Hemberg ARP: 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.
Hemberg ARP
Largest movements
- Tangible fixed assets +€37,392
up €37,392 (+3.0%), from €1.2m to €1.3m
of which Assets under construction and advance payments: +€37,392
- Cash -€25,269
down €25,269 (-77.7%), from €32,506 to €7,237
mainly Investment in fixed assets (net) (-€73,250) and Debts after one year (-€48,932)
- Receivables within one year -€19,848
down €19,848 (-22.1%), from €89,973 to €70,125
- Debts after one year -€48,932
down €48,932 (-5.3%), from €926,216 to €877,284
- Current portion of long-term debt +€25,149
up €25,149 (+106%), from €23,784 to €48,932
- Other debts +€16,859
up €16,859 (+187%), from €9,035 to €25,894
- Gross operating margin +€60,211
up €60,211 (+277%), from €21,707 to €81,918
- Depreciation +€35,858
new in 2025: €35,858
- Financial charges +€9,412
up €9,412 (+33.7%), from €27,934 to €37,346
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 | €1,363,331 | €1,355,683 | -€7,647 | -0.6% |
| Fixed assets | 21/28 | €1,240,852 | €1,278,243 | +€37,392 | +3.0% |
| Tangible fixed assets | 22/27 | €1,240,852 | €1,278,243 | +€37,392 | +3.0% |
| Land and buildings | 22 | €105,724 | €105,724 | = | 0.0% |
| Assets under construction and advance payments | 27 | €1,135,128 | €1,172,519 | +€37,392 | +3.3% |
| Current assets | 29/58 | €122,479 | €77,440 | -€45,039 | -36.8% |
| Amounts receivable within one year | 40/41 | €89,973 | €70,125 | -€19,848 | -22.1% |
| Other amounts receivable | 41 | €89,973 | €70,125 | -€19,848 | -22.1% |
| Cash at bank and in hand | 54/58 | €32,506 | €7,237 | -€25,269 | -77.7% |
| Deferred charges and accrued income | 490/1 | - | €78 | +€78 | |
| Total equity and liabilities | 10/49 | €1,363,331 | €1,355,683 | -€7,647 | -0.6% |
| Equity | 10/15 | €395,406 | €402,315 | +€6,909 | +1.7% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €364,406 | €371,315 | +€6,909 | +1.9% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €361,306 | €368,215 | +€6,909 | +1.9% |
| Amounts payable | 17/49 | €967,925 | €953,369 | -€14,557 | -1.5% |
| Amounts payable after more than one year | 17 | €926,216 | €877,284 | -€48,932 | -5.3% |
| Financial debts | 170/4 | €926,216 | €877,284 | -€48,932 | -5.3% |
| Amounts payable within one year | 42/48 | €38,959 | €75,398 | +€36,439 | +93.5% |
| Current portion of amounts payable after more than one year | 42 | €23,784 | €48,932 | +€25,149 | +106% |
| Trade debts | 44 | €5,998 | €572 | -€5,426 | -90.5% |
| Suppliers | 440/4 | €5,998 | €572 | -€5,426 | -90.5% |
| Taxes, remuneration and social security | 45 | €142 | €0 | -€142 | -100% |
| Taxes | 450/3 | €142 | €0 | -€142 | -100% |
| Other amounts payable | 47/48 | €9,035 | €25,894 | +€16,859 | +187% |
| Accrued charges and deferred income | 492/3 | €2,750 | €686 | -€2,064 | -75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €35,858 | +€35,858 | |
| Other operating charges | 640/8 | €2,956 | €2,212 | -€744 | -25.2% |
| Gross operating margin | 9900 | €21,707 | €81,918 | +€60,211 | +277% |
| Operating profit (loss) | 9901 | €18,751 | €43,848 | +€25,097 | +134% |
| Financial income | 75/76B | €1,064 | €407 | -€656 | -61.7% |
| Recurring financial income | 75 | €1,064 | €407 | -€656 | -61.7% |
| Financial charges | 65/66B | €27,934 | €37,346 | +€9,412 | +33.7% |
| Recurring financial charges | 65 | €27,934 | €37,346 | +€9,412 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,119 | €6,909 | +€15,028 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,119 | €6,909 | +€15,028 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,119 | €6,909 | +€15,028 |
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 21 October 2026 via checked.be.