HEMELAER: 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.
What changed
HEMELAER
NACE 56.301, Cafés and bars
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€28,689
2023 · €1,439+€27,250
Equity
€53,048
2023 · €24,358+€28,689
Cash
€6,368
2023 · €3,214+€3,154
Balance sheet total
€796,071
2023 · €804,405-€8,334
Largest movements
Assets
- Tangible fixed assets -€16,585
down €16,585 (-2.2%), from €760,786 to €744,202
of which Land and buildings: -€12,975
Equity and liabilities
- Debts after one year -€50,557
down €50,557 (-12.0%), from €422,497 to €371,941
- Tax, wage and social debts +€38,621
up €38,621 (+85.7%), from €45,060 to €83,681
of which Taxes: +€19,416
- Trade debts -€31,662
down €31,662 (-33.0%), from €95,877 to €64,215
- Profit (loss) carried forward +€28,689
up €28,689 (+37.1%), from -€77,371 to -€48,682
Income statement
- Gross operating margin +€43,323
up €43,323 (+17.2%), from €252,030 to €295,353
- Staff costs +€17,982
up €17,982 (+8.7%), from €206,294 to €224,276
- Financial charges -€4,111
down €4,111 (-33.5%), from €12,264 to €8,153
From the 2023 result to the 2024 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.
Result 2023
€1,439
Gross operating margin
+€43,323
Staff costs
-€17,982
Depreciation
+€566
Other operating charges
-€2,768
Financial charges
+€4,111
Result 2024
€28,689
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€60,191
Investment
-€8,964
Financing
-€48,073
Cash 2023
€3,214
From operations (derived)
+€60,191
Net result for the year
+€28,689
Depreciation
+€19,056
Stocks and contracts
+€4,899
Receivables within one year
-€4,378
Deferred charges and accrued income
+€876
Trade debts
-€31,662
Tax, wage and social debts
+€38,621
Other debts
+€4,090
Investment (derived)
-€8,964
Investment in fixed assets (net)
-€8,964
Financing
-€48,073
Debts after one year
-€50,557
Current portion of long-term debt
+€924
Short-term financial debts
+€1,560
Cash 2024
€6,368
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €804,405 | €796,071 | -€8,334 | -1.0% |
| Fixed assets | 21/28 | €766,346 | €756,254 | -€10,092 | -1.3% |
| Tangible fixed assets | 22/27 | €760,786 | €744,202 | -€16,585 | -2.2% |
| Land and buildings | 22 | €740,409 | €727,434 | -€12,975 | -1.8% |
| Plant, machinery and equipment | 23 | €20,377 | €16,767 | -€3,610 | -17.7% |
| Financial fixed assets | 28 | €5,559 | €12,052 | +€6,493 | +117% |
| Current assets | 29/58 | €38,060 | €39,817 | +€1,758 | +4.6% |
| Stocks and contracts in progress | 3 | €22,657 | €17,758 | -€4,899 | -21.6% |
| Stocks | 30/36 | €22,657 | €17,758 | -€4,899 | -21.6% |
| Amounts receivable within one year | 40/41 | €9,657 | €14,036 | +€4,378 | +45.3% |
| Trade receivables | 40 | €2,088 | €6,467 | +€4,378 | +210% |
| Other amounts receivable | 41 | €7,569 | €7,569 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,214 | €6,368 | +€3,154 | +98.1% |
| Deferred charges and accrued income | 490/1 | €2,531 | €1,656 | -€876 | -34.6% |
| Total equity and liabilities | 10/49 | €804,405 | €796,071 | -€8,334 | -1.0% |
| Equity | 10/15 | €24,358 | €53,048 | +€28,689 | +118% |
| Contributions | 10/11 | €74,500 | €74,500 | = | 0.0% |
| Capital | 10 | €74,500 | €74,500 | = | 0.0% |
| Issued capital | 100 | €74,500 | €74,500 | = | 0.0% |
| Reserves | 13 | €27,230 | €27,230 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,450 | €7,450 | = | 0.0% |
| Legal reserve | 130 | €7,450 | €7,450 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,780 | €19,780 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,371 | -€48,682 | +€28,689 | +37.1% |
| Amounts payable | 17/49 | €780,047 | €743,024 | -€37,023 | -4.7% |
| Amounts payable after more than one year | 17 | €422,497 | €371,941 | -€50,557 | -12.0% |
| Financial debts | 170/4 | €422,497 | €371,941 | -€50,557 | -12.0% |
| Amounts payable within one year | 42/48 | €357,549 | €371,083 | +€13,534 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €49,633 | €50,557 | +€924 | +1.9% |
| Financial debts | 43 | €6,343 | €7,904 | +€1,560 | +24.6% |
| Credit institutions | 430/8 | €6,343 | €7,904 | +€1,560 | +24.6% |
| Trade debts | 44 | €95,877 | €64,215 | -€31,662 | -33.0% |
| Suppliers | 440/4 | €95,877 | €64,215 | -€31,662 | -33.0% |
| Taxes, remuneration and social security | 45 | €45,060 | €83,681 | +€38,621 | +85.7% |
| Taxes | 450/3 | €12,805 | €32,221 | +€19,416 | +152% |
| Remuneration and social security | 454/9 | €32,254 | €51,460 | +€19,206 | +59.5% |
| Other amounts payable | 47/48 | €160,636 | €164,726 | +€4,090 | +2.5% |
| Non-recurring operating income | 76A | €87 | - | -€87 | |
| Remuneration, social security and pensions | 62 | €206,294 | €224,276 | +€17,982 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,621 | €19,056 | -€566 | -2.9% |
| Other operating charges | 640/8 | €12,412 | €15,180 | +€2,768 | +22.3% |
| Gross operating margin | 9900 | €252,030 | €295,353 | +€43,323 | +17.2% |
| Operating profit (loss) | 9901 | €13,703 | €36,842 | +€23,139 | +169% |
| Financial charges | 65/66B | €12,264 | €8,153 | -€4,111 | -33.5% |
| Recurring financial charges | 65 | €12,264 | €8,153 | -€4,111 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €1,439 | €28,689 | +€27,250 | +1,893% |
| Profit (loss) for the period | 9904 | €1,439 | €28,689 | +€27,250 | +1,893% |
| Profit (loss) for the period to be appropriated | 9905 | €1,439 | €28,689 | +€27,250 | +1,893% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.