Hemberg-ICT: 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-ICT
Largest movements
- Cash -€13,920
down €13,920 (-17.0%), from €82,056 to €68,136
mainly Contributions, distributions and other (-€90,000) and Investment in fixed assets (net) (-€10,599)
- Receivables within one year -€3,163
down €3,163 (-17.1%), from €18,522 to €15,359
- Tangible fixed assets -€3,121
down €3,121 (-5.8%), from €54,013 to €50,892
of which Furniture and vehicles: -€11,001
- Stocks and contracts -€1,971
no longer reported in 2025 (was €1,971)
- Reserves -€21,000
down €21,000 (-14.5%), from €145,000 to €124,000
- Depreciation +€10,675
up €10,675 (+351%), from €3,044 to €13,720
- Taxes -€2,014
down €2,014 (-10.0%), from €20,168 to €18,154
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 | €157,680 | €135,685 | -€21,995 | -13.9% |
| Fixed assets | 21/28 | €54,013 | €50,892 | -€3,121 | -5.8% |
| Tangible fixed assets | 22/27 | €54,013 | €50,892 | -€3,121 | -5.8% |
| Plant, machinery and equipment | 23 | - | €7,880 | +€7,880 | |
| Furniture and vehicles | 24 | €54,013 | €43,012 | -€11,001 | -20.4% |
| Current assets | 29/58 | €103,667 | €84,793 | -€18,874 | -18.2% |
| Stocks and contracts in progress | 3 | €1,971 | - | -€1,971 | |
| Stocks | 30/36 | €1,971 | - | -€1,971 | |
| Amounts receivable within one year | 40/41 | €18,522 | €15,359 | -€3,163 | -17.1% |
| Trade receivables | 40 | €18,522 | €15,359 | -€3,163 | -17.1% |
| Cash at bank and in hand | 54/58 | €82,056 | €68,136 | -€13,920 | -17.0% |
| Deferred charges and accrued income | 490/1 | €1,119 | €1,299 | +€180 | +16.1% |
| Total equity and liabilities | 10/49 | €157,680 | €135,685 | -€21,995 | -13.9% |
| Equity | 10/15 | €147,557 | €126,524 | -€21,032 | -14.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €145,000 | €124,000 | -€21,000 | -14.5% |
| Distributable reserves | 133 | €145,000 | €124,000 | -€21,000 | -14.5% |
| Profit (loss) carried forward | 14 | €557 | €524 | -€32 | -5.8% |
| Amounts payable | 17/49 | €10,123 | €9,161 | -€963 | -9.5% |
| Amounts payable within one year | 42/48 | €10,123 | €9,161 | -€963 | -9.5% |
| Trade debts | 44 | €430 | €105 | -€325 | -75.6% |
| Suppliers | 440/4 | €430 | €105 | -€325 | -75.6% |
| Taxes, remuneration and social security | 45 | €9,319 | €7,971 | -€1,348 | -14.5% |
| Taxes | 450/3 | €9,319 | €7,971 | -€1,348 | -14.5% |
| Other amounts payable | 47/48 | €375 | €1,085 | +€710 | +189% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,044 | €13,720 | +€10,675 | +351% |
| Other operating charges | 640/8 | €241 | €244 | +€4 | +1.5% |
| Gross operating margin | 9900 | €100,904 | €101,293 | +€389 | +0.4% |
| Operating profit (loss) | 9901 | €97,619 | €87,329 | -€10,290 | -10.5% |
| Financial charges | 65/66B | €105 | €207 | +€102 | +97.3% |
| Recurring financial charges | 65 | €105 | €207 | +€102 | +97.3% |
| Profit (loss) for the period before taxes | 9903 | €97,514 | €87,122 | -€10,392 | -10.7% |
| Income taxes | 67/77 | €20,168 | €18,154 | -€2,014 | -10.0% |
| Profit (loss) for the period | 9904 | €77,346 | €68,968 | -€8,379 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €77,346 | €68,968 | -€8,379 | -10.8% |
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 23 October 2026 via checked.be.