Bouwwerken Heremans: 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.
Bouwwerken Heremans
Largest movements
- Receivables within one year +€46,255
up €46,255 (+125%), from €36,885 to €83,140
of which Other amounts receivable: +€25,003
- Stocks and contracts +€10,935
up €10,935 (+121%), from €9,065 to €20,000
- Cash -€9,939
down €9,939 (-34.1%), from €29,116 to €19,177
mainly Receivables within one year (-€46,255) and Trade debts (-€43,817)
- Tax, wage and social debts +€101,321
up €101,321 (+366%), from €27,681 to €129,002
of which Taxes: +€55,362
- Trade debts -€43,817
down €43,817 (-58.4%), from €75,003 to €31,186
- Profit (loss) carried forward -€9,270
down €9,270 (-18.9%), from -€48,922 to -€58,192
- Gross operating margin -€31,750
down €31,750 (-17.8%), from €178,843 to €147,094
- Write-downs -€30,841
down €30,841, from €15,421 to -€15,421
- Other operating charges +€15,964
up €15,964 (+226%), from €7,058 to €23,022
- Staff costs -€7,421
down €7,421 (-5.2%), from €142,113 to €134,692
- Financial charges +€4,606
up €4,606 (+60.8%), from €7,572 to €12,177
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,048 | €129,085 | +€49,037 | +61.3% |
| Fixed assets | 21/28 | €4,982 | €5,923 | +€941 | +18.9% |
| Tangible fixed assets | 22/27 | €4,052 | €5,243 | +€1,191 | +29.4% |
| Plant, machinery and equipment | 23 | €4,050 | €2,702 | -€1,348 | -33.3% |
| Furniture and vehicles | 24 | €2 | - | -€2 | |
| Leasing and similar rights | 25 | - | €2,541 | +€2,541 | |
| Financial fixed assets | 28 | €930 | €680 | -€250 | -26.9% |
| Current assets | 29/58 | €75,066 | €123,162 | +€48,096 | +64.1% |
| Stocks and contracts in progress | 3 | €9,065 | €20,000 | +€10,935 | +121% |
| Contracts in progress | 37 | €9,065 | €20,000 | +€10,935 | +121% |
| Amounts receivable within one year | 40/41 | €36,885 | €83,140 | +€46,255 | +125% |
| Trade receivables | 40 | €34,363 | €55,614 | +€21,252 | +61.8% |
| Other amounts receivable | 41 | €2,523 | €27,525 | +€25,003 | +991% |
| Cash at bank and in hand | 54/58 | €29,116 | €19,177 | -€9,939 | -34.1% |
| Deferred charges and accrued income | 490/1 | - | €845 | +€845 | |
| Total equity and liabilities | 10/49 | €80,048 | €129,085 | +€49,037 | +61.3% |
| Equity | 10/15 | -€22,662 | -€31,931 | -€9,270 | -40.9% |
| Contributions | 10/11 | €18,555 | €18,555 | = | 0.0% |
| Reserves | 13 | €7,706 | €7,706 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,856 | €1,856 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,856 | €1,856 | = | 0.0% |
| Distributable reserves | 133 | €5,850 | €5,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,922 | -€58,192 | -€9,270 | -18.9% |
| Amounts payable | 17/49 | €102,709 | €161,016 | +€58,307 | +56.8% |
| Amounts payable within one year | 42/48 | €102,684 | €161,016 | +€58,332 | +56.8% |
| Trade debts | 44 | €75,003 | €31,186 | -€43,817 | -58.4% |
| Suppliers | 440/4 | €75,003 | €31,186 | -€43,817 | -58.4% |
| Taxes, remuneration and social security | 45 | €27,681 | €129,002 | +€101,321 | +366% |
| Taxes | 450/3 | €11,246 | €66,608 | +€55,362 | +492% |
| Remuneration and social security | 454/9 | €16,435 | €62,393 | +€45,958 | +280% |
| Other amounts payable | 47/48 | - | €828 | +€828 | |
| Accrued charges and deferred income | 492/3 | €25 | - | -€25 | |
| Remuneration, social security and pensions | 62 | €142,113 | €134,692 | -€7,421 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,406 | €1,487 | -€1,920 | -56.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,421 | -€15,421 | -€30,841 | |
| Other operating charges | 640/8 | €7,058 | €23,022 | +€15,964 | +226% |
| Gross operating margin | 9900 | €178,843 | €147,094 | -€31,750 | -17.8% |
| Operating profit (loss) | 9901 | €10,845 | €3,314 | -€7,531 | -69.4% |
| Financial income | 75/76B | €0 | €20 | +€20 | +39,980% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +39,980% |
| Financial charges | 65/66B | €7,572 | €12,177 | +€4,606 | +60.8% |
| Recurring financial charges | 65 | €7,572 | €12,177 | +€4,606 | +60.8% |
| Profit (loss) for the period before taxes | 9903 | €3,274 | -€8,843 | -€12,117 | |
| Income taxes | 67/77 | €440 | €426 | -€14 | -3.2% |
| Profit (loss) for the period | 9904 | €2,834 | -€9,270 | -€12,103 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,834 | -€9,270 | -€12,103 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.