DOMINIQUE HEIRMAN: what changed
What changed
DOMINIQUE HEIRMAN
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€36,986
2024 · €43,221-€6,235
Equity
€1,000
2024 · €1,000
Cash
€75,727
2024 · €85,053-€9,326
Balance sheet total
€127,380
2024 · €130,693-€3,313
Largest movements
Assets
- Deferred charges and accrued income +€27,742
up €27,742 (+2,012%), from €1,379 to €29,121
- Tangible fixed assets -€17,448
down €17,448 (-87.1%), from €20,024 to €2,576
- Cash -€9,326
down €9,326 (-11.0%), from €85,053 to €75,727
mainly Contributions, distributions and other (-€36,986) and Deferred charges and accrued income (-€27,742)
- Receivables within one year -€4,281
down €4,281 (-17.7%), from €24,218 to €19,937
of which Trade receivables: -€5,447
Equity and liabilities
- Trade debts -€3,376
down €3,376 (-26.7%), from €12,657 to €9,281
Income statement
- Gross operating margin -€42,598
down €42,598 (-44.6%), from €95,450 to €52,852
- Staff costs -€20,681
down €20,681 (-100%), from €20,681 to €0
- Depreciation -€11,266
down €11,266 (-81.0%), from €13,911 to €2,644
- Taxes -€4,150
down €4,150 (-30.2%), from €13,735 to €9,585
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€43,221
Gross operating margin
-€42,598
Staff costs
+€20,681
Depreciation
+€11,266
Other operating charges
-€924
Other operating items
+€1,735
Financial income
-€722
Financial charges
+€177
Taxes
+€4,150
Result 2025
€36,986
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€12,856
Investment
+€14,804
Financing
-€36,986
Cash 2024
€85,053
From operations (derived)
+€12,856
Net result for the year
+€36,986
Depreciation
+€2,644
Receivables within one year
+€4,281
Deferred charges and accrued income
-€27,742
Trade debts
-€3,376
Tax, wage and social debts
+€1,294
Other debts
+€32
Accrued charges and deferred income
-€1,264
Investment (derived)
+€14,804
Investment in fixed assets (net)
+€14,804
Financing
-€36,986
Contributions, distributions and other
-€36,986
Cash 2025
€75,727
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,693 | €127,380 | -€3,313 | -2.5% |
| Fixed assets | 21/28 | €20,044 | €2,596 | -€17,448 | -87.1% |
| Tangible fixed assets | 22/27 | €20,024 | €2,576 | -€17,448 | -87.1% |
| Furniture and vehicles | 24 | €20,024 | €2,576 | -€17,448 | -87.1% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €110,650 | €124,784 | +€14,135 | +12.8% |
| Amounts receivable within one year | 40/41 | €24,218 | €19,937 | -€4,281 | -17.7% |
| Trade receivables | 40 | €20,052 | €14,605 | -€5,447 | -27.2% |
| Other amounts receivable | 41 | €4,166 | €5,332 | +€1,166 | +28.0% |
| Cash at bank and in hand | 54/58 | €85,053 | €75,727 | -€9,326 | -11.0% |
| Deferred charges and accrued income | 490/1 | €1,379 | €29,121 | +€27,742 | +2,012% |
| Total equity and liabilities | 10/49 | €130,693 | €127,380 | -€3,313 | -2.5% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €129,693 | €126,380 | -€3,313 | -2.6% |
| Amounts payable within one year | 42/48 | €128,429 | €126,380 | -€2,049 | -1.6% |
| Trade debts | 44 | €12,657 | €9,281 | -€3,376 | -26.7% |
| Suppliers | 440/4 | €12,657 | €9,281 | -€3,376 | -26.7% |
| Taxes, remuneration and social security | 45 | €10,154 | €11,448 | +€1,294 | +12.7% |
| Taxes | 450/3 | €10,154 | €11,448 | +€1,294 | +12.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €105,618 | €105,651 | +€32 | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,264 | €0 | -€1,264 | -100% |
| Non-recurring operating income | 76A | €1 | €14,196 | +€14,195 | +1,419,505% |
| Remuneration, social security and pensions | 62 | €20,681 | €0 | -€20,681 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,911 | €2,644 | -€11,266 | -81.0% |
| Other operating charges | 640/8 | €1,488 | €2,411 | +€924 | +62.1% |
| Non-recurring operating charges | 66A | €1,735 | €0 | -€1,735 | -100% |
| Gross operating margin | 9900 | €95,450 | €52,852 | -€42,598 | -44.6% |
| Operating profit (loss) | 9901 | €57,637 | €47,797 | -€9,840 | -17.1% |
| Financial income | 75/76B | €722 | €0 | -€722 | -100.0% |
| Recurring financial income | 75 | €722 | €0 | -€722 | -100.0% |
| Financial charges | 65/66B | €1,402 | €1,225 | -€177 | -12.6% |
| Recurring financial charges | 65 | €1,402 | €1,225 | -€177 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €56,957 | €46,572 | -€10,385 | -18.2% |
| Income taxes | 67/77 | €13,735 | €9,585 | -€4,150 | -30.2% |
| Profit (loss) for the period | 9904 | €43,221 | €36,986 | -€6,235 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,221 | €36,986 | -€6,235 | -14.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.