Farbwerke Herkula: what changed
What changed
Farbwerke Herkula
NACE 20.300, Manufacture of chemicals and chemical products
filed annual accounts (NBB)
Net result for the year
€559,162
2024 · €784,384-€225,221
Equity
€7.7m
2024 · €7.3m+€391,601
Cash
€1.7m
2024 · €646,526+€1.1m
Balance sheet total
€9.0m
2024 · €8.4m+€644,456
Largest movements
Assets
- Cash +€1.1m
up €1.1m (+163%), from €646,526 to €1.7m
mainly Current investments (+€999,751) and Net result for the year (+€559,162)
- Current investments -€999,751
down €999,751 (-62.8%), from €1.6m to €593,027
- Receivables within one year +€696,782
up €696,782 (+65.3%), from €1.1m to €1.8m
of which Trade receivables: +€760,504
- Stocks and contracts -€411,006
down €411,006 (-16.2%), from €2.5m to €2.1m
- Tangible fixed assets +€285,614
up €285,614 (+14.5%), from €2.0m to €2.3m
of which Assets under construction and advance payments: +€456,150
Equity and liabilities
- Profit (loss) carried forward +€409,162
up €409,162 (+5.9%), from €6.9m to €7.4m
- Trade debts +€180,592
up €180,592 (+47.9%), from €377,147 to €557,739
Income statement
- Turnover +€1.2m
up €1.2m (+13.5%), from €9.0m to €10.2m
- Financial income -€636,421
down €636,421 (-87.7%), from €726,091 to €89,670
- Services and other goods +€325,085
up €325,085 (+12.1%), from €2.7m to €3.0m
- Taxes +€144,092
up €144,092 (+475%), from €30,341 to €174,434
- Staff costs +€139,060
up €139,060 (+5.4%), from €2.6m to €2.7m
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
€784,384
Turnover
+€1.2m
Other operating income
+€41,271
Goods and materials
-€21,436
Services and other goods
-€325,085
Staff costs
-€139,060
Depreciation
-€55,603
Other operating charges
+€4,575
Other operating items
-€148,098
Financial income
-€636,421
Financial charges
-€8,967
Taxes
-€144,092
Result 2025
€559,162
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
+€926,729
Investment
+€320,287
Financing
-€192,561
Cash 2024
€646,526
From operations (derived)
+€926,729
Net result for the year
+€559,162
Depreciation
+€375,364
Stocks and contracts
+€411,006
Receivables within one year
-€696,782
Deferred charges and accrued income
+€125
Trade debts
+€180,592
Tax, wage and social debts
+€45,288
Other debts
+€42,500
Accrued charges and deferred income
+€9,475
Investment (derived)
+€320,287
Investment in fixed assets (net)
-€679,464
Current investments
+€999,751
Financing
-€192,561
Debts after one year
-€25,000
Contributions, distributions and other
-€167,561
Cash 2025
€1.7m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,401,945 | €9,046,401 | +€644,456 | +7.7% |
| Fixed assets | 21/28 | €2,509,259 | €2,813,360 | +€304,100 | +12.1% |
| Intangible fixed assets | 21 | €23,436 | €16,922 | -€6,513 | -27.8% |
| Tangible fixed assets | 22/27 | €1,968,031 | €2,253,644 | +€285,614 | +14.5% |
| Land and buildings | 22 | €1,086,336 | €955,627 | -€130,709 | -12.0% |
| Plant, machinery and equipment | 23 | €790,955 | €632,531 | -€158,423 | -20.0% |
| Furniture and vehicles | 24 | €90,740 | €209,337 | +€118,596 | +131% |
| Assets under construction and advance payments | 27 | - | €456,150 | +€456,150 | |
| Financial fixed assets | 28 | €517,793 | €542,793 | +€25,000 | +4.8% |
| Affiliated companies | 280/1 | €517,793 | €542,793 | +€25,000 | +4.8% |
| Participating interests | 280 | €517,793 | €542,793 | +€25,000 | +4.8% |
| Current assets | 29/58 | €5,892,686 | €6,233,041 | +€340,355 | +5.8% |
| Stocks and contracts in progress | 3 | €2,533,566 | €2,122,560 | -€411,006 | -16.2% |
| Stocks | 30/36 | €2,533,566 | €2,122,560 | -€411,006 | -16.2% |
| Raw materials and consumables | 30/31 | €1,648,748 | €1,296,257 | -€352,490 | -21.4% |
| Work in progress | 32 | €687,499 | €660,164 | -€27,335 | -4.0% |
| Finished goods | 33 | €197,320 | €166,140 | -€31,180 | -15.8% |
| Amounts receivable within one year | 40/41 | €1,067,315 | €1,764,098 | +€696,782 | +65.3% |
| Trade receivables | 40 | €960,075 | €1,720,580 | +€760,504 | +79.2% |
| Other amounts receivable | 41 | €107,240 | €43,518 | -€63,722 | -59.4% |
| Current investments | 50/53 | €1,592,779 | €593,027 | -€999,751 | -62.8% |
| Other investments | 51/53 | €1,592,779 | €593,027 | -€999,751 | -62.8% |
