HÉMÉRÉ: what changed
HÉMÉRÉ
Largest movements
- Cash -€30,107
down €30,107 (-93.1%), from €32,344 to €2,237
mainly Receivables within one year (-€16,126) and Tax, wage and social debts (-€15,357)
- Receivables within one year +€16,126
up €16,126 (+47.9%), from €33,632 to €49,758
of which Other amounts receivable: +€15,276
- Tangible fixed assets +€5,187
up €5,187 (+482%), from €1,076 to €6,263
of which Other tangible fixed assets: +€3,983
- Stocks and contracts -€4,136
down €4,136 (-1.3%), from €327,221 to €323,085
- Tax, wage and social debts -€15,357
down €15,357 (-100%), from €15,357 to €0
of which Taxes: -€15,357
- Gross operating margin -€24,272
down €24,272, from €22,943 to -€1,329
- Taxes -€6,235
down €6,235 (-97.9%), from €6,368 to €132
- Depreciation +€587
up €587 (+627%), from €94 to €681
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 | €397,003 | €384,094 | -€12,909 | -3.3% |
| Fixed assets | 21/28 | €1,076 | €6,263 | +€5,187 | +482% |
| Tangible fixed assets | 22/27 | €1,076 | €6,263 | +€5,187 | +482% |
| Furniture and vehicles | 24 | - | €1,203 | +€1,203 | |
| Other tangible fixed assets | 26 | €1,076 | €5,060 | +€3,983 | +370% |
| Current assets | 29/58 | €395,927 | €377,831 | -€18,096 | -4.6% |
| Stocks and contracts in progress | 3 | €327,221 | €323,085 | -€4,136 | -1.3% |
| Stocks | 30/36 | €327,221 | €323,085 | -€4,136 | -1.3% |
| Amounts receivable within one year | 40/41 | €33,632 | €49,758 | +€16,126 | +47.9% |
| Trade receivables | 40 | €0 | €850 | +€850 | |
| Other amounts receivable | 41 | €33,632 | €48,908 | +€15,276 | +45.4% |
| Cash at bank and in hand | 54/58 | €32,344 | €2,237 | -€30,107 | -93.1% |
| Deferred charges and accrued income | 490/1 | €2,729 | €2,751 | +€21 | +0.8% |
| Total equity and liabilities | 10/49 | €397,003 | €384,094 | -€12,909 | -3.3% |
| Equity | 10/15 | €82,101 | €78,716 | -€3,385 | -4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,114 | €42,114 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €42,114 | €42,114 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,387 | €18,002 | -€3,385 | -15.8% |
| Amounts payable | 17/49 | €314,902 | €305,378 | -€9,524 | -3.0% |
| Amounts payable within one year | 42/48 | €314,621 | €304,328 | -€10,293 | -3.3% |
| Trade debts | 44 | €1,026 | €3,156 | +€2,129 | +208% |
| Suppliers | 440/4 | €1,026 | €3,156 | +€2,129 | +208% |
| Taxes, remuneration and social security | 45 | €15,357 | €0 | -€15,357 | -100% |
| Taxes | 450/3 | €15,357 | €0 | -€15,357 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €298,238 | €301,172 | +€2,935 | +1.0% |
| Accrued charges and deferred income | 492/3 | €282 | €1,050 | +€768 | +273% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94 | €681 | +€587 | +627% |
| Other operating charges | 640/8 | €1,016 | €950 | -€66 | -6.5% |
| Gross operating margin | 9900 | €22,943 | -€1,329 | -€24,272 | |
| Operating profit (loss) | 9901 | €21,833 | -€2,959 | -€24,793 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €212 | €294 | +€82 | +38.7% |
| Recurring financial charges | 65 | €212 | €294 | +€82 | +38.7% |
| Profit (loss) for the period before taxes | 9903 | €21,622 | -€3,253 | -€24,875 | |
| Income taxes | 67/77 | €6,368 | €132 | -€6,235 | -97.9% |
| Profit (loss) for the period | 9904 | €15,254 | -€3,385 | -€18,639 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,254 | -€3,385 | -€18,639 |
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 7 November 2026 via checked.be.