Hemico: 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.
Hemico
Largest movements
- Tangible fixed assets -€15,733
down €15,733 (-5.0%), from €311,742 to €296,010
of which Land and buildings: -€9,489
- Cash +€13,789
up €13,789 (+38.8%), from €35,575 to €49,364
mainly Depreciation (+€21,490) and Net result for the year (+€13,276)
- Profit (loss) carried forward +€16,844
up €16,844, from -€9,122 to €7,721
- Other debts -€7,109
down €7,109 (-16.2%), from €43,932 to €36,823
- Accrued charges and deferred income -€4,872
down €4,872 (-59.9%), from €8,136 to €3,264
- Reserves -€3,568
down €3,568 (-8.4%), from €42,561 to €38,993
of which Tax-exempt reserves: -€3,568
- Depreciation -€7,030
down €7,030 (-24.7%), from €28,521 to €21,490
- Financial charges -€2,517
down €2,517 (-40.8%), from €6,163 to €3,646
- Gross operating margin -€1,605
down €1,605 (-3.4%), from €46,629 to €45,024
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 | €350,973 | €349,136 | -€1,837 | -0.5% |
| Fixed assets | 21/28 | €311,742 | €296,010 | -€15,733 | -5.0% |
| Tangible fixed assets | 22/27 | €311,742 | €296,010 | -€15,733 | -5.0% |
| Land and buildings | 22 | €271,500 | €262,012 | -€9,489 | -3.5% |
| Other tangible fixed assets | 26 | €40,242 | €33,998 | -€6,244 | -15.5% |
| Current assets | 29/58 | €39,230 | €53,126 | +€13,896 | +35.4% |
| Cash at bank and in hand | 54/58 | €35,575 | €49,364 | +€13,789 | +38.8% |
| Deferred charges and accrued income | 490/1 | €3,656 | €3,762 | +€107 | +2.9% |
| Total equity and liabilities | 10/49 | €350,973 | €349,136 | -€1,837 | -0.5% |
| Equity | 10/15 | €283,439 | €296,714 | +€13,276 | +4.7% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €42,561 | €38,993 | -€3,568 | -8.4% |
| Tax-exempt reserves | 132 | €19,984 | €16,416 | -€3,568 | -17.9% |
| Distributable reserves | 133 | €22,577 | €22,577 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,122 | €7,721 | +€16,844 | |
| Provisions and deferred taxes | 16 | €13,272 | €10,944 | -€2,327 | -17.5% |
| Deferred taxes | 168 | €13,272 | €10,944 | -€2,327 | -17.5% |
| Amounts payable | 17/49 | €54,262 | €41,477 | -€12,785 | -23.6% |
| Amounts payable within one year | 42/48 | €46,126 | €38,213 | -€7,913 | -17.2% |
| Trade debts | 44 | €463 | €419 | -€44 | -9.5% |
| Suppliers | 440/4 | €463 | €419 | -€44 | -9.5% |
| Taxes, remuneration and social security | 45 | €1,731 | €970 | -€760 | -43.9% |
| Taxes | 450/3 | €1,731 | €970 | -€760 | -43.9% |
| Other amounts payable | 47/48 | €43,932 | €36,823 | -€7,109 | -16.2% |
| Accrued charges and deferred income | 492/3 | €8,136 | €3,264 | -€4,872 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,521 | €21,490 | -€7,030 | -24.7% |
| Other operating charges | 640/8 | €8,690 | €8,939 | +€249 | +2.9% |
| Gross operating margin | 9900 | €46,629 | €45,024 | -€1,605 | -3.4% |
| Operating profit (loss) | 9901 | €9,418 | €14,594 | +€5,176 | +55.0% |
| Financial charges | 65/66B | €6,163 | €3,646 | -€2,517 | -40.8% |
| Recurring financial charges | 65 | €6,163 | €3,646 | -€2,517 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €3,255 | €10,948 | +€7,693 | +236.3% |
| Transfer from deferred taxes | 780 | €2,327 | €2,327 | = | 0.0% |
| Profit (loss) for the period | 9904 | €5,583 | €13,276 | +€7,693 | +137.8% |
| Transfer from tax-exempt reserves | 789 | €3,722 | €3,568 | -€154 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,305 | €16,844 | +€7,539 | +81.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.