HEERSEMMOLEN: what changed
What changed
HEERSEMMOLEN
NACE 46.180, Agents specialised in the wholesale of other particular products
filed annual accounts (NBB)
Net result for the year
€1,987
2024 · €1,112+€874
Equity
€231,800
2024 · €229,814+€1,987
Cash
€70,654
2024 · €51,934+€18,720
Balance sheet total
€253,269
2024 · €238,438+€14,831
Largest movements
Assets
- Cash +€18,720
up €18,720 (+36.0%), from €51,934 to €70,654
mainly Depreciation (+€13,326) and Trade debts (+€12,752)
- Receivables within one year -€4,464
down €4,464 (-33.1%), from €13,479 to €9,015
of which Trade receivables: -€4,464
Equity and liabilities
- Trade debts +€12,752
up €12,752 (+307%), from €4,155 to €16,907
Income statement
- Gross operating margin +€4,862
up €4,862 (+36.4%), from €13,340 to €18,203
- Financial income -€3,046
no longer reported in 2025 (was €3,046)
- Depreciation +€895
up €895 (+7.2%), from €12,431 to €13,326
- Staff costs +€400
new in 2025: €400
- Other operating charges -€377
down €377 (-14.0%), from €2,689 to €2,312
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
€1,112
Gross operating margin
+€4,862
Staff costs
-€400
Depreciation
-€895
Other operating charges
+€377
Financial income
-€3,046
Financial charges
-€25
Result 2025
€1,987
raises the resultlowers the result
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
+€32,620
Investment
-€13,900
Financing
€0
Cash 2024
€51,934
From operations (derived)
+€32,620
Net result for the year
+€1,987
Depreciation
+€13,326
Receivables within one year
+€4,464
Trade debts
+€12,752
Tax, wage and social debts
+€92
Investment (derived)
-€13,900
Investment in fixed assets (net)
-€13,900
Cash 2025
€70,654
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €238,438 | €253,269 | +€14,831 | +6.2% |
| Fixed assets | 21/28 | €171,845 | €172,419 | +€574 | +0.3% |
| Tangible fixed assets | 22/27 | €171,345 | €171,919 | +€574 | +0.3% |
| Land and buildings | 22 | €161,596 | €151,558 | -€10,038 | -6.2% |
| Plant, machinery and equipment | 23 | €4,742 | €4,225 | -€517 | -10.9% |
| Furniture and vehicles | 24 | - | €13,116 | +€13,116 | |
| Other tangible fixed assets | 26 | €5,007 | €3,021 | -€1,986 | -39.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €66,593 | €80,850 | +€14,256 | +21.4% |
| Amounts receivable within one year | 40/41 | €13,479 | €9,015 | -€4,464 | -33.1% |
| Trade receivables | 40 | €12,566 | €8,101 | -€4,464 | -35.5% |
| Other amounts receivable | 41 | €914 | €914 | = | 0.0% |
| Current investments | 50/53 | €1,180 | €1,180 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €51,934 | €70,654 | +€18,720 | +36.0% |
| Total equity and liabilities | 10/49 | €238,438 | €253,269 | +€14,831 | +6.2% |
| Equity | 10/15 | €229,814 | €231,800 | +€1,987 | +0.9% |
| Contributions | 10/11 | €312,000 | €312,000 | = | 0.0% |
| Capital | 10 | €312,000 | €312,000 | = | 0.0% |
| Issued capital | 100 | €312,000 | €312,000 | = | 0.0% |
| Reserves | 13 | €5,490 | €5,490 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,490 | €5,490 | = | 0.0% |
| Legal reserve | 130 | €5,490 | €5,490 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,676 | -€85,689 | +€1,987 | +2.3% |
| Amounts payable | 17/49 | €8,625 | €21,469 | +€12,844 | +149% |
| Amounts payable within one year | 42/48 | €8,625 | €21,469 | +€12,844 | +149% |
| Trade debts | 44 | €4,155 | €16,907 | +€12,752 | +307% |
| Suppliers | 440/4 | €4,155 | €16,907 | +€12,752 | +307% |
| Taxes, remuneration and social security | 45 | - | €92 | +€92 | |
| Taxes | 450/3 | - | €92 | +€92 | |
| Other amounts payable | 47/48 | €4,470 | €4,470 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,431 | €13,326 | +€895 | +7.2% |
| Other operating charges | 640/8 | €2,689 | €2,312 | -€377 | -14.0% |
| Gross operating margin | 9900 | €13,340 | €18,203 | +€4,862 | +36.4% |
| Operating profit (loss) | 9901 | -€1,780 | €2,165 | +€3,945 | |
| Financial income | 75/76B | €3,046 | - | -€3,046 | |
| Recurring financial income | 75 | €3,046 | - | -€3,046 | |
| Financial charges | 65/66B | €153 | €178 | +€25 | +16.0% |
| Recurring financial charges | 65 | €153 | €178 | +€25 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €1,112 | €1,987 | +€874 | +78.6% |
| Profit (loss) for the period | 9904 | €1,112 | €1,987 | +€874 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,112 | €1,987 | +€874 | +78.6% |
Next steps
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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.