Hemberg ARPS: 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 ARPS
Largest movements
- Cash +€18,887
up €18,887 (+41.9%), from €45,075 to €63,962
mainly Net result for the year (+€104,663) and Tax, wage and social debts (+€11,459)
- Reserves +€104,663
up €104,663 (+21.0%), from €498,610 to €603,273
of which Distributable reserves: +€104,663
- Debts after one year -€77,000
down €77,000 (-14.4%), from €532,880 to €455,880
No income-statement line moved by more than 1% of the activity.
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 | €1,442,632 | €1,462,897 | +€20,265 | +1.4% |
| Fixed assets | 21/28 | €1,374,880 | €1,374,880 | = | 0.0% |
| Financial fixed assets | 28 | €1,374,880 | €1,374,880 | = | 0.0% |
| Current assets | 29/58 | €67,752 | €88,017 | +€20,265 | +29.9% |
| Amounts receivable within one year | 40/41 | €22,677 | €23,056 | +€379 | +1.7% |
| Trade receivables | 40 | €17,500 | €17,500 | = | 0.0% |
| Other amounts receivable | 41 | €5,177 | €5,556 | +€379 | +7.3% |
| Cash at bank and in hand | 54/58 | €45,075 | €63,962 | +€18,887 | +41.9% |
| Deferred charges and accrued income | 490/1 | - | €999 | +€999 | |
| Total equity and liabilities | 10/49 | €1,442,632 | €1,462,897 | +€20,265 | +1.4% |
| Equity | 10/15 | €504,810 | €609,473 | +€104,663 | +20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €498,610 | €603,273 | +€104,663 | +21.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €496,750 | €601,413 | +€104,663 | +21.1% |
| Amounts payable | 17/49 | €937,822 | €853,423 | -€84,398 | -9.0% |
| Amounts payable after more than one year | 17 | €532,880 | €455,880 | -€77,000 | -14.4% |
| Financial debts | 170/4 | €532,880 | €455,880 | -€77,000 | -14.4% |
| Amounts payable within one year | 42/48 | €404,942 | €397,543 | -€7,398 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €98,000 | €84,000 | -€14,000 | -14.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,035 | €0 | -€1,035 | -100% |
| Suppliers | 440/4 | €1,035 | €0 | -€1,035 | -100% |
| Taxes, remuneration and social security | 45 | €3,782 | €15,241 | +€11,459 | +303% |
| Taxes | 450/3 | €801 | €12,242 | +€11,441 | +1,428% |
| Remuneration and social security | 454/9 | €2,981 | €2,999 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €302,126 | €298,303 | -€3,823 | -1.3% |
| Other operating charges | 640/8 | €1,101 | €1,112 | +€11 | +1.0% |
| Gross operating margin | 9900 | €154,732 | €155,987 | +€1,255 | +0.8% |
| Operating profit (loss) | 9901 | €153,631 | €154,875 | +€1,244 | +0.8% |
| Financial income | 75/76B | €359 | €379 | +€20 | +5.6% |
| Recurring financial income | 75 | €359 | €379 | +€20 | +5.6% |
| Financial charges | 65/66B | €7,680 | €7,946 | +€266 | +3.5% |
| Recurring financial charges | 65 | €7,680 | €7,946 | +€266 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €146,309 | €147,308 | +€999 | +0.7% |
| Income taxes | 67/77 | €42,257 | €42,644 | +€387 | +0.9% |
| Profit (loss) for the period | 9904 | €104,052 | €104,663 | +€611 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €104,052 | €104,663 | +€611 | +0.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.