HEMA CONCEPT: 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.
What changed
HEMA CONCEPT
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€3,256
2023 · €105,051-€101,795
Equity
€728,189
2023 · €724,933+€3,256
Cash
€42,664
2023 · €120,844-€78,180
Balance sheet total
€2.1m
2023 · €2.0m+€173,575
Largest movements
Assets
- Stocks and contracts +€150,222
up €150,222 (+47.8%), from €314,211 to €464,433
of which Stocks: +€145,412
- Receivables within one year +€115,869
up €115,869 (+12.5%), from €928,528 to €1.0m
of which Other amounts receivable: +€108,218
- Cash -€78,180
down €78,180 (-64.7%), from €120,844 to €42,664
mainly Stocks and contracts (-€150,222) and Receivables within one year (-€115,869)
Equity and liabilities
- Other debts +€169,337
up €169,337 (+98.7%), from €171,533 to €340,870
- Short-term financial debts +€131,075
up €131,075 (+66.6%), from €196,685 to €327,759
- Trade debts -€89,928
down €89,928 (-17.7%), from €508,545 to €418,618
Income statement
- Staff costs -€275,040
down €275,040 (-31.1%), from €883,596 to €608,556
- Gross operating margin -€223,412
down €223,412 (-24.4%), from €915,111 to €691,699
- Financial income -€180,947
down €180,947 (-99.9%), from €181,183 to €236
- Taxes -€36,322
down €36,322 (-69.5%), from €52,255 to €15,933
From the 2023 result to the 2024 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.
Result 2023
€105,051
Gross operating margin
-€223,412
Staff costs
+€275,040
Depreciation
+€645
Other operating charges
-€3,307
Financial income
-€180,947
Financial charges
-€6,136
Taxes
+€36,322
Result 2024
€3,256
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€180,889
Investment
-€3,173
Financing
+€105,882
Cash 2023
€120,844
From operations (derived)
-€180,889
Net result for the year
+€3,256
Depreciation
+€14,459
Stocks and contracts
-€150,222
Receivables within one year
-€115,869
Deferred charges and accrued income
+€3,050
Trade debts
-€89,928
Tax, wage and social debts
-€19,324
Advances received
-€1,148
Other debts
+€169,337
Accrued charges and deferred income
+€5,500
Investment (derived)
-€3,173
Investment in fixed assets (net)
-€3,173
Financing
+€105,882
Debts after one year
-€7,757
Current portion of long-term debt
-€17,436
Short-term financial debts
+€131,075
Cash 2024
€42,664
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,950,774 | €2,124,349 | +€173,575 | +8.9% |
| Fixed assets | 21/28 | €584,140 | €572,854 | -€11,286 | -1.9% |
| Intangible fixed assets | 21 | €17,500 | €17,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €46,390 | €35,104 | -€11,286 | -24.3% |
| Plant, machinery and equipment | 23 | €15,415 | €11,306 | -€4,108 | -26.7% |
| Furniture and vehicles | 24 | €5,232 | €4,370 | -€862 | -16.5% |
| Other tangible fixed assets | 26 | €25,743 | €19,428 | -€6,316 | -24.5% |
| Financial fixed assets | 28 | €520,250 | €520,250 | = | 0.0% |
| Current assets | 29/58 | €1,366,634 | €1,551,495 | +€184,861 | +13.5% |
| Stocks and contracts in progress | 3 | €314,211 | €464,433 | +€150,222 | +47.8% |
| Stocks | 30/36 | €297,461 | €442,873 | +€145,412 | +48.9% |
| Contracts in progress | 37 | €16,750 | €21,560 | +€4,810 | +28.7% |
| Amounts receivable within one year | 40/41 | €928,528 | €1,044,397 | +€115,869 | +12.5% |
| Trade receivables | 40 | €862,464 | €870,115 | +€7,651 | +0.9% |
| Other amounts receivable | 41 | €66,064 | €174,282 | +€108,218 | +163.8% |
| Cash at bank and in hand | 54/58 | €120,844 | €42,664 | -€78,180 | -64.7% |
| Deferred charges and accrued income | 490/1 | €3,050 | €0 | -€3,050 | -100.0% |
| Total equity and liabilities | 10/49 | €1,950,774 | €2,124,349 | +€173,575 | +8.9% |
| Equity | 10/15 | €724,933 | €728,189 | +€3,256 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €705,360 | €709,589 | +€4,229 | +0.6% |
| Non-distributable reserves | 130/1 | €537,860 | €537,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €537,860 | €537,860 | = | 0.0% |
| Distributable reserves | 133 | €167,500 | €171,729 | +€4,229 | +2.5% |
| Profit (loss) carried forward | 14 | €973 | €0 | -€973 | -100.0% |
| Amounts payable | 17/49 | €1,225,841 | €1,396,160 | +€170,319 | +13.9% |
| Amounts payable after more than one year | 17 | €246,545 | €238,788 | -€7,757 | -3.1% |
| Financial debts | 170/4 | €246,545 | €238,788 | -€7,757 | -3.1% |
| Amounts payable within one year | 42/48 | €979,296 | €1,151,873 | +€172,576 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €41,014 | €23,578 | -€17,436 | -42.5% |
| Financial debts | 43 | €196,685 | €327,759 | +€131,075 | +66.6% |
| Credit institutions | 430/8 | €196,685 | €327,759 | +€131,075 | +66.6% |
| Trade debts | 44 | €508,545 | €418,618 | -€89,928 | -17.7% |
| Suppliers | 440/4 | €508,545 | €418,618 | -€89,928 | -17.7% |
| Advances received on contracts in progress | 46 | €1,148 | €0 | -€1,148 | -100.0% |
| Taxes, remuneration and social security | 45 | €60,372 | €41,048 | -€19,324 | -32.0% |
| Taxes | 450/3 | €42,766 | €8,844 | -€33,922 | -79.3% |
| Remuneration and social security | 454/9 | €17,606 | €32,204 | +€14,598 | +82.9% |
| Other amounts payable | 47/48 | €171,533 | €340,870 | +€169,337 | +98.7% |
| Accrued charges and deferred income | 492/3 | - | €5,500 | +€5,500 | |
| Non-recurring operating income | 76A | €0 | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €883,596 | €608,556 | -€275,040 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,104 | €14,459 | -€645 | -4.3% |
| Other operating charges | 640/8 | €4,115 | €7,423 | +€3,307 | +80.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €915,111 | €691,699 | -€223,412 | -24.4% |
| Operating profit (loss) | 9901 | €12,295 | €61,261 | +€48,965 | +398.2% |
| Financial income | 75/76B | €181,183 | €236 | -€180,947 | -99.9% |
| Recurring financial income | 75 | €181,183 | €236 | -€180,947 | -99.9% |
| Financial charges | 65/66B | €36,172 | €42,308 | +€6,136 | +17.0% |
| Recurring financial charges | 65 | €36,172 | €38,258 | +€2,086 | +5.8% |
| Non-recurring financial charges | 66B | - | €4,050 | +€4,050 | |
| Profit (loss) for the period before taxes | 9903 | €157,307 | €19,189 | -€138,118 | -87.8% |
| Income taxes | 67/77 | €52,255 | €15,933 | -€36,322 | -69.5% |
| Profit (loss) for the period | 9904 | €105,051 | €3,256 | -€101,795 | -96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €105,051 | €3,256 | -€101,795 | -96.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.