HEMDEM: 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.
HEMDEM
Largest movements
- Receivables within one year +€128,205
up €128,205 (+400,391%), from €32 to €128,237
of which Other amounts receivable: +€113,501
- Cash +€14,537
up €14,537 (+57,299%), from €25 to €14,562
mainly Net result for the year (+€85,451) and Other debts (+€72,581)
- Other debts +€72,581
up €72,581 (+10,730%), from €676 to €73,257
- Tax, wage and social debts +€56,487
new in 2025: €56,487
- Profit (loss) carried forward +€12,193
no longer reported in 2025 (was -€12,193)
- Gross operating margin +€111,031
up €111,031, from -€1,445 to €109,585
- Taxes +€26,667
new in 2025: €26,667
- Financial income +€3,094
new in 2025: €3,094
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 | €57 | €142,799 | +€142,742 | +248,723% |
| Current assets | 29/58 | €57 | €142,799 | +€142,742 | +248,723% |
| Amounts receivable within one year | 40/41 | €32 | €128,237 | +€128,205 | +400,391% |
| Trade receivables | 40 | €32 | €14,737 | +€14,705 | +45,923% |
| Other amounts receivable | 41 | - | €113,501 | +€113,501 | |
| Cash at bank and in hand | 54/58 | €25 | €14,562 | +€14,537 | +57,299% |
| Total equity and liabilities | 10/49 | €57 | €142,799 | +€142,742 | +248,723% |
| Equity | 10/15 | -€2,193 | €10,000 | +€12,193 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,193 | - | +€12,193 | |
| Amounts payable | 17/49 | €2,251 | €132,799 | +€130,548 | +5,800% |
| Amounts payable within one year | 42/48 | €861 | €130,944 | +€130,083 | +15,110% |
| Trade debts | 44 | €184 | €1,200 | +€1,015 | +550% |
| Suppliers | 440/4 | €184 | €1,200 | +€1,015 | +550% |
| Taxes, remuneration and social security | 45 | - | €56,487 | +€56,487 | |
| Taxes | 450/3 | - | €56,487 | +€56,487 | |
| Other amounts payable | 47/48 | €676 | €73,257 | +€72,581 | +10,730% |
| Accrued charges and deferred income | 492/3 | €1,390 | €1,855 | +€465 | +33.5% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€1,445 | €109,585 | +€111,031 | |
| Operating profit (loss) | 9901 | -€1,445 | €109,186 | +€110,631 | |
| Financial income | 75/76B | - | €3,094 | +€3,094 | |
| Recurring financial income | 75 | - | €3,094 | +€3,094 | |
| Financial charges | 65/66B | €99 | €161 | +€63 | +63.7% |
| Recurring financial charges | 65 | €99 | €161 | +€63 | +63.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,544 | €112,118 | +€113,662 | |
| Income taxes | 67/77 | - | €26,667 | +€26,667 | |
| Profit (loss) for the period | 9904 | -€1,544 | €85,451 | +€86,994 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,544 | €85,451 | +€86,994 |
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 16 October 2026 via checked.be.