BOUWONDERNEMING HERMANS: 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.
BOUWONDERNEMING HERMANS
Largest movements
- Deferred charges and accrued income -€15,000
down €15,000 (-100%), from €15,000 to €0
- Receivables within one year +€12,668
up €12,668 (+285%), from €4,446 to €17,114
of which Trade receivables: +€10,197
- Tax, wage and social debts -€7,501
down €7,501 (-44.6%), from €16,827 to €9,326
of which Taxes: -€7,539
- Trade debts +€6,268
up €6,268 (+85.1%), from €7,367 to €13,635
- Other debts -€5,139
down €5,139 (-38.1%), from €13,484 to €8,345
- Reserves +€3,750
up €3,750 (+5.5%), from €68,743 to €72,493
of which Distributable reserves: +€3,750
- Depreciation -€7,397
down €7,397 (-93.2%), from €7,934 to €537
- Gross operating margin -€7,276
down €7,276 (-50.6%), from €14,391 to €7,114
- Taxes -€1,434
down €1,434 (-57.4%), from €2,500 to €1,066
- Financial income -€848
down €848 (-68.0%), from €1,247 to €399
- Financial charges -€417
down €417 (-30.1%), from €1,388 to €970
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 | €120,616 | €118,017 | -€2,599 | -2.2% |
| Fixed assets | 21/28 | €1,296 | €759 | -€537 | -41.5% |
| Tangible fixed assets | 22/27 | €866 | €329 | -€537 | -62.0% |
| Plant, machinery and equipment | 23 | €866 | €329 | -€537 | -62.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €429 | €429 | = | 0.0% |
| Current assets | 29/58 | €119,321 | €117,259 | -€2,062 | -1.7% |
| Amounts receivable within one year | 40/41 | €4,446 | €17,114 | +€12,668 | +285% |
| Trade receivables | 40 | €4,446 | €14,643 | +€10,197 | +229% |
| Other amounts receivable | 41 | - | €2,471 | +€2,471 | |
| Cash at bank and in hand | 54/58 | €99,875 | €100,145 | +€270 | +0.3% |
| Deferred charges and accrued income | 490/1 | €15,000 | €0 | -€15,000 | -100% |
| Total equity and liabilities | 10/49 | €120,616 | €118,017 | -€2,599 | -2.2% |
| Equity | 10/15 | €82,939 | €86,712 | +€3,773 | +4.5% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €68,743 | €72,493 | +€3,750 | +5.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €66,884 | €70,634 | +€3,750 | +5.6% |
| Profit (loss) carried forward | 14 | €7,945 | €7,968 | +€23 | +0.3% |
| Amounts payable | 17/49 | €37,678 | €31,306 | -€6,372 | -16.9% |
| Amounts payable within one year | 42/48 | €37,678 | €31,306 | -€6,372 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,367 | €13,635 | +€6,268 | +85.1% |
| Suppliers | 440/4 | €7,367 | €13,635 | +€6,268 | +85.1% |
| Taxes, remuneration and social security | 45 | €16,827 | €9,326 | -€7,501 | -44.6% |
| Taxes | 450/3 | €12,422 | €4,883 | -€7,539 | -60.7% |
| Remuneration and social security | 454/9 | €4,405 | €4,443 | +€38 | +0.9% |
| Other amounts payable | 47/48 | €13,484 | €8,345 | -€5,139 | -38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,934 | €537 | -€7,397 | -93.2% |
| Other operating charges | 640/8 | €1,226 | €1,166 | -€60 | -4.9% |
| Gross operating margin | 9900 | €14,391 | €7,114 | -€7,276 | -50.6% |
| Operating profit (loss) | 9901 | €5,230 | €5,411 | +€181 | +3.5% |
| Financial income | 75/76B | €1,247 | €399 | -€848 | -68.0% |
| Recurring financial income | 75 | €1,247 | €399 | -€848 | -68.0% |
| Financial charges | 65/66B | €1,388 | €970 | -€417 | -30.1% |
| Recurring financial charges | 65 | €1,388 | €970 | -€417 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €5,089 | €4,839 | -€250 | -4.9% |
| Income taxes | 67/77 | €2,500 | €1,066 | -€1,434 | -57.4% |
| Profit (loss) for the period | 9904 | €2,589 | €3,773 | +€1,184 | +45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,589 | €3,773 | +€1,184 | +45.7% |
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 15 October 2026 via checked.be.