hemalex.bio: 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.
hemalex.bio
Largest movements
- Cash +€68,964
up €68,964 (+61.8%), from €111,633 to €180,597
mainly Net result for the year (+€71,393) and Other debts (+€37,437)
- Tangible fixed assets -€25,765
down €25,765 (-8.1%), from €318,294 to €292,528
of which Land and buildings: -€18,759
- Reserves -€43,810
down €43,810 (-10.4%), from €422,484 to €378,674
of which Distributable reserves: -€43,810
- Other debts +€37,437
up €37,437 (+48.1%), from €77,766 to €115,203
- Short-term financial debts +€29,379
new in 2025: €29,379
- Trade debts +€14,496
up €14,496 (+54.5%), from €26,580 to €41,076
- Gross operating margin +€99,324
up €99,324 (+272%), from €36,462 to €135,786
- Taxes +€22,857
up €22,857 (+451%), from €5,063 to €27,920
- Depreciation -€2,516
down €2,516 (-8.9%), from €28,281 to €25,765
- Financial charges +€2,049
up €2,049 (+50.2%), from €4,081 to €6,130
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 | €571,748 | €609,584 | +€37,835 | +6.6% |
| Fixed assets | 21/28 | €318,294 | €292,528 | -€25,765 | -8.1% |
| Tangible fixed assets | 22/27 | €318,294 | €292,528 | -€25,765 | -8.1% |
| Land and buildings | 22 | €294,510 | €275,751 | -€18,759 | -6.4% |
| Plant, machinery and equipment | 23 | €2,492 | €1,574 | -€917 | -36.8% |
| Furniture and vehicles | 24 | €21,292 | €15,204 | -€6,088 | -28.6% |
| Current assets | 29/58 | €253,455 | €317,055 | +€63,601 | +25.1% |
| Amounts receivable within one year | 40/41 | €129,730 | €124,878 | -€4,852 | -3.7% |
| Trade receivables | 40 | €37,725 | €74,342 | +€36,617 | +97.1% |
| Other amounts receivable | 41 | €92,005 | €50,536 | -€41,469 | -45.1% |
| Cash at bank and in hand | 54/58 | €111,633 | €180,597 | +€68,964 | +61.8% |
| Deferred charges and accrued income | 490/1 | €12,091 | €11,580 | -€511 | -4.2% |
| Total equity and liabilities | 10/49 | €571,748 | €609,584 | +€37,835 | +6.6% |
| Equity | 10/15 | €459,685 | €415,874 | -€43,810 | -9.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €422,484 | €378,674 | -€43,810 | -10.4% |
| Tax-exempt reserves | 132 | €51,000 | €51,000 | = | 0.0% |
| Distributable reserves | 133 | €371,484 | €327,674 | -€43,810 | -11.8% |
| Profit (loss) carried forward | 14 | €24,800 | €24,800 | = | 0.0% |
| Amounts payable | 17/49 | €112,064 | €193,709 | +€81,646 | +72.9% |
| Amounts payable within one year | 42/48 | €112,064 | €193,709 | +€81,646 | +72.9% |
| Financial debts | 43 | - | €29,379 | +€29,379 | |
| Credit institutions | 430/8 | - | €29,379 | +€29,379 | |
| Trade debts | 44 | €26,580 | €41,076 | +€14,496 | +54.5% |
| Suppliers | 440/4 | €26,580 | €41,076 | +€14,496 | +54.5% |
| Taxes, remuneration and social security | 45 | €7,718 | €8,052 | +€334 | +4.3% |
| Taxes | 450/3 | €7,718 | €8,052 | +€334 | +4.3% |
| Other amounts payable | 47/48 | €77,766 | €115,203 | +€37,437 | +48.1% |
| Non-recurring operating income | 76A | €26,281 | €13,013 | -€13,268 | -50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,281 | €25,765 | -€2,516 | -8.9% |
| Other operating charges | 640/8 | €4,351 | €4,578 | +€227 | +5.2% |
| Gross operating margin | 9900 | €36,462 | €135,786 | +€99,324 | +272% |
| Operating profit (loss) | 9901 | €3,830 | €105,443 | +€101,613 | +2,653% |
| Financial income | 75/76B | €571 | €0 | -€571 | -100% |
| Recurring financial income | 75 | €571 | €0 | -€571 | -100% |
| Financial charges | 65/66B | €4,081 | €6,130 | +€2,049 | +50.2% |
| Recurring financial charges | 65 | €4,081 | €6,130 | +€2,049 | +50.2% |
| Profit (loss) for the period before taxes | 9903 | €320 | €99,313 | +€98,993 | +30,977% |
| Income taxes | 67/77 | €5,063 | €27,920 | +€22,857 | +451% |
| Profit (loss) for the period | 9904 | -€4,743 | €71,393 | +€76,136 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,743 | €71,393 | +€76,136 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.