HEMELRIJK: 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.
HEMELRIJK
Largest movements
- Receivables within one year +€211,026
up €211,026 (+12.0%), from €1.8m to €2.0m
of which Other amounts receivable: +€238,389
- Tangible fixed assets -€99,323
down €99,323 (-19.3%), from €515,693 to €416,370
of which Land and buildings: -€79,484
- Current investments +€33,000
up €33,000 (+79.3%), from €41,635 to €74,635
- Deferred charges and accrued income +€31,056
up €31,056 (+38.6%), from €80,513 to €111,569
- Reserves +€289,029
up €289,029 (+17.5%), from €1.6m to €1.9m
of which Distributable reserves: +€289,029
- Debts after one year -€81,198
down €81,198 (-19.7%), from €412,204 to €331,006
- Financial income -€183,973
down €183,973 (-41.2%), from €446,945 to €262,972
- Gross operating margin +€67,221
up €67,221 (+42.6%), from €157,740 to €224,961
- Depreciation +€7,253
up €7,253 (+7.6%), from €95,912 to €103,166
- Other operating charges +€4,383
up €4,383 (+39.4%), from €11,119 to €15,502
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,437,823 | €2,622,954 | +€185,131 | +7.6% |
| Fixed assets | 21/28 | €533,844 | €434,521 | -€99,323 | -18.6% |
| Tangible fixed assets | 22/27 | €515,693 | €416,370 | -€99,323 | -19.3% |
| Land and buildings | 22 | €437,245 | €357,761 | -€79,484 | -18.2% |
| Plant, machinery and equipment | 23 | €4,416 | €1,558 | -€2,858 | -64.7% |
| Furniture and vehicles | 24 | €74,032 | €57,051 | -€16,981 | -22.9% |
| Financial fixed assets | 28 | €18,151 | €18,151 | = | 0.0% |
| Current assets | 29/58 | €1,903,980 | €2,188,433 | +€284,454 | +14.9% |
| Amounts receivable within one year | 40/41 | €1,758,540 | €1,969,566 | +€211,026 | +12.0% |
| Trade receivables | 40 | €400,785 | €373,421 | -€27,363 | -6.8% |
| Other amounts receivable | 41 | €1,357,755 | €1,596,144 | +€238,389 | +17.6% |
| Current investments | 50/53 | €41,635 | €74,635 | +€33,000 | +79.3% |
| Cash at bank and in hand | 54/58 | €23,292 | €32,663 | +€9,372 | +40.2% |
| Deferred charges and accrued income | 490/1 | €80,513 | €111,569 | +€31,056 | +38.6% |
| Total equity and liabilities | 10/49 | €2,437,823 | €2,622,954 | +€185,131 | +7.6% |
| Equity | 10/15 | €1,884,526 | €2,173,555 | +€289,029 | +15.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,648,331 | €1,937,359 | +€289,029 | +17.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,646,471 | €1,935,500 | +€289,029 | +17.6% |
| Profit (loss) carried forward | 14 | €217,603 | €217,603 | = | 0.0% |
| Amounts payable | 17/49 | €553,298 | €449,400 | -€103,898 | -18.8% |
| Amounts payable after more than one year | 17 | €412,204 | €331,006 | -€81,198 | -19.7% |
| Financial debts | 170/4 | €412,204 | €331,006 | -€81,198 | -19.7% |
| Amounts payable within one year | 42/48 | €141,093 | €118,394 | -€22,700 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €16,250 | €16,948 | +€698 | +4.3% |
| Taxes, remuneration and social security | 45 | €106,270 | €82,873 | -€23,398 | -22.0% |
| Taxes | 450/3 | €106,270 | €82,873 | -€23,398 | -22.0% |
| Other amounts payable | 47/48 | €18,572 | €18,572 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,912 | €103,166 | +€7,253 | +7.6% |
| Other operating charges | 640/8 | €11,119 | €15,502 | +€4,383 | +39.4% |
| Gross operating margin | 9900 | €157,740 | €224,961 | +€67,221 | +42.6% |
| Operating profit (loss) | 9901 | €50,709 | €106,293 | +€55,585 | +110% |
| Financial income | 75/76B | €446,945 | €262,972 | -€183,973 | -41.2% |
| Recurring financial income | 75 | €446,945 | €262,972 | -€183,973 | -41.2% |
| Financial charges | 65/66B | €22,506 | €22,889 | +€383 | +1.7% |
| Recurring financial charges | 65 | €22,506 | €22,889 | +€383 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €475,148 | €346,377 | -€128,771 | -27.1% |
| Income taxes | 67/77 | €55,620 | €57,348 | +€1,728 | +3.1% |
| Profit (loss) for the period | 9904 | €419,528 | €289,029 | -€130,499 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €419,528 | €289,029 | -€130,499 | -31.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.