CONSTRUCTIES HERMIE: what changed
Two fiscal 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.
CONSTRUCTIES HERMIE
Largest movements
- Receivables within one year +€18,802
up €18,802 (+36.0%), from €52,171 to €70,973
of which Trade receivables: +€17,289
- Tangible fixed assets -€18,676
down €18,676 (-31.5%), from €59,282 to €40,606
of which Furniture and vehicles: -€13,600
- Stocks and contracts -€15,971
down €15,971 (-21.1%), from €75,845 to €59,874
of which Stocks: -€12,471
- Cash +€14,769
up €14,769 (+74.7%), from €19,783 to €34,553
mainly Other debts (+€51,935) and Depreciation (+€18,676)
- Reserves +€58,344
up €58,344 (+719.0%), from €8,115 to €66,459
of which Distributable reserves: +€58,344
- Other debts +€51,935
up €51,935 (+113.3%), from €45,851 to €97,786
- Tax, wage and social debts -€46,562
down €46,562 (-74.1%), from €62,847 to €16,285
of which Remuneration and social security: -€50,923
- Profit (loss) carried forward -€42,228
down €42,228 (-100.0%), from €42,228 to €0
- Debts after one year -€8,217
down €8,217 (-100.0%), from €8,217 to €0
- Gross operating margin +€46,084
up €46,084 (+143.3%), from €32,161 to €78,246
- Staff costs +€15,236
up €15,236 (+52.1%), from €29,221 to €44,457
- Financial income +€6,316
up €6,316 (+130768.5%), from €5 to €6,321
- Financial charges -€3,562
down €3,562 (-85.0%), from €4,192 to €631
- Taxes +€2,619
up €2,619 (+832.0%), from €315 to €2,934
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 | €207,932 | €207,097 | -€835 | -0.4% |
| Fixed assets | 21/28 | €59,282 | €40,606 | -€18,676 | -31.5% |
| Tangible fixed assets | 22/27 | €59,282 | €40,606 | -€18,676 | -31.5% |
| Plant, machinery and equipment | 23 | €23,675 | €21,108 | -€2,567 | -10.8% |
| Furniture and vehicles | 24 | €21,769 | €8,169 | -€13,600 | -62.5% |
| Other tangible fixed assets | 26 | €13,838 | €11,329 | -€2,508 | -18.1% |
| Current assets | 29/58 | €148,651 | €166,491 | +€17,840 | +12.0% |
| Stocks and contracts in progress | 3 | €75,845 | €59,874 | -€15,971 | -21.1% |
| Stocks | 30/36 | €53,345 | €40,874 | -€12,471 | -23.4% |
| Contracts in progress | 37 | €22,500 | €19,000 | -€3,500 | -15.6% |
| Amounts receivable within one year | 40/41 | €52,171 | €70,973 | +€18,802 | +36.0% |
| Trade receivables | 40 | €51,360 | €68,649 | +€17,289 | +33.7% |
| Other amounts receivable | 41 | €811 | €2,324 | +€1,513 | +186.6% |
| Cash at bank and in hand | 54/58 | €19,783 | €34,553 | +€14,769 | +74.7% |
| Deferred charges and accrued income | 490/1 | €852 | €1,092 | +€240 | +28.2% |
| Total equity and liabilities | 10/49 | €207,932 | €207,097 | -€835 | -0.4% |
| Equity | 10/15 | €62,743 | €78,859 | +€16,116 | +25.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,115 | €66,459 | +€58,344 | +719.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Other | 1319 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,260 | €6,260 | = | 0.0% |
| Distributable reserves | 133 | - | €58,344 | +€58,344 | |
| Profit (loss) carried forward | 14 | €42,228 | €0 | -€42,228 | -100.0% |
| Amounts payable | 17/49 | €145,189 | €128,238 | -€16,952 | -11.7% |
| Amounts payable after more than one year | 17 | €8,217 | €0 | -€8,217 | -100.0% |
| Financial debts | 170/4 | €8,217 | €0 | -€8,217 | -100.0% |
| Amounts payable within one year | 42/48 | €134,565 | €128,238 | -€6,327 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €13,430 | €8,217 | -€5,213 | -38.8% |
| Trade debts | 44 | €12,437 | €5,950 | -€6,487 | -52.2% |
| Suppliers | 440/4 | €12,437 | €5,950 | -€6,487 | -52.2% |
| Taxes, remuneration and social security | 45 | €62,847 | €16,285 | -€46,562 | -74.1% |
| Taxes | 450/3 | €2,090 | €6,450 | +€4,360 | +208.7% |
| Remuneration and social security | 454/9 | €60,758 | €9,835 | -€50,923 | -83.8% |
| Other amounts payable | 47/48 | €45,851 | €97,786 | +€51,935 | +113.3% |
| Accrued charges and deferred income | 492/3 | €2,407 | €0 | -€2,407 | -100.0% |
| Remuneration, social security and pensions | 62 | €29,221 | €44,457 | +€15,236 | +52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,576 | €18,676 | -€1,901 | -9.2% |
| Other operating charges | 640/8 | €2,189 | €1,754 | -€435 | -19.9% |
| Gross operating margin | 9900 | €32,161 | €78,246 | +€46,084 | +143.3% |
| Operating profit (loss) | 9901 | -€19,824 | €13,359 | +€33,184 | |
| Financial income | 75/76B | €5 | €6,321 | +€6,316 | +130768.5% |
| Recurring financial income | 75 | €5 | €6,321 | +€6,316 | +130768.5% |
| Financial charges | 65/66B | €4,192 | €631 | -€3,562 | -85.0% |
| Recurring financial charges | 65 | €4,192 | €631 | -€3,562 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,012 | €19,050 | +€43,062 | |
| Income taxes | 67/77 | €315 | €2,934 | +€2,619 | +832.0% |
| Profit (loss) for the period | 9904 | -€24,327 | €16,116 | +€40,443 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,327 | €16,116 | +€40,443 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.