EDITIONS HEMMA: 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.
What changed
EDITIONS HEMMA
NACE 58.110, Book publishing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€588,973
2024 · -€213,459+€802,432
Equity
-€6.4m
2024 · -€6.9m+€588,973
Cash
€6,647
2024 · €21,754-€15,107
Balance sheet total
€8.4m
2024 · €7.2m+€1.1m
Largest movements
Assets
- Receivables within one year +€1.2m
up €1.2m (+26.2%), from €4.5m to €5.7m
of which Trade receivables: +€1.2m
- Stocks and contracts -€183,284
down €183,284 (-11.2%), from €1.6m to €1.4m
- Intangible fixed assets +€155,730
up €155,730 (+15.4%), from €1.0m to €1.2m
Equity and liabilities
- Profit (loss) carried forward +€588,973
up €588,973 (+5.4%), from -€10.9m to -€10.3m
- Other debts +€463,154
up €463,154 (+4.2%), from €10.9m to €11.4m
- Trade debts +€92,463
up €92,463 (+5.5%), from €1.7m to €1.8m
Income statement
- Turnover +€1.1m
up €1.1m (+9.9%), from €11.3m to €12.4m
- Goods and materials +€341,030
up €341,030 (+5.4%), from €6.4m to €6.7m
of which Purchases: +€431,025
- Services and other goods +€275,734
up €275,734 (+9.7%), from €2.8m to €3.1m
- Depreciation -€266,729
down €266,729 (-22.6%), from €1.2m to €913,936
- Financial charges -€156,012
down €156,012 (-21.7%), from €717,539 to €561,527
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.
Result 2024
-€213,459
Turnover
+€1.1m
Other operating income
-€68,805
Goods and materials
-€341,030
Services and other goods
-€275,734
Staff costs
-€81,714
Depreciation
+€266,729
Write-downs
-€126,605
Provisions
+€109,747
Other operating charges
+€124,431
Other operating items
-€76,078
Financial income
+€911
Financial charges
+€156,012
Taxes
+€548
Result 2025
€588,973
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.0m
Investment
-€1.1m
Financing
€0
Cash 2024
€21,754
From operations (derived)
+€1.0m
Net result for the year
+€588,973
Depreciation
+€913,936
Stocks and contracts
+€183,284
Receivables within one year
-€1.2m
Deferred charges and accrued income
+€3,607
Provisions
-€50,485
Trade debts
+€92,463
Tax, wage and social debts
+€36,667
Other debts
+€463,154
Accrued charges and deferred income
+€3,072
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Cash 2025
€6,647
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,237,663 | €8,371,505 | +€1.1m | +15.7% |
| Fixed assets | 21/28 | €1,037,701 | €1,185,418 | +€147,717 | +14.2% |
| Intangible fixed assets | 21 | €1,009,169 | €1,164,900 | +€155,730 | +15.4% |
| Tangible fixed assets | 22/27 | €27,110 | €19,096 | -€8,014 | -29.6% |
| Furniture and vehicles | 24 | €27,110 | €19,096 | -€8,014 | -29.6% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €1,422 | €1,422 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,422 | €1,422 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,422 | €1,422 | = | 0.0% |
| Current assets | 29/58 | €6,199,961 | €7,186,087 | +€986,126 | +15.9% |
| Stocks and contracts in progress | 3 | €1,630,338 | €1,447,054 | -€183,284 | -11.2% |
| Stocks | 30/36 | €1,630,338 | €1,447,054 | -€183,284 | -11.2% |
| Raw materials and consumables | 30/31 | €159,638 | €156,273 | -€3,365 | -2.1% |
| Work in progress | 32 | €291,471 | €290,831 | -€640 | -0.2% |
| Finished goods | 33 | €1,179,229 | €999,950 | -€179,279 | -15.2% |
| Amounts receivable within one year | 40/41 | €4,526,448 | €5,714,571 | +€1.2m | +26.2% |
| Trade receivables | 40 | €4,487,495 | €5,683,906 | +€1.2m | +26.7% |
| Other amounts receivable | 41 | €38,952 | €30,665 | -€8,287 | -21.3% |
| Cash at bank and in hand | 54/58 | €21,754 | €6,647 | -€15,107 | -69.4% |
| Deferred charges and accrued income | 490/1 | €21,422 | €17,815 | -€3,607 | -16.8% |
| Total equity and liabilities | 10/49 | €7,237,663 | €8,371,505 | +€1.1m | +15.7% |
