Boortmalt Herent: 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.
What changed
Boortmalt Herent
NACE 11.060, Manufacture of beverages
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€401,328
2024 · -€640,319+€238,991
Equity
-€697,413
2024 · -€296,085-€401,328
Cash
-
not filed
Balance sheet total
€24.9m
2024 · €26.8m-€2.0m
Largest movements
Assets
- Tangible fixed assets -€1.5m
down €1.5m (-6.3%), from €23.7m to €22.2m
of which Plant, machinery and equipment: -€1.3m
- Receivables within one year -€493,435
down €493,435 (-15.6%), from €3.2m to €2.7m
of which Trade receivables: -€288,301
Equity and liabilities
- Other debts -€934,633
down €934,633 (-14.9%), from €6.3m to €5.3m
- Current portion of long-term debt -€828,141
down €828,141 (-100%), from €828,141 to €0
- Debts after one year +€414,071
up €414,071 (+2.9%), from €14.2m to €14.6m
- Profit (loss) carried forward -€347,607
down €347,607 (-44.1%), from -€788,953 to -€1.1m
- Trade debts -€337,653
down €337,653 (-6.3%), from €5.4m to €5.0m
Income statement
- Services and other goods -€696,021
down €696,021 (-8.5%), from €8.2m to €7.5m
- Turnover -€694,700
down €694,700 (-5.1%), from €13.5m to €12.8m
- Financial charges -€201,031
down €201,031 (-12.5%), from €1.6m to €1.4m
of which Financial charges: -€379,361
- Goods and materials -€145,863
down €145,863 (-34.2%), from €426,060 to €280,197
- Provisions +€144,274
new in 2025: €144,274
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.
Result 2024
-€640,319
Turnover
-€694,700
Other operating income
-€12,863
Goods and materials
+€145,863
Services and other goods
+€696,021
Staff costs
-€33,280
Depreciation
-€65,398
Provisions
-€144,274
Other operating charges
-€23,770
Other operating items
+€98,578
Financial income
+€1
Financial charges
+€201,031
Taxes
+€154
Deferred taxes and other
+€71,628
Result 2025
-€401,328
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,847,742 | €24,859,915 | -€2.0m | -7.4% |
| Fixed assets | 21/28 | €23,678,184 | €22,186,088 | -€1.5m | -6.3% |
| Tangible fixed assets | 22/27 | €23,678,184 | €22,186,088 | -€1.5m | -6.3% |
| Land and buildings | 22 | €10,116,073 | €9,812,591 | -€303,482 | -3.0% |
| Plant, machinery and equipment | 23 | €13,489,196 | €12,146,003 | -€1.3m | -10.0% |
| Furniture and vehicles | 24 | €2,786 | €814 | -€1,972 | -70.8% |
| Assets under construction and advance payments | 27 | €70,128 | €226,680 | +€156,552 | +223% |
| Current assets | 29/58 | €3,169,558 | €2,673,827 | -€495,731 | -15.6% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €3,157,366 | €2,663,931 | -€493,435 | -15.6% |
| Trade receivables | 40 | €1,498,559 | €1,210,258 | -€288,301 | -19.2% |
| Other amounts receivable | 41 | €1,658,807 | €1,453,673 | -€205,134 | -12.4% |
| Deferred charges and accrued income | 490/1 | €12,192 | €9,896 | -€2,296 | -18.8% |
| Total equity and liabilities | 10/49 | €26,847,742 | €24,859,915 | -€2.0m | -7.4% |
| Equity | 10/15 | -€296,085 | -€697,413 | -€401,328 | -136% |
| Contributions | 10/11 | €140,067 | €140,067 | = | 0.0% |
| Capital | 10 | €140,067 | €140,067 | = | 0.0% |
| Issued capital | 100 | €140,067 | €140,067 | = | 0.0% |
| Reserves | 13 | €352,801 | €299,081 | -€53,721 | -15.2% |
| Tax-exempt reserves | 132 | €352,801 | €299,081 | -€53,721 | -15.2% |
| Profit (loss) carried forward | 14 | -€788,953 | -€1,136,561 | -€347,607 | -44.1% |
| Provisions and deferred taxes | 16 | €117,600 | €243,968 | +€126,367 | +107% |
