Hemeryck Birgen: 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.
Hemeryck Birgen
Largest movements
- Receivables within one year +€16,363
up €16,363 (+411%), from €3,981 to €20,344
of which Trade receivables: +€13,109
- Stocks and contracts +€500
up €500 (+50.0%), from €1,000 to €1,500
- Deferred charges and accrued income -€238
down €238 (-28.3%), from €840 to €602
- Trade debts +€14,386
up €14,386 (+569%), from €2,528 to €16,914
- Other debts +€3,458
new in 2025: €3,458
- Profit (loss) carried forward -€1,645
down €1,645 (-8.2%), from -€20,042 to -€21,687
- Short-term financial debts +€1,282
up €1,282 (+6.9%), from €18,712 to €19,994
- Advances received -€650
no longer reported in 2025 (was €650)
- Gross operating margin +€22,740
up €22,740, from -€11,412 to €11,327
- Other operating charges +€1,629
up €1,629 (+174%), from €935 to €2,564
- Financial charges -€1,014
down €1,014 (-22.4%), from €4,526 to €3,511
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,820 | €22,446 | +€16,626 | +286% |
| Current assets | 29/58 | €5,820 | €22,446 | +€16,626 | +286% |
| Stocks and contracts in progress | 3 | €1,000 | €1,500 | +€500 | +50.0% |
| Stocks | 30/36 | €1,000 | €1,500 | +€500 | +50.0% |
| Amounts receivable within one year | 40/41 | €3,981 | €20,344 | +€16,363 | +411% |
| Trade receivables | 40 | €1,092 | €14,201 | +€13,109 | +1,201% |
| Other amounts receivable | 41 | €2,889 | €6,143 | +€3,254 | +113% |
| Deferred charges and accrued income | 490/1 | €840 | €602 | -€238 | -28.3% |
| Total equity and liabilities | 10/49 | €5,820 | €22,446 | +€16,626 | +286% |
| Equity | 10/15 | -€17,042 | -€18,687 | -€1,645 | -9.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,042 | -€21,687 | -€1,645 | -8.2% |
| Amounts payable | 17/49 | €22,862 | €41,133 | +€18,271 | +79.9% |
| Amounts payable within one year | 42/48 | €22,862 | €41,133 | +€18,271 | +79.9% |
| Financial debts | 43 | €18,712 | €19,994 | +€1,282 | +6.9% |
| Credit institutions | 430/8 | €18,712 | €19,994 | +€1,282 | +6.9% |
| Trade debts | 44 | €2,528 | €16,914 | +€14,386 | +569% |
| Suppliers | 440/4 | €2,528 | €16,914 | +€14,386 | +569% |
| Advances received on contracts in progress | 46 | €650 | - | -€650 | |
| Taxes, remuneration and social security | 45 | €972 | €767 | -€205 | -21.1% |
| Taxes | 450/3 | €972 | €767 | -€205 | -21.1% |
| Other amounts payable | 47/48 | - | €3,458 | +€3,458 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1 | - | -€1 | |
| Other operating charges | 640/8 | €935 | €2,564 | +€1,629 | +174% |
| Non-recurring operating charges | 66A | - | €6,793 | +€6,793 | |
| Gross operating margin | 9900 | -€11,412 | €11,327 | +€22,740 | |
| Operating profit (loss) | 9901 | -€12,348 | €1,971 | +€14,319 | |
| Financial income | 75/76B | €80 | €21 | -€59 | -73.6% |
| Recurring financial income | 75 | €80 | €21 | -€59 | -73.6% |
| Financial charges | 65/66B | €4,526 | €3,511 | -€1,014 | -22.4% |
| Recurring financial charges | 65 | €4,526 | €3,511 | -€1,014 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,794 | -€1,519 | +€15,274 | +91.0% |
| Income taxes | 67/77 | €205 | €126 | -€79 | -38.7% |
| Profit (loss) for the period | 9904 | -€16,999 | -€1,645 | +€15,354 | +90.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,999 | -€1,645 | +€15,354 | +90.3% |
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 24 October 2026 via checked.be.