HEMELBOOM: 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.
HEMELBOOM
Largest movements
- Current investments +€21,350
up €21,350 (+3.7%), from €573,058 to €594,408
- Profit (loss) carried forward +€23,857
up €23,857 (+63.4%), from €37,657 to €61,514
No income-statement line moved by more than 1% of the activity.
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 | €589,857 | €611,514 | +€21,657 | +3.7% |
| Formation expenses | 20 | €1,729 | €1,225 | -€505 | -29.2% |
| Current assets | 29/58 | €588,128 | €610,289 | +€22,162 | +3.8% |
| Amounts receivable within one year | 40/41 | €15,035 | €15,010 | -€25 | -0.2% |
| Other amounts receivable | 41 | €15,035 | €15,010 | -€25 | -0.2% |
| Current investments | 50/53 | €573,058 | €594,408 | +€21,350 | +3.7% |
| Cash at bank and in hand | 54/58 | €34 | €871 | +€837 | +2,441% |
| Total equity and liabilities | 10/49 | €589,857 | €611,514 | +€21,657 | +3.7% |
| Equity | 10/15 | €587,657 | €611,514 | +€23,857 | +4.1% |
| Contributions | 10/11 | €550,000 | €550,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,657 | €61,514 | +€23,857 | +63.4% |
| Amounts payable | 17/49 | €2,200 | - | -€2,200 | |
| Amounts payable within one year | 42/48 | €2,200 | - | -€2,200 | |
| Other amounts payable | 47/48 | €2,200 | - | -€2,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €639 | €505 | -€135 | -21.1% |
| Other operating charges | 640/8 | €577 | €593 | +€16 | +2.8% |
| Operating profit (loss) | 9901 | -€1,216 | -€1,098 | +€118 | +9.7% |
| Financial income | 75/76B | €26,838 | €25,000 | -€1,838 | -6.8% |
| Recurring financial income | 75 | €26,838 | €25,000 | -€1,838 | -6.8% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €25,579 | €23,857 | -€1,722 | -6.7% |
| Profit (loss) for the period | 9904 | €25,579 | €23,857 | -€1,722 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,579 | €23,857 | -€1,722 | -6.7% |
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 26 October 2026 via checked.be.