145,770 | €144,540 | -€1,230 | -0.8% |
| Deferred charges and accrued income | 490/1 | €2,739 | €1,132 | -€1,607 | -58.7% |
| Total equity and liabilities | 10/49 | €270,509 | €272,673 | +€2,164 | +0.8% |
| Equity | 10/15 | €220,220 | €230,423 | +€10,203 | +4.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €59,906 | €58,790 | -€1,116 | -1.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,182 | €7,066 | -€1,116 | -13.6% |
| Distributable reserves | 133 | €49,865 | €49,865 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,722 | €153,041 | +€11,319 | +8.0% |
| Amounts payable | 17/49 | €50,289 | €42,250 | -€8,039 | -16.0% |
| Amounts payable within one year | 42/48 | €50,289 | €42,250 | -€8,039 | -16.0% |
| Trade debts | 44 | €11,816 | €4,435 | -€7,381 | -62.5% |
| Suppliers | 440/4 | €11,816 | €4,435 | -€7,381 | -62.5% |
| Taxes, remuneration and social security | 45 | €38,473 | €37,815 | -€658 | -1.7% |
| Taxes | 450/3 | €1,984 | €4,094 | +€2,110 | +106.4% |
| Remuneration and social security | 454/9 | €36,489 | €33,721 | -€2,768 | -7.6% |
| Remuneration, social security and pensions | 62 | €136,930 | €113,108 | -€23,822 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,650 | €18,819 | +€2,169 | +13.0% |
| Other operating charges | 640/8 | €4,517 | €4,605 | +€88 | +1.9% |
| Gross operating margin | 9900 | €177,668 | €148,240 | -€29,428 | -16.6% |
| Operating profit (loss) | 9901 | €19,571 | €11,708 | -€7,863 | -40.2% |
| Financial income | 75/76B | €174 | €2,092 | +€1,918 | +1102.3% |
| Recurring financial income | 75 | €174 | €26 | -€148 | -85.1% |
| Non-recurring financial income | 76B | €174 | €2,066 | +€1,892 | +1087.4% |
| Financial charges | 65/66B | €349 | €424 | +€75 | +21.5% |
| Recurring financial charges | 65 | €349 | €424 | +€75 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €19,396 | €13,376 | -€6,020 | -31.0% |
| Income taxes | 67/77 | €5,244 | €3,173 | -€2,071 | -39.5% |
| Profit (loss) for the period | 9904 | €14,152 | €10,203 | -€3,949 | -27.9% |
| Transfer from tax-exempt reserves | 789 | €1,115 | €1,116 | +€1 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,267 | €11,319 | -€3,948 | -25.9% |
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 11 October 2026 via checked.be.