HEMBYSE: 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.
HEMBYSE
Largest movements
- Cash -€37,006
down €37,006 (-31.2%), from €118,517 to €81,511
mainly Receivables within one year (-€25,089) and Investment in fixed assets (net) (-€13,675)
- Receivables within one year +€25,089
up €25,089 (+476.9%), from €5,261 to €30,350
of which Other amounts receivable: +€12,941
- Deferred charges and accrued income +€8,161
up €8,161 (+111.8%), from €7,298 to €15,458
- Tangible fixed assets +€3,588
up €3,588 (+6.2%), from €57,505 to €61,092
of which Other tangible fixed assets: +€8,498
- Reserves +€5,385
up €5,385 (+3.7%), from €146,968 to €152,354
- Other debts -€4,431
down €4,431 (-87.4%), from €5,073 to €642
- Trade debts -€3,564
down €3,564 (-35.1%), from €10,142 to €6,579
- Tax, wage and social debts +€2,441
up €2,441 (+28.3%), from €8,617 to €11,058
- Gross operating margin -€50,239
down €50,239 (-73.4%), from €68,486 to €18,246
- Taxes -€17,329
down €17,329 (-89.4%), from €19,388 to €2,059
- Depreciation +€3,046
up €3,046 (+43.3%), from €7,041 to €10,087
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.
Cash bridge derived
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 | €189,400 | €189,232 | -€168 | -0.1% |
| Fixed assets | 21/28 | €58,325 | €61,912 | +€3,588 | +6.2% |
| Tangible fixed assets | 22/27 | €57,505 | €61,092 | +€3,588 | +6.2% |
| Plant, machinery and equipment | 23 | €11,352 | €8,002 | -€3,350 | -29.5% |
| Furniture and vehicles | 24 | €4,751 | €3,191 | -€1,560 | -32.8% |
| Other tangible fixed assets | 26 | €41,401 | €49,899 | +€8,498 | +20.5% |
| Financial fixed assets | 28 | €820 | €820 | = | 0.0% |
| Current assets | 29/58 | €131,075 | €127,319 | -€3,756 | -2.9% |
| Amounts receivable within one year | 40/41 | €5,261 | €30,350 | +€25,089 | +476.9% |
| Trade receivables | 40 | €5,261 | €17,409 | +€12,148 | +230.9% |
| Other amounts receivable | 41 | - | €12,941 | +€12,941 | |
| Cash at bank and in hand | 54/58 | €118,517 | €81,511 | -€37,006 | -31.2% |
| Deferred charges and accrued income | 490/1 | €7,298 | €15,458 | +€8,161 | +111.8% |
| Total equity and liabilities | 10/49 | €189,400 | €189,232 | -€168 | -0.1% |
| Equity | 10/15 | €165,568 | €170,954 | +€5,385 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €146,968 | €152,354 | +€5,385 | +3.7% |
| Distributable reserves | 133 | €146,968 | €152,354 | +€5,385 | +3.7% |
| Amounts payable | 17/49 | €23,832 | €18,278 | -€5,553 | -23.3% |
| Amounts payable within one year | 42/48 | €23,832 | €18,278 | -€5,553 | -23.3% |
| Trade debts | 44 | €10,142 | €6,579 | -€3,564 | -35.1% |
| Suppliers | 440/4 | €10,142 | €6,579 | -€3,564 | -35.1% |
| Taxes, remuneration and social security | 45 | €8,617 | €11,058 | +€2,441 | +28.3% |
| Taxes | 450/3 | €8,617 | €11,058 | +€2,441 | +28.3% |
| Other amounts payable | 47/48 | €5,073 | €642 | -€4,431 | -87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,041 | €10,087 | +€3,046 | +43.3% |
| Other operating charges | 640/8 | €770 | €682 | -€88 | -11.5% |
| Gross operating margin | 9900 | €68,486 | €18,246 | -€50,239 | -73.4% |
| Operating profit (loss) | 9901 | €60,675 | €7,478 | -€53,197 | -87.7% |
| Financial income | 75/76B | €0 | €15 | +€15 | +76300.0% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +76300.0% |
| Financial charges | 65/66B | €72 | €49 | -€23 | -32.2% |
| Recurring financial charges | 65 | €72 | €49 | -€23 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €60,603 | €7,444 | -€53,159 | -87.7% |
| Income taxes | 67/77 | €19,388 | €2,059 | -€17,329 | -89.4% |
| Profit (loss) for the period | 9904 | €41,214 | €5,385 | -€35,829 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,214 | €5,385 | -€35,829 | -86.9% |
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 11 October 2026 via checked.be.