| Cash at bank and in hand | 54/58 | €646,526 | €1,700,981 | +€1.1m | +163% |
| Deferred charges and accrued income | 490/1 | €52,499 | €52,375 | -€125 | -0.2% |
| Total equity and liabilities | 10/49 | €8,401,945 | €9,046,401 | +€644,456 | +7.7% |
| Equity | 10/15 | €7,275,619 | €7,667,220 | +€391,601 | +5.4% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €111,772 | €111,772 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,545 | €12,545 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €145 | €145 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,383 | €34,383 | = | 0.0% |
| Distributable reserves | 133 | €64,844 | €64,844 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,942,402 | €7,351,564 | +€409,162 | +5.9% |
| Investment grants | 15 | €97,445 | €79,883 | -€17,561 | -18.0% |
| Amounts payable | 17/49 | €1,126,326 | €1,379,181 | +€252,855 | +22.4% |
| Amounts payable after more than one year | 17 | €125,000 | €100,000 | -€25,000 | -20.0% |
| Financial debts | 170/4 | €125,000 | €100,000 | -€25,000 | -20.0% |
| Other loans | 174 | €125,000 | €100,000 | -€25,000 | -20.0% |
| Amounts payable within one year | 42/48 | €956,219 | €1,224,599 | +€268,380 | +28.1% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €377,147 | €557,739 | +€180,592 | +47.9% |
| Suppliers | 440/4 | €377,147 | €557,739 | +€180,592 | +47.9% |
| Taxes, remuneration and social security | 45 | €469,073 | €514,360 | +€45,288 | +9.7% |
| Taxes | 450/3 | €41,132 | €92,912 | +€51,780 | +126% |
| Remuneration and social security | 454/9 | €427,941 | €421,448 | -€6,493 | -1.5% |
| Other amounts payable | 47/48 | €85,000 | €127,500 | +€42,500 | +50.0% |
| Accrued charges and deferred income | 492/3 | €45,107 | €54,582 | +€9,475 | +21.0% |
| Operating income | 70/76A | €9,130,795 | €10,216,663 | +€1.1m | +11.9% |
| Turnover | 70 | €8,955,178 | €10,162,873 | +€1.2m | +13.5% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €104,583 | -€58,515 | -€163,098 | |
| Other operating income | 74 | €71,034 | €112,305 | +€41,271 | +58.1% |
| Operating charges | 60/66A | €9,000,028 | €9,521,637 | +€521,609 | +5.8% |
| Goods for resale, raw materials and consumables | 60 | €3,339,242 | €3,360,678 | +€21,436 | +0.6% |
| Purchases | 600/8 | €3,395,963 | €3,008,188 | -€387,775 | -11.4% |
| Change in stocks: decrease (increase) | 609 | -€56,721 | €352,490 | +€409,211 | |
| Services and other goods | 61 | €2,679,932 | €3,005,017 | +€325,085 | +12.1% |
| Remuneration, social security and pensions | 62 | €2,596,646 | €2,735,706 | +€139,060 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €319,761 | €375,364 | +€55,603 | +17.4% |
| Other operating charges | 640/8 | €49,447 | €44,871 | -€4,575 | -9.3% |
| Non-recurring operating charges | 66A | €15,000 | - | -€15,000 | |
| Operating profit (loss) | 9901 | €130,767 | €695,026 | +€564,259 | +432% |
| Financial income | 75/76B | €726,091 | €89,670 | -€636,421 | -87.7% |
| Recurring financial income | 75 | €726,091 | €89,670 | -€636,421 | -87.7% |
| Income from financial fixed assets | 750 | €650,000 | - | -€650,000 | |
| Income from current assets | 751 | €28,717 | €44,355 | +€15,638 | +54.5% |
| Other financial income | 752/9 | €47,374 | €45,315 | -€2,059 | -4.3% |
| Financial charges | 65/66B | €42,132 | €51,099 | +€8,967 | +21.3% |
| Recurring financial charges | 65 | €42,132 | €51,099 | +€8,967 | +21.3% |
| Debt charges | 650 | €4,518 | €4,294 | -€224 | -5.0% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€2,781 | -€249 | +€2,532 | +91.1% |
| Other financial charges | 652/9 | €40,395 | €47,053 | +€6,658 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €814,725 | €733,596 | -€81,129 | -10.0% |
| Income taxes | 67/77 | €30,341 | €174,434 | +€144,092 | +475% |
| Taxes | 670/3 | €30,341 | €174,434 | +€144,092 | +475% |
| Profit (loss) for the period | 9904 | €784,384 | €559,162 | -€225,221 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €784,384 | €559,162 | -€225,221 | -28.7% |
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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 7 November 2026 via checked.be.