FINES HERBES: 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.
FINES HERBES
Largest movements
- Receivables within one year +€54,971
up €54,971 (+132%), from €41,789 to €96,760
of which Trade receivables: +€62,816
- Cash +€35,301
up €35,301 (+45.2%), from €78,142 to €113,442
mainly Advances received (+€53,393) and Net result for the year (+€28,325)
- Tangible fixed assets +€11,489
up €11,489 (+62.5%), from €18,389 to €29,878
of which Land and buildings: +€10,860
- Intangible fixed assets -€6,678
down €6,678 (-33.9%), from €19,703 to €13,025
- Advances received +€53,393
up €53,393 (+401%), from €13,326 to €66,719
- Tax, wage and social debts +€28,051
up €28,051 (+1,545%), from €1,815 to €29,866
- Reserves +€16,618
up €16,618 (+58.5%), from €28,409 to €45,027
- Trade debts +€14,486
up €14,486 (+43.8%), from €33,092 to €47,578
of which Bills of exchange payable: +€19,388
- Current portion of long-term debt -€12,682
down €12,682 (-62.6%), from €20,263 to €7,582
- Financial income -€2,715
down €2,715 (-92.8%), from €2,926 to €211
- Other operating charges -€2,273
down €2,273 (-42.0%), from €5,415 to €3,142
- Gross operating margin +€1,879
up €1,879 (+4.1%), from €45,911 to €47,790
- Taxes +€1,360
up €1,360 (+80.9%), from €1,682 to €3,042
- Staff costs +€982
up €982, from -€982 to €0
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 | €160,045 | €254,682 | +€94,637 | +59.1% |
| Fixed assets | 21/28 | €38,249 | €43,060 | +€4,811 | +12.6% |
| Intangible fixed assets | 21 | €19,703 | €13,025 | -€6,678 | -33.9% |
| Tangible fixed assets | 22/27 | €18,389 | €29,878 | +€11,489 | +62.5% |
| Land and buildings | 22 | €12,157 | €23,018 | +€10,860 | +89.3% |
| Plant, machinery and equipment | 23 | €4,442 | €2,850 | -€1,593 | -35.9% |
| Furniture and vehicles | 24 | €1,641 | €4,011 | +€2,369 | +144% |
| Other tangible fixed assets | 26 | €148 | €0 | -€148 | -100% |
| Financial fixed assets | 28 | €157 | €157 | = | 0.0% |
| Current assets | 29/58 | €121,796 | €211,622 | +€89,826 | +73.8% |
| Amounts receivable within one year | 40/41 | €41,789 | €96,760 | +€54,971 | +132% |
| Trade receivables | 40 | €33,944 | €96,760 | +€62,816 | +185% |
| Other amounts receivable | 41 | €7,845 | €0 | -€7,845 | -100% |
| Cash at bank and in hand | 54/58 | €78,142 | €113,442 | +€35,301 | +45.2% |
| Deferred charges and accrued income | 490/1 | €1,865 | €1,420 | -€445 | -23.9% |
| Total equity and liabilities | 10/49 | €160,045 | €254,682 | +€94,637 | +59.1% |
| Equity | 10/15 | €34,609 | €51,227 | +€16,618 | +48.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,409 | €45,027 | +€16,618 | +58.5% |
| Distributable reserves | 133 | €28,409 | €45,027 | +€16,618 | +58.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €125,436 | €203,455 | +€78,019 | +62.2% |
| Amounts payable after more than one year | 17 | €26,151 | €18,570 | -€7,582 | -29.0% |
| Financial debts | 170/4 | €26,151 | €18,570 | -€7,582 | -29.0% |
| Amounts payable within one year | 42/48 | €98,534 | €184,885 | +€86,351 | +87.6% |
| Current portion of amounts payable after more than one year | 42 | €20,263 | €7,582 | -€12,682 | -62.6% |
| Trade debts | 44 | €33,092 | €47,578 | +€14,486 | +43.8% |
| Suppliers | 440/4 | €33,092 | €28,190 | -€4,903 | -14.8% |
| Bills of exchange payable | 441 | - | €19,388 | +€19,388 | |
| Advances received on contracts in progress | 46 | €13,326 | €66,719 | +€53,393 | +401% |
| Taxes, remuneration and social security | 45 | €1,815 | €29,866 | +€28,051 | +1,545% |
| Taxes | 450/3 | €1,815 | €29,866 | +€28,051 | +1,545% |
| Other amounts payable | 47/48 | €30,037 | €33,140 | +€3,103 | +10.3% |
| Accrued charges and deferred income | 492/3 | €750 | €0 | -€750 | -100% |
| Non-recurring operating income | 76A | €4,165 | €0 | -€4,165 | -100% |
| Remuneration, social security and pensions | 62 | -€982 | €0 | +€982 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,623 | €10,889 | -€734 | -6.3% |
| Other operating charges | 640/8 | €5,415 | €3,142 | -€2,273 | -42.0% |
| Gross operating margin | 9900 | €45,911 | €47,790 | +€1,879 | +4.1% |
| Operating profit (loss) | 9901 | €29,854 | €33,759 | +€3,904 | +13.1% |
| Financial income | 75/76B | €2,926 | €211 | -€2,715 | -92.8% |
| Recurring financial income | 75 | €2,926 | €211 | -€2,715 | -92.8% |
| Financial charges | 65/66B | €3,516 | €2,603 | -€913 | -26.0% |
| Recurring financial charges | 65 | €3,516 | €2,603 | -€913 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €29,265 | €31,367 | +€2,102 | +7.2% |
| Income taxes | 67/77 | €1,682 | €3,042 | +€1,360 | +80.9% |
| Profit (loss) for the period | 9904 | €27,583 | €28,325 | +€743 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,583 | €28,325 | +€743 | +2.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.