Danny Hereijgers Management: 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.
Danny Hereijgers Management
Largest movements
- Receivables within one year +€27,917
up €27,917 (+53.6%), from €52,126 to €80,043
of which Other amounts receivable: +€26,286
- Tangible fixed assets -€7,407
down €7,407 (-32.0%), from €23,141 to €15,735
- Deferred charges and accrued income +€1,098
up €1,098 (+92.5%), from €1,187 to €2,285
- Reserves +€22,522
up €22,522 (+55.2%), from €40,783 to €63,304
- Debts after one year -€8,615
down €8,615 (-85.5%), from €10,078 to €1,464
- Tax, wage and social debts +€6,427
up €6,427 (+57.6%), from €11,155 to €17,582
- Gross operating margin +€10,361
up €10,361 (+37.3%), from €27,749 to €38,109
- Taxes +€2,873
up €2,873 (+69.5%), from €4,135 to €7,007
- Financial income +€1,141
new in 2025: €1,141
- Financial charges -€695
down €695 (-53.9%), from €1,291 to €596
- Other operating charges +€414
up €414 (+87.6%), from €472 to €886
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 | €77,176 | €98,127 | +€20,951 | +27.1% |
| Fixed assets | 21/28 | €23,141 | €15,735 | -€7,407 | -32.0% |
| Tangible fixed assets | 22/27 | €23,141 | €15,735 | -€7,407 | -32.0% |
| Furniture and vehicles | 24 | €23,141 | €15,735 | -€7,407 | -32.0% |
| Current assets | 29/58 | €54,035 | €82,393 | +€28,358 | +52.5% |
| Amounts receivable within one year | 40/41 | €52,126 | €80,043 | +€27,917 | +53.6% |
| Trade receivables | 40 | €9,295 | €10,926 | +€1,632 | +17.6% |
| Other amounts receivable | 41 | €42,831 | €69,117 | +€26,286 | +61.4% |
| Cash at bank and in hand | 54/58 | €722 | €64 | -€658 | -91.1% |
| Deferred charges and accrued income | 490/1 | €1,187 | €2,285 | +€1,098 | +92.5% |
| Total equity and liabilities | 10/49 | €77,176 | €98,127 | +€20,951 | +27.1% |
| Equity | 10/15 | €45,783 | €68,304 | +€22,522 | +49.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,783 | €63,304 | +€22,522 | +55.2% |
| Distributable reserves | 133 | €40,783 | €63,304 | +€22,522 | +55.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,393 | €29,823 | -€1,570 | -5.0% |
| Amounts payable after more than one year | 17 | €10,078 | €1,464 | -€8,615 | -85.5% |
| Financial debts | 170/4 | €10,078 | €1,464 | -€8,615 | -85.5% |
| Amounts payable within one year | 42/48 | €21,315 | €28,359 | +€7,044 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | €8,335 | €8,615 | +€279 | +3.3% |
| Trade debts | 44 | €1,223 | €1,580 | +€357 | +29.2% |
| Suppliers | 440/4 | €1,223 | €1,580 | +€357 | +29.2% |
| Taxes, remuneration and social security | 45 | €11,155 | €17,582 | +€6,427 | +57.6% |
| Taxes | 450/3 | €11,155 | €17,582 | +€6,427 | +57.6% |
| Other amounts payable | 47/48 | €601 | €583 | -€18 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,407 | €7,407 | = | 0.0% |
| Other operating charges | 640/8 | €472 | €886 | +€414 | +87.6% |
| Gross operating margin | 9900 | €27,749 | €38,109 | +€10,361 | +37.3% |
| Operating profit (loss) | 9901 | €19,870 | €29,817 | +€9,947 | +50.1% |
| Financial income | 75/76B | - | €1,141 | +€1,141 | |
| Recurring financial income | 75 | - | €1,141 | +€1,141 | |
| Financial charges | 65/66B | €1,291 | €596 | -€695 | -53.9% |
| Recurring financial charges | 65 | €1,291 | €596 | -€695 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | €18,579 | €30,362 | +€11,783 | +63.4% |
| Income taxes | 67/77 | €4,135 | €7,007 | +€2,873 | +69.5% |
| Profit (loss) for the period | 9904 | €14,444 | €23,355 | +€8,910 | +61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,444 | €23,355 | +€8,910 | +61.7% |
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 26 October 2026 via checked.be.