Haemera: 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.
Haemera
Largest movements
- Cash +€5,881
up €5,881 (+42.1%), from €13,972 to €19,853
mainly Trade debts (+€5,922) and Depreciation (+€5,737)
- Tangible fixed assets -€4,733
down €4,733 (-61.6%), from €7,685 to €2,951
- Receivables within one year +€1,000
up €1,000 (+15.6%), from €6,412 to €7,412
of which Trade receivables: +€1,031
- Deferred charges and accrued income +€582
up €582 (+21.7%), from €2,684 to €3,266
- Trade debts +€5,922
up €5,922 (+239.0%), from €2,478 to €8,400
- Current portion of long-term debt -€2,217
down €2,217 (-57.6%), from €3,847 to €1,630
- Debts after one year -€1,630
no longer reported in 2026 (was €1,630)
- Profit (loss) carried forward +€1,318
up €1,318 (+49.4%), from €2,670 to €3,989
- Tax, wage and social debts -€561
down €561 (-16.1%), from €3,486 to €2,925
of which Remuneration and social security: -€1,300
- Gross operating margin +€7,016
up €7,016 (+489.6%), from €1,433 to €8,450
- Depreciation -€284
down €284 (-4.7%), from €6,021 to €5,737
- Financial charges -€194
down €194 (-44.4%), from €436 to €242
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,778 | €33,508 | +€2,730 | +8.9% |
| Fixed assets | 21/28 | €7,710 | €2,976 | -€4,733 | -61.4% |
| Tangible fixed assets | 22/27 | €7,685 | €2,951 | -€4,733 | -61.6% |
| Furniture and vehicles | 24 | €7,685 | €2,951 | -€4,733 | -61.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €23,068 | €30,531 | +€7,463 | +32.4% |
| Amounts receivable within one year | 40/41 | €6,412 | €7,412 | +€1,000 | +15.6% |
| Trade receivables | 40 | €5,956 | €6,988 | +€1,031 | +17.3% |
| Other amounts receivable | 41 | €456 | €424 | -€32 | -7.0% |
| Cash at bank and in hand | 54/58 | €13,972 | €19,853 | +€5,881 | +42.1% |
| Deferred charges and accrued income | 490/1 | €2,684 | €3,266 | +€582 | +21.7% |
| Total equity and liabilities | 10/49 | €30,778 | €33,508 | +€2,730 | +8.9% |
| Equity | 10/15 | €17,233 | €18,552 | +€1,318 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,363 | €8,363 | = | 0.0% |
| Distributable reserves | 133 | €8,363 | €8,363 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,670 | €3,989 | +€1,318 | +49.4% |
| Amounts payable | 17/49 | €13,544 | €14,956 | +€1,412 | +10.4% |
| Amounts payable after more than one year | 17 | €1,630 | - | -€1,630 | |
| Financial debts | 170/4 | €1,630 | - | -€1,630 | |
| Amounts payable within one year | 42/48 | €11,812 | €14,956 | +€3,144 | +26.6% |
| Current portion of amounts payable after more than one year | 42 | €3,847 | €1,630 | -€2,217 | -57.6% |
| Trade debts | 44 | €2,478 | €8,400 | +€5,922 | +239.0% |
| Suppliers | 440/4 | €2,478 | €8,400 | +€5,922 | +239.0% |
| Taxes, remuneration and social security | 45 | €3,486 | €2,925 | -€561 | -16.1% |
| Taxes | 450/3 | €2,186 | €2,925 | +€739 | +33.8% |
| Remuneration and social security | 454/9 | €1,300 | - | -€1,300 | |
| Other amounts payable | 47/48 | €2,001 | €2,001 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €102 | - | -€102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,021 | €5,737 | -€284 | -4.7% |
| Other operating charges | 640/8 | €1,023 | €963 | -€61 | -5.9% |
| Gross operating margin | 9900 | €1,433 | €8,450 | +€7,016 | +489.6% |
| Operating profit (loss) | 9901 | -€5,611 | €1,750 | +€7,361 | |
| Financial income | 75/76B | €7 | €6 | -€1 | -12.9% |
| Recurring financial income | 75 | €7 | €6 | -€1 | -12.9% |
| Financial charges | 65/66B | €436 | €242 | -€194 | -44.4% |
| Recurring financial charges | 65 | €436 | €242 | -€194 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,040 | €1,514 | +€7,554 | |
| Income taxes | 67/77 | €139 | €195 | +€57 | +40.8% |
| Profit (loss) for the period | 9904 | -€6,179 | €1,318 | +€7,497 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,179 | €1,318 | +€7,497 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.