HEMA-BEHEER: 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.
HEMA-BEHEER
Largest movements
- Receivables within one year +€68,117
up €68,117 (+81.0%), from €84,103 to €152,220
of which Other amounts receivable: +€48,358
- Tangible fixed assets -€39,929
down €39,929 (-2.2%), from €1.8m to €1.8m
of which Land and buildings: -€40,569
- Deferred charges and accrued income -€34,390
down €34,390 (-96.5%), from €35,624 to €1,234
- Debts after one year -€82,662
down €82,662 (-31.9%), from €259,355 to €176,693
of which Financial debts: -€82,662
- Tax, wage and social debts +€55,747
up €55,747 (+49.5%), from €112,601 to €168,348
of which Taxes: +€56,873
- Other debts -€44,654
down €44,654 (-9.0%), from €493,884 to €449,229
- Reserves +€44,006
up €44,006 (+5.2%), from €845,934 to €889,939
of which Distributable reserves: +€44,006
- Gross operating margin +€62,177
up €62,177 (+50.6%), from €122,949 to €185,126
- Financial income -€20,419
down €20,419 (-100%), from €20,419 to €0
of which Non-recurring financial income: -€20,418
- Taxes +€14,156
up €14,156 (+202%), from €7,001 to €21,158
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 | €2,489,282 | €2,467,627 | -€21,655 | -0.9% |
| Fixed assets | 21/28 | €2,336,178 | €2,296,249 | -€39,929 | -1.7% |
| Tangible fixed assets | 22/27 | €1,795,179 | €1,755,250 | -€39,929 | -2.2% |
| Land and buildings | 22 | €1,770,168 | €1,729,599 | -€40,569 | -2.3% |
| Plant, machinery and equipment | 23 | €4,929 | €7,487 | +€2,557 | +51.9% |
| Furniture and vehicles | 24 | €2,867 | €2,076 | -€791 | -27.6% |
| Other tangible fixed assets | 26 | €17,214 | €16,088 | -€1,126 | -6.5% |
| Financial fixed assets | 28 | €540,999 | €540,999 | = | 0.0% |
| Current assets | 29/58 | €153,104 | €171,377 | +€18,274 | +11.9% |
| Amounts receivable within one year | 40/41 | €84,103 | €152,220 | +€68,117 | +81.0% |
| Trade receivables | 40 | €109 | €19,868 | +€19,759 | +18,081% |
| Other amounts receivable | 41 | €83,994 | €132,352 | +€48,358 | +57.6% |
| Cash at bank and in hand | 54/58 | €33,377 | €17,923 | -€15,454 | -46.3% |
| Deferred charges and accrued income | 490/1 | €35,624 | €1,234 | -€34,390 | -96.5% |
| Total equity and liabilities | 10/49 | €2,489,282 | €2,467,627 | -€21,655 | -0.9% |
| Equity | 10/15 | €1,530,470 | €1,574,475 | +€44,006 | +2.9% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €845,934 | €889,939 | +€44,006 | +5.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €845,934 | €889,939 | +€44,006 | +5.2% |
| Profit (loss) carried forward | 14 | €597,773 | €597,773 | = | 0.0% |
| Amounts payable | 17/49 | €958,812 | €893,151 | -€65,661 | -6.8% |
| Amounts payable after more than one year | 17 | €259,355 | €176,693 | -€82,662 | -31.9% |
| Financial debts | 170/4 | €259,355 | €176,693 | -€82,662 | -31.9% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €698,206 | €715,177 | +€16,970 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €83,119 | €81,098 | -€2,021 | -2.4% |
| Trade debts | 44 | €8,603 | €16,501 | +€7,898 | +91.8% |
| Suppliers | 440/4 | €8,603 | €16,501 | +€7,898 | +91.8% |
| Taxes, remuneration and social security | 45 | €112,601 | €168,348 | +€55,747 | +49.5% |
| Taxes | 450/3 | €101,427 | €158,300 | +€56,873 | +56.1% |
| Remuneration and social security | 454/9 | €11,174 | €10,048 | -€1,126 | -10.1% |
| Other amounts payable | 47/48 | €493,884 | €449,229 | -€44,654 | -9.0% |
| Accrued charges and deferred income | 492/3 | €1,251 | €1,281 | +€31 | +2.5% |
| Non-recurring operating income | 76A | - | €8,361 | +€8,361 | |
| Remuneration, social security and pensions | 62 | €10,692 | €10,347 | -€344 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,777 | €72,230 | +€1,453 | +2.1% |
| Other operating charges | 640/8 | €8,265 | €8,046 | -€219 | -2.6% |
| Gross operating margin | 9900 | €122,949 | €185,126 | +€62,177 | +50.6% |
| Operating profit (loss) | 9901 | €33,216 | €94,503 | +€61,287 | +185% |
| Financial income | 75/76B | €20,419 | €0 | -€20,419 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Non-recurring financial income | 76B | €20,418 | €0 | -€20,418 | -100% |
| Financial charges | 65/66B | €29,068 | €29,340 | +€272 | +0.9% |
| Recurring financial charges | 65 | €29,068 | €29,340 | +€272 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €24,566 | €65,163 | +€40,597 | +165% |
| Income taxes | 67/77 | €7,001 | €21,158 | +€14,156 | +202% |
| Profit (loss) for the period | 9904 | €17,565 | €44,006 | +€26,441 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €17,565 | €44,006 | +€26,441 | +151% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.