HEMERA CONSULTING: what changed
Two fiscal 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.
HEMERA CONSULTING
Largest movements
- Cash +€80,504
up €80,504 (+129.5%), from €62,149 to €142,653
mainly Other debts (+€130,859) and Net result for the year (+€78,221)
- Receivables within one year -€3,444
down €3,444 (-15.9%), from €21,637 to €18,193
of which Other amounts receivable: -€4,800
- Other debts +€130,859
up €130,859 (+31294.7%), from €418 to €131,277
- Profit (loss) carried forward -€53,664
no longer reported in 2025 (was €53,664)
- Trade debts -€2,168
down €2,168 (-36.8%), from €5,885 to €3,718
- Tax, wage and social debts +€1,830
up €1,830 (+46.3%), from €3,948 to €5,778
- Gross operating margin +€30,927
up €30,927 (+41.4%), from €74,691 to €105,618
- Taxes +€6,765
up €6,765 (+34.5%), from €19,635 to €26,400
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.
Cash bridge derived
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 | €84,321 | €161,178 | +€76,857 | +91.1% |
| Current assets | 29/58 | €84,321 | €161,178 | +€76,857 | +91.1% |
| Amounts receivable within one year | 40/41 | €21,637 | €18,193 | -€3,444 | -15.9% |
| Trade receivables | 40 | €16,837 | €18,193 | +€1,356 | +8.1% |
| Other amounts receivable | 41 | €4,800 | - | -€4,800 | |
| Cash at bank and in hand | 54/58 | €62,149 | €142,653 | +€80,504 | +129.5% |
| Deferred charges and accrued income | 490/1 | €535 | €332 | -€203 | -37.9% |
| Total equity and liabilities | 10/49 | €84,321 | €161,178 | +€76,857 | +91.1% |
| Equity | 10/15 | €74,069 | €20,405 | -€53,664 | -72.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,405 | €17,405 | = | 0.0% |
| Distributable reserves | 133 | €17,405 | €17,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,664 | - | -€53,664 | |
| Amounts payable | 17/49 | €10,251 | €140,773 | +€130,521 | +1273.2% |
| Amounts payable within one year | 42/48 | €10,251 | €140,773 | +€130,521 | +1273.2% |
| Trade debts | 44 | €5,885 | €3,718 | -€2,168 | -36.8% |
| Suppliers | 440/4 | €5,885 | €3,718 | -€2,168 | -36.8% |
| Taxes, remuneration and social security | 45 | €3,948 | €5,778 | +€1,830 | +46.3% |
| Taxes | 450/3 | €3,948 | €5,778 | +€1,830 | +46.3% |
| Other amounts payable | 47/48 | €418 | €131,277 | +€130,859 | +31294.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228 | - | -€228 | |
| Other operating charges | 640/8 | €1,041 | €876 | -€165 | -15.9% |
| Gross operating margin | 9900 | €74,691 | €105,618 | +€30,927 | +41.4% |
| Operating profit (loss) | 9901 | €73,422 | €104,742 | +€31,320 | +42.7% |
| Financial charges | 65/66B | €124 | €122 | -€2 | -1.7% |
| Recurring financial charges | 65 | €124 | €122 | -€2 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €73,299 | €104,621 | +€31,322 | +42.7% |
| Income taxes | 67/77 | €19,635 | €26,400 | +€6,765 | +34.5% |
| Profit (loss) for the period | 9904 | €53,664 | €78,221 | +€24,557 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,664 | €78,221 | +€24,557 | +45.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.