H.E.M.E.S.: what changed
Two fiscal 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.
H.E.M.E.S.
Largest movements
- Cash -€590
down €590 (-22.2%), from €2,660 to €2,070
mainly Trade debts (-€3,994) and Tax, wage and social debts (-€3,120)
- Other debts +€7,103
new in 2025: €7,103
- Trade debts -€3,994
no longer reported in 2025 (was €3,994)
- Tax, wage and social debts -€3,120
no longer reported in 2025 (was €3,120)
- Profit (loss) carried forward -€579
down €579 (-2.5%), from -€23,475 to -€24,054
- Gross operating margin +€5,839
no longer reported in 2025 (was -€5,839)
- Other operating charges +€182
up €182 (+83.3%), from €218 to €400
- Financial charges -€158
down €158 (-46.9%), from €337 to €179
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.
Cash bridge derived
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 | €5,471 | €4,881 | -€590 | -10.8% |
| Current assets | 29/58 | €5,471 | €4,881 | -€590 | -10.8% |
| Amounts receivable within one year | 40/41 | €2,811 | €2,811 | = | 0.0% |
| Trade receivables | 40 | - | €2,811 | +€2,811 | |
| Other amounts receivable | 41 | €2,811 | - | -€2,811 | |
| Cash at bank and in hand | 54/58 | €2,660 | €2,070 | -€590 | -22.2% |
| Total equity and liabilities | 10/49 | €5,471 | €4,881 | -€590 | -10.8% |
| Equity | 10/15 | -€1,644 | -€2,222 | -€579 | -35.2% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Capital | 10 | €19,831 | €19,831 | = | 0.0% |
| Issued capital | 100 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,475 | -€24,054 | -€579 | -2.5% |
| Amounts payable | 17/49 | €7,114 | €7,103 | -€11 | -0.2% |
| Amounts payable within one year | 42/48 | €7,114 | €7,103 | -€11 | -0.2% |
| Trade debts | 44 | €3,994 | - | -€3,994 | |
| Suppliers | 440/4 | €3,994 | - | -€3,994 | |
| Taxes, remuneration and social security | 45 | €3,120 | - | -€3,120 | |
| Taxes | 450/3 | €3,120 | - | -€3,120 | |
| Other amounts payable | 47/48 | - | €7,103 | +€7,103 | |
| Other operating charges | 640/8 | €218 | €400 | +€182 | +83.3% |
| Gross operating margin | 9900 | -€5,839 | - | +€5,839 | |
| Operating profit (loss) | 9901 | -€6,057 | -€400 | +€5,657 | +93.4% |
| Financial charges | 65/66B | €337 | €179 | -€158 | -46.9% |
| Recurring financial charges | 65 | €337 | €179 | -€158 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,394 | -€579 | +€5,815 | +91.0% |
| Profit (loss) for the period | 9904 | -€6,394 | -€579 | +€5,815 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,394 | -€579 | +€5,815 | +91.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.