HEMERSON: 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.
HEMERSON
Largest movements
- Deferred charges and accrued income +€12,720
new in 2023: €12,720
- Cash +€211
up €211 (+409.7%), from €51 to €262
mainly Trade debts (+€12,042) and Debts after one year (+€5,000)
- Trade debts +€12,042
up €12,042 (+2408.4%), from €500 to €12,542
- Profit (loss) carried forward -€5,261
down €5,261 (-20.8%), from -€25,349 to -€30,610
- Debts after one year +€5,000
up €5,000 (+161.3%), from €3,100 to €8,100
of which Financial debts: +€5,000
- Other debts +€1,150
up €1,150 (+130.1%), from €884 to €2,034
- Gross operating margin -€4,661
down €4,661 (-1080.5%), from -€431 to -€5,092
- Other operating charges -€826
no longer reported in 2023 (was €826)
- Financial charges +€72
up €72 (+75.1%), from €97 to €169
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51 | €12,982 | +€12,931 | +25156.8% |
| Current assets | 29/58 | €51 | €12,982 | +€12,931 | +25156.8% |
| Cash at bank and in hand | 54/58 | €51 | €262 | +€211 | +409.7% |
| Deferred charges and accrued income | 490/1 | - | €12,720 | +€12,720 | |
| Total equity and liabilities | 10/49 | €51 | €12,982 | +€12,931 | +25156.8% |
| Equity | 10/15 | -€4,889 | -€10,150 | -€5,261 | -107.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,349 | -€30,610 | -€5,261 | -20.8% |
| Amounts payable | 17/49 | €4,940 | €23,132 | +€18,192 | +368.2% |
| Amounts payable after more than one year | 17 | €3,100 | €8,100 | +€5,000 | +161.3% |
| Financial debts | 170/4 | - | €5,000 | +€5,000 | |
| Other amounts payable | 178/9 | €3,100 | €3,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,840 | €15,032 | +€13,192 | +716.8% |
| Financial debts | 43 | €456 | €456 | -€0 | -0.1% |
| Credit institutions | 430/8 | €456 | €456 | -€0 | -0.1% |
| Trade debts | 44 | €500 | €12,542 | +€12,042 | +2408.4% |
| Suppliers | 440/4 | €500 | €12,542 | +€12,042 | +2408.4% |
| Other amounts payable | 47/48 | €884 | €2,034 | +€1,150 | +130.1% |
| Other operating charges | 640/8 | €826 | - | -€826 | |
| Gross operating margin | 9900 | -€431 | -€5,092 | -€4,661 | -1080.5% |
| Operating profit (loss) | 9901 | -€1,257 | -€5,092 | -€3,835 | -305.0% |
| Financial charges | 65/66B | €97 | €169 | +€72 | +75.1% |
| Recurring financial charges | 65 | €97 | €169 | +€72 | +75.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,354 | -€5,261 | -€3,907 | -288.6% |
| Profit (loss) for the period | 9904 | -€1,354 | -€5,261 | -€3,907 | -288.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,354 | -€5,261 | -€3,907 | -288.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.