Hemilux: 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.
Hemilux
Largest movements
- Tangible fixed assets -€496,013
no longer reported in 2025 (was €496,013)
- Receivables within one year +€421,000
up €421,000 (+4210.0%), from €10,000 to €431,000
of which Trade receivables: +€431,000
- Cash +€62,996
up €62,996 (+1245.0%), from €5,060 to €68,057
mainly Trade debts (+€516,432) and Investment in fixed assets (net) (+€496,013)
- Trade debts +€516,432
up €516,432 (+11412.4%), from €4,525 to €520,957
- Other debts -€486,475
down €486,475 (-94.8%), from €513,008 to €26,533
- Profit (loss) carried forward -€41,973
down €41,973 (-331.5%), from -€12,660 to -€54,634
- Other operating charges +€64,867
up €64,867 (+4026.6%), from €1,611 to €66,478
- Gross operating margin +€14,609
up €14,609 (+146.9%), from €9,943 to €24,553
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 | €511,073 | €499,057 | -€12,016 | -2.4% |
| Fixed assets | 21/28 | €496,013 | - | -€496,013 | |
| Tangible fixed assets | 22/27 | €496,013 | - | -€496,013 | |
| Assets under construction and advance payments | 27 | €496,013 | - | -€496,013 | |
| Current assets | 29/58 | €15,060 | €499,057 | +€483,996 | +3213.8% |
| Amounts receivable within one year | 40/41 | €10,000 | €431,000 | +€421,000 | +4210.0% |
| Trade receivables | 40 | - | €431,000 | +€431,000 | |
| Other amounts receivable | 41 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €5,060 | €68,057 | +€62,996 | +1245.0% |
| Total equity and liabilities | 10/49 | €511,073 | €499,057 | -€12,016 | -2.4% |
| Equity | 10/15 | -€6,460 | -€48,434 | -€41,973 | -649.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,660 | -€54,634 | -€41,973 | -331.5% |
| Amounts payable | 17/49 | €517,533 | €547,490 | +€29,957 | +5.8% |
| Amounts payable within one year | 42/48 | €517,533 | €547,490 | +€29,957 | +5.8% |
| Trade debts | 44 | €4,525 | €520,957 | +€516,432 | +11412.4% |
| Suppliers | 440/4 | €4,525 | €520,957 | +€516,432 | +11412.4% |
| Other amounts payable | 47/48 | €513,008 | €26,533 | -€486,475 | -94.8% |
| Other operating charges | 640/8 | €1,611 | €66,478 | +€64,867 | +4026.6% |
| Gross operating margin | 9900 | €9,943 | €24,553 | +€14,609 | +146.9% |
| Operating profit (loss) | 9901 | €8,333 | -€41,925 | -€50,258 | |
| Financial income | 75/76B | €100 | - | -€100 | |
| Recurring financial income | 75 | €100 | - | -€100 | |
| Financial charges | 65/66B | €42 | €48 | +€6 | +15.0% |
| Recurring financial charges | 65 | €42 | €48 | +€6 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €8,391 | -€41,973 | -€50,364 | |
| Profit (loