HEMELEERS: 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.
HEMELEERS
Largest movements
- Cash -€2,483
down €2,483 (-4.9%), from €50,741 to €48,258
mainly Net result for the year (-€6,206) and Investment in fixed assets (net) (-€578)
- Tangible fixed assets -€2,069
down €2,069 (-21.6%), from €9,568 to €7,499
of which Furniture and vehicles: -€2,069
- Receivables within one year -€1,128
down €1,128 (-12.0%), from €9,373 to €8,244
of which Trade receivables: -€1,141
- Reserves -€6,206
down €6,206 (-12.8%), from €48,579 to €42,373
- Gross operating margin -€6,992
down €6,992, from €3,844 to -€3,148
- Depreciation +€60
up €60 (+2.3%), from €2,587 to €2,646
- Financial charges +€48
up €48 (+155%), from €31 to €79
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 | €70,066 | €64,398 | -€5,668 | -8.1% |
| Fixed assets | 21/28 | €9,568 | €7,499 | -€2,069 | -21.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €9,568 | €7,499 | -€2,069 | -21.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €9,568 | €7,499 | -€2,069 | -21.6% |
| Current assets | 29/58 | €60,499 | €56,899 | -€3,600 | -5.9% |
| Amounts receivable within one year | 40/41 | €9,373 | €8,244 | -€1,128 | -12.0% |
| Trade receivables | 40 | €9,310 | €8,169 | -€1,141 | -12.3% |
| Other amounts receivable | 41 | €63 | €76 | +€13 | +20.4% |
| Cash at bank and in hand | 54/58 | €50,741 | €48,258 | -€2,483 | -4.9% |
| Deferred charges and accrued income | 490/1 | €385 | €397 | +€12 | +3.0% |
| Total equity and liabilities | 10/49 | €70,066 | €64,398 | -€5,668 | -8.1% |
| Equity | 10/15 | €68,579 | €62,373 | -€6,206 | -9.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €48,579 | €42,373 | -€6,206 | -12.8% |
| Distributable reserves | 133 | €48,579 | €42,373 | -€6,206 | -12.8% |
| Amounts payable | 17/49 | €1,487 | €2,025 | +€538 | +36.2% |
| Amounts payable within one year | 42/48 | €1,487 | €2,025 | +€538 | +36.2% |
| Trade debts | 44 | €224 | €632 | +€408 | +182% |
| Suppliers | 440/4 | €224 | €632 | +€408 | +182% |
| Taxes, remuneration and social security | 45 | €1,110 | €1,239 | +€130 | +11.7% |
| Taxes | 450/3 | €1,110 | €1,239 | +€130 | +11.7% |
| Other amounts payable | 47/48 | €154 | €154 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,587 | €2,646 | +€60 | +2.3% |
| Other operating charges | 640/8 | €547 | €585 | +€37 | +6.8% |
| Gross operating margin | 9900 | €3,844 | -€3,148 | -€6,992 | |
| Operating profit (loss) | 9901 | €710 | -€6,379 | -€7,089 | |
| Financial income | 75/76B | €221 | €252 | +€31 | +13.9% |
| Recurring financial income | 75 | €221 | €252 | +€31 | +13.9% |
| Financial charges | 65/66B | €31 | €79 | +€48 | +155% |
| Recurring financial charges | 65 | €31 | €79 | +€48 | +155% |
| Profit (loss) for the period before taxes | 9903 | €900 | -€6,206 | -€7,106 | |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | €900 | -€6,206 | -€7,106 | |
| Profit (loss) for the period to be appropriated | 9905 | €900 | -€6,206 | -€7,106 |
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 22 October 2026 via checked.be.