| Equity | 10/15 | -€6,943,346 | -€6,354,373 | +€588,973 | +8.5% |
| Contributions | 10/11 | €2,073,700 | €2,073,700 | = | 0.0% |
| Capital | 10 | €2,073,700 | €2,073,700 | = | 0.0% |
| Issued capital | 100 | €2,073,700 | €2,073,700 | = | 0.0% |
| Reserves | 13 | €1,916,511 | €1,916,511 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,592 | €18,592 | = | 0.0% |
| Legal reserve | 130 | €18,592 | €18,592 | = | 0.0% |
| Distributable reserves | 133 | €1,897,919 | €1,897,919 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,933,557 | -€10,344,584 | +€588,973 | +5.4% |
| Provisions and deferred taxes | 16 | €1,214,212 | €1,163,726 | -€50,485 | -4.2% |
| Provisions for liabilities and charges | 160/5 | €1,214,212 | €1,163,726 | -€50,485 | -4.2% |
| Other liabilities and charges | 164/5 | €1,214,212 | €1,163,726 | -€50,485 | -4.2% |
| Amounts payable | 17/49 | €12,966,797 | €13,562,152 | +€595,355 | +4.6% |
| Amounts payable within one year | 42/48 | €12,896,180 | €13,488,463 | +€592,283 | +4.6% |
| Trade debts | 44 | €1,673,197 | €1,765,660 | +€92,463 | +5.5% |
| Suppliers | 440/4 | €1,673,197 | €1,765,660 | +€92,463 | +5.5% |
| Taxes, remuneration and social security | 45 | €273,115 | €309,781 | +€36,667 | +13.4% |
| Taxes | 450/3 | €46,124 | €47,476 | +€1,352 | +2.9% |
| Remuneration and social security | 454/9 | €226,991 | €262,305 | +€35,314 | +15.6% |
| Other amounts payable | 47/48 | €10,949,868 | €11,413,021 | +€463,154 | +4.2% |
| Accrued charges and deferred income | 492/3 | €70,617 | €73,689 | +€3,072 | +4.4% |
| Operating income | 70/76A | €12,425,809 | €13,394,947 | +€969,138 | +7.8% |
| Turnover | 70 | €11,276,721 | €12,390,743 | +€1.1m | +9.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€141,587 | -€211,533 | -€69,946 | -49.4% |
| Own construction capitalised | 72 | €1,064,884 | €1,058,752 | -€6,132 | -0.6% |
| Other operating income | 74 | €225,791 | €156,985 | -€68,805 | -30.5% |
| Operating charges | 60/66A | €11,920,509 | €12,244,686 | +€324,177 | +2.7% |
| Goods for resale, raw materials and consumables | 60 | €6,373,923 | €6,714,953 | +€341,030 | +5.4% |
| Purchases | 600/8 | €6,286,630 | €6,717,655 | +€431,025 | +6.9% |
| Change in stocks: decrease (increase) | 609 | €87,293 | -€2,702 | -€89,995 | |
| Services and other goods | 61 | €2,834,854 | €3,110,588 | +€275,734 | +9.7% |
| Remuneration, social security and pensions | 62 | €1,387,755 | €1,469,469 | +€81,714 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,180,665 | €913,936 | -€266,729 | -22.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€83,138 | €43,467 | +€126,605 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €59,262 | -€50,485 | -€109,747 | |
| Other operating charges | 640/8 | €167,189 | €42,758 | -€124,431 | -74.4% |
| Operating profit (loss) | 9901 | €505,299 | €1,150,261 | +€644,962 | +128% |
| Financial income | 75/76B | €31 | €942 | +€911 | +2,928% |
| Recurring financial income | 75 | €31 | €942 | +€911 | +2,928% |
| Other financial income | 752/9 | €31 | €942 | +€911 | +2,928% |
| Financial charges | 65/66B | €717,539 | €561,527 | -€156,012 | -21.7% |
| Recurring financial charges | 65 | €717,539 | €561,527 | -€156,012 | -21.7% |
| Debt charges | 650 | €707,719 | €557,054 | -€150,665 | -21.3% |
| Other financial charges | 652/9 | €9,820 | €4,473 | -€5,347 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | -€212,209 | €589,675 | +€801,884 | |
| Income taxes | 67/77 | €1,250 | €703 | -€548 | -43.8% |
| Taxes | 670/3 | €1,250 | €703 | -€548 | -43.8% |
| Profit (loss) for the period | 9904 | -€213,459 | €588,973 | +€802,432 | |
| Profit (loss) for the period to be appropriated | 9905 | -€213,459 | €588,973 | +€802,432 |
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 19 October 2026 via checked.be.