| Provisions for liabilities and charges | 160/5 | - | €144,274 | +€144,274 | |
| Other liabilities and charges | 164/5 | - | €144,274 | +€144,274 | |
| Deferred taxes | 168 | €117,600 | €99,694 | -€17,907 | -15.2% |
| Amounts payable | 17/49 | €27,026,226 | €25,313,360 | -€1.7m | -6.3% |
| Amounts payable after more than one year | 17 | €14,207,453 | €14,621,524 | +€414,071 | +2.9% |
| Financial debts | 170/4 | €14,207,453 | €14,621,524 | +€414,071 | +2.9% |
| Other loans | 174 | €14,207,453 | €14,621,524 | +€414,071 | +2.9% |
| Amounts payable within one year | 42/48 | €12,722,271 | €10,691,836 | -€2.0m | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €828,141 | €0 | -€828,141 | -100% |
| Trade debts | 44 | €5,357,440 | €5,019,787 | -€337,653 | -6.3% |
| Suppliers | 440/4 | €5,357,440 | €5,019,787 | -€337,653 | -6.3% |
| Taxes, remuneration and social security | 45 | €258,030 | €328,022 | +€69,992 | +27.1% |
| Taxes | 450/3 | €529 | €72,843 | +€72,314 | +13,672% |
| Remuneration and social security | 454/9 | €257,501 | €255,179 | -€2,322 | -0.9% |
| Other amounts payable | 47/48 | €6,278,660 | €5,344,027 | -€934,633 | -14.9% |
| Accrued charges and deferred income | 492/3 | €96,501 | €0 | -€96,501 | -100% |
| Operating income | 70/76A | €14,448,895 | €13,839,910 | -€608,985 | -4.2% |
| Turnover | 70 | €13,514,960 | €12,820,259 | -€694,700 | -5.1% |
| Other operating income | 74 | €927,511 | €914,648 | -€12,863 | -1.4% |
| Non-recurring operating income | 76A | €6,424 | €105,003 | +€98,578 | +1,534% |
| Operating charges | 60/66A | €13,421,093 | €12,845,931 | -€575,162 | -4.3% |
| Goods for resale, raw materials and consumables | 60 | €426,060 | €280,197 | -€145,863 | -34.2% |
| Purchases | 600/8 | €426,060 | €280,197 | -€145,863 | -34.2% |
| Services and other goods | 61 | €8,213,195 | €7,517,174 | -€696,021 | -8.5% |
| Remuneration, social security and pensions | 62 | €2,177,210 | €2,210,490 | +€33,280 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,303,006 | €2,368,403 | +€65,398 | +2.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €144,274 | +€144,274 | |
| Other operating charges | 640/8 | €301,622 | €325,392 | +€23,770 | +7.9% |
| Operating profit (loss) | 9901 | €1,027,802 | €993,979 | -€33,823 | -3.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Other financial income | 752/9 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €1,613,967 | €1,412,935 | -€201,031 | -12.5% |
| Recurring financial charges | 65 | €1,613,967 | €1,234,606 | -€379,361 | -23.5% |
| Debt charges | 650 | €1,548,775 | €1,234,119 | -€314,656 | -20.3% |
| Other financial charges | 652/9 | €65,191 | €487 | -€64,704 | -99.3% |
| Non-recurring financial charges | 66B | - | €178,329 | +€178,329 | |
| Profit (loss) for the period before taxes | 9903 | -€586,165 | -€418,956 | +€167,209 | +28.5% |
| Transfer from deferred taxes | 780 | €53,721 | €17,907 | -€35,814 | -66.7% |
| Transfer to deferred taxes | 680 | €107,441 | €0 | -€107,441 | -100% |
| Income taxes | 67/77 | €433 | €279 | -€154 | -35.5% |
| Taxes | 670/3 | €529 | €279 | -€250 | -47.2% |
| Tax adjustments and reversals of tax provisions | 77 | €96 | €0 | -€96 | -100% |
| Profit (loss) for the period | 9904 | -€640,319 | -€401,328 | +€238,991 | +37.3% |
| Transfer from tax-exempt reserves | 789 | €125,348 | €53,721 | -€71,628 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€514,971 | -€347,607 | +€167,363 | +32.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.