HEMELAER INTERIOR: 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.
HEMELAER INTERIOR
Largest movements
- Receivables within one year -€29,011
down €29,011 (-15.8%), from €183,746 to €154,735
of which Trade receivables: -€33,630
- Cash +€21,093
up €21,093 (+375%), from €5,630 to €26,723
mainly Current portion of long-term debt (+€100,075) and Receivables within one year (+€29,011)
- Stocks and contracts +€12,823
up €12,823 (+4.5%), from €286,377 to €299,200
- Current portion of long-term debt +€100,075
up €100,075 (+2,461%), from €4,066 to €104,141
- Short-term financial debts -€84,488
down €84,488 (-73.8%), from €114,488 to €30,000
- Tax, wage and social debts -€10,228
down €10,228 (-36.3%), from €28,176 to €17,948
of which Taxes: -€10,485
- Gross operating margin -€13,879
down €13,879 (-27.5%), from €50,522 to €36,643
- Financial charges -€7,355
down €7,355 (-69.7%), from €10,547 to €3,193
- Staff costs +€1,666
up €1,666 (+7.5%), from €22,295 to €23,961
- Depreciation -€1,557
down €1,557 (-18.3%), from €8,490 to €6,934
- Financial income -€872
down €872 (-34.1%), from €2,559 to €1,687
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 | €507,726 | €510,731 | +€3,005 | +0.6% |
| Fixed assets | 21/28 | €31,891 | €29,990 | -€1,902 | -6.0% |
| Tangible fixed assets | 22/27 | €31,891 | €29,990 | -€1,902 | -6.0% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €26,024 | €25,821 | -€203 | -0.8% |
| Furniture and vehicles | 24 | €5,868 | €4,169 | -€1,699 | -29.0% |
| Current assets | 29/58 | €475,835 | €480,741 | +€4,906 | +1.0% |
| Stocks and contracts in progress | 3 | €286,377 | €299,200 | +€12,823 | +4.5% |
| Stocks | 30/36 | €286,377 | €299,200 | +€12,823 | +4.5% |
| Amounts receivable within one year | 40/41 | €183,746 | €154,735 | -€29,011 | -15.8% |
| Trade receivables | 40 | €76,476 | €42,846 | -€33,630 | -44.0% |
| Other amounts receivable | 41 | €107,270 | €111,889 | +€4,619 | +4.3% |
| Cash at bank and in hand | 54/58 | €5,630 | €26,723 | +€21,093 | +375% |
| Deferred charges and accrued income | 490/1 | €82 | €83 | +€2 | +2.0% |
| Total equity and liabilities | 10/49 | €507,726 | €510,731 | +€3,005 | +0.6% |
| Equity | 10/15 | €247,570 | €249,677 | +€2,106 | +0.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €222,570 | €224,677 | +€2,106 | +0.9% |
| Distributable reserves | 133 | €222,570 | €224,677 | +€2,106 | +0.9% |
| Amounts payable | 17/49 | €260,156 | €261,054 | +€898 | +0.3% |
| Amounts payable after more than one year | 17 | €4,489 | €349 | -€4,141 | -92.2% |
| Financial debts | 170/4 | €4,489 | €349 | -€4,141 | -92.2% |
| Amounts payable within one year | 42/48 | €254,763 | €259,819 | +€5,056 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €4,066 | €104,141 | +€100,075 | +2,461% |
| Financial debts | 43 | €114,488 | €30,000 | -€84,488 | -73.8% |
| Credit institutions | 430/8 | €114,488 | €30,000 | -€84,488 | -73.8% |
| Trade debts | 44 | €108,033 | €107,730 | -€303 | -0.3% |
| Suppliers | 440/4 | €108,033 | €107,730 | -€303 | -0.3% |
| Taxes, remuneration and social security | 45 | €28,176 | €17,948 | -€10,228 | -36.3% |
| Taxes | 450/3 | €24,793 | €14,308 | -€10,485 | -42.3% |
| Remuneration and social security | 454/9 | €3,382 | €3,639 | +€257 | +7.6% |
| Accrued charges and deferred income | 492/3 | €903 | €886 | -€17 | -1.8% |
| Remuneration, social security and pensions | 62 | €22,295 | €23,961 | +€1,666 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,490 | €6,934 | -€1,557 | -18.3% |
| Other operating charges | 640/8 | €2,215 | €1,518 | -€697 | -31.5% |
| Gross operating margin | 9900 | €50,522 | €36,643 | -€13,879 | -27.5% |
| Operating profit (loss) | 9901 | €17,522 | €4,230 | -€13,292 | -75.9% |
| Financial income | 75/76B | €2,559 | €1,687 | -€872 | -34.1% |
| Recurring financial income | 75 | €2,559 | €1,687 | -€872 | -34.1% |
| Financial charges | 65/66B | €10,547 | €3,193 | -€7,355 | -69.7% |
| Recurring financial charges | 65 | €10,547 | €3,193 | -€7,355 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | €9,534 | €2,724 | -€6,809 | -71.4% |
| Income taxes | 67/77 | €1,258 | €618 | -€640 | -50.9% |
| Profit (loss) for the period | 9904 | €8,276 | €2,106 | -€6,169 | -74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,276 | €2,106 | -€6,169 | -74.5% |
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 19 October 2026 via checked.be.