Hemelakkers: what changed
Hemelakkers
Largest movements
- Stocks and contracts -€795,810
down €795,810 (-100%), from €795,810 to €0
- Current investments +€180,000
new in 2025: €180,000
- Cash +€19,406
up €19,406 (+254%), from €7,652 to €27,058
mainly Stocks and contracts (+€795,810) and Net result for the year (+€47,238)
- Debts after one year -€640,000
down €640,000 (-100%), from €640,000 to €0
- Reserves +€47,238
new in 2025: €47,238
- Trade debts -€23,905
down €23,905 (-76.7%), from €31,165 to €7,260
- Other debts +€14,946
up €14,946 (+12.4%), from €120,949 to €135,895
- Financial charges -€30,558
down €30,558 (-67.1%), from €45,549 to €14,991
- Gross operating margin +€25,950
up €25,950 (+46.4%), from €55,898 to €81,848
- Taxes +€17,666
up €17,666 (+4,445%), from €397 to €18,064
- Other operating charges -€7,383
down €7,383 (-71.6%), from €10,308 to €2,926
- Financial income +€1,370
new in 2025: €1,370
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €803,461 | €207,058 | -€596,403 | -74.2% |
| Current assets | 29/58 | €803,461 | €207,058 | -€596,403 | -74.2% |
| Stocks and contracts in progress | 3 | €795,810 | €0 | -€795,810 | -100% |
| Stocks | 30/36 | €795,810 | €0 | -€795,810 | -100% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | - | €180,000 | +€180,000 | |
| Cash at bank and in hand | 54/58 | €7,652 | €27,058 | +€19,406 | +254% |
| Total equity and liabilities | 10/49 | €803,461 | €207,058 | -€596,403 | -74.2% |
| Equity | 10/15 | €8,615 | €55,853 | +€47,238 | +548% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €47,238 | +€47,238 | |
| Distributable reserves | 133 | - | €47,238 | +€47,238 | |
| Profit (loss) carried forward | 14 | €3,615 | €3,615 | = | 0.0% |
| Amounts payable | 17/49 | €794,846 | €151,205 | -€643,641 | -81.0% |
| Amounts payable after more than one year | 17 | €640,000 | €0 | -€640,000 | -100% |
| Financial debts | 170/4 | €640,000 | €0 | -€640,000 | -100% |
| Amounts payable within one year | 42/48 | €154,846 | €151,205 | -€3,641 | -2.4% |
| Trade debts | 44 | €31,165 | €7,260 | -€23,905 | -76.7% |
| Suppliers | 440/4 | €31,165 | €7,260 | -€23,905 | -76.7% |
| Taxes, remuneration and social security | 45 | €2,732 | €8,050 | +€5,318 | +195% |
| Taxes | 450/3 | €2,732 | €8,050 | +€5,318 | +195% |
| Other amounts payable | 47/48 | €120,949 | €135,895 | +€14,946 | +12.4% |
| Other operating charges | 640/8 | €10,308 | €2,926 | -€7,383 | -71.6% |
| Gross operating margin | 9900 | €55,898 | €81,848 | +€25,950 | +46.4% |
| Operating profit (loss) | 9901 | €45,590 | €78,922 | +€33,333 | +73.1% |
| Financial income | 75/76B | - | €1,370 | +€1,370 | |
| Recurring financial income | 75 | - | €1,370 | +€1,370 | |
| Financial charges | 65/66B | €45,549 | €14,991 | -€30,558 | -67.1% |
| Recurring financial charges | 65 | €45,549 | €14,991 | -€30,558 | -67.1% |
| Profit (loss) for the period before taxes | 9903 | €41 | €65,301 | +€65,261 | +160,859% |
| Income taxes | 67/77 | €397 | €18,064 | +€17,666 | +4,445% |
| Profit (loss) for the period | 9904 | -€357 | €47,238 | +€47,594 | |
| Profit (loss) for the period to be appropriated | 9905 | -€357 | €47,238 | +€47,594 |
Next steps
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.