HEMELAERS: what changed
What changed
HEMELAERS
NACE 43.341, Painting of buildings
filed annual accounts (NBB)
Net result for the year
€25,125
2024 · €21,469+€3,655
Equity
€183,641
2024 · €158,517+€25,125
Cash
€121,960
2024 · €126,625-€4,665
Balance sheet total
€189,306
2024 · €167,698+€21,608
Largest movements
Assets
- Tangible fixed assets +€26,583
up €26,583 (+81.8%), from €32,497 to €59,080
of which Land and buildings: +€33,576
- Cash -€4,665
down €4,665 (-3.7%), from €126,625 to €121,960
mainly Investment in fixed assets (net) (-€35,000) and Trade debts (-€4,011)
Equity and liabilities
- Reserves +€25,125
up €25,125 (+18.0%), from €139,917 to €165,041
of which Distributable reserves: +€25,125
- Trade debts -€4,011
down €4,011 (-77.6%), from €5,169 to €1,158
Income statement
- Gross operating margin +€6,152
up €6,152 (+15.6%), from €39,367 to €45,519
- Taxes +€1,569
up €1,569 (+16.7%), from €9,393 to €10,962
- Depreciation +€784
up €784 (+10.3%), from €7,633 to €8,417
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€21,469
Gross operating margin
+€6,152
Depreciation
-€784
Other operating charges
+€53
Financial income
-€238
Financial charges
+€42
Taxes
-€1,569
Result 2025
€25,125
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€30,335
Investment
-€35,000
Financing
€0
Cash 2024
€126,625
From operations (derived)
+€30,335
Net result for the year
+€25,125
Depreciation
+€8,417
Receivables within one year
+€850
Deferred charges and accrued income
-€540
Trade debts
-€4,011
Tax, wage and social debts
-€567
Other debts
+€1,061
Investment (derived)
-€35,000
Investment in fixed assets (net)
-€35,000
Cash 2025
€121,960
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,698 | €189,306 | +€21,608 | +12.9% |
| Fixed assets | 21/28 | €32,497 | €59,080 | +€26,583 | +81.8% |
| Tangible fixed assets | 22/27 | €32,497 | €59,080 | +€26,583 | +81.8% |
| Land and buildings | 22 | €6,603 | €40,180 | +€33,576 | +508% |
| Plant, machinery and equipment | 23 | €1,207 | €589 | -€618 | -51.2% |
| Furniture and vehicles | 24 | €24,687 | €18,311 | -€6,376 | -25.8% |
| Current assets | 29/58 | €135,201 | €130,226 | -€4,975 | -3.7% |
| Amounts receivable within one year | 40/41 | €8,576 | €7,726 | -€850 | -9.9% |
| Trade receivables | 40 | €4,473 | €6 | -€4,467 | -99.9% |
| Other amounts receivable | 41 | €4,103 | €7,720 | +€3,617 | +88.2% |
| Cash at bank and in hand | 54/58 | €126,625 | €121,960 | -€4,665 | -3.7% |
| Deferred charges and accrued income | 490/1 | - | €540 | +€540 | |
| Total equity and liabilities | 10/49 | €167,698 | €189,306 | +€21,608 | +12.9% |
| Equity | 10/15 | €158,517 | €183,641 | +€25,125 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €139,917 | €165,041 | +€25,125 | +18.0% |
| Non-distributable reserves | 130/1 | €1,239 | €1,239 | = | 0.0% |
| Other | 1319 | €1,239 | €1,239 | = | 0.0% |
| Distributable reserves | 133 | €138,677 | €163,802 | +€25,125 | +18.1% |
| Amounts payable | 17/49 | €9,181 | €5,664 | -€3,517 | -38.3% |
| Amounts payable within one year | 42/48 | €9,181 | €5,664 | -€3,517 | -38.3% |
| Trade debts | 44 | €5,169 | €1,158 | -€4,011 | -77.6% |
| Suppliers | 440/4 | €5,169 | €1,158 | -€4,011 | -77.6% |
| Taxes, remuneration and social security | 45 | €1,834 | €1,267 | -€567 | -30.9% |
| Taxes | 450/3 | €1,834 | €53 | -€1,781 | -97.1% |
| Remuneration and social security | 454/9 | - | €1,215 | +€1,215 | |
| Other amounts payable | 47/48 | €2,178 | €3,239 | +€1,061 | +48.7% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,633 | €8,417 | +€784 | +10.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €750 | €697 | -€53 | -7.1% |
| Gross operating margin | 9900 | €39,367 | €45,519 | +€6,152 | +15.6% |
| Operating profit (loss) | 9901 | €30,984 | €36,404 | +€5,420 | +17.5% |
| Financial income | 75/76B | €311 | €73 | -€238 | -76.6% |
| Recurring financial income | 75 | €311 | €73 | -€238 | -76.6% |
| Financial charges | 65/66B | €432 | €391 | -€42 | -9.6% |
| Recurring financial charges | 65 | €432 | €391 | -€42 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €30,862 | €36,086 | +€5,224 | +16.9% |
| Income taxes | 67/77 | €9,393 | €10,962 | +€1,569 | +16.7% |
| Profit (loss) for the period | 9904 | €21,469 | €25,125 | +€3,655 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,469 | €25,125 | +€3,655 | +17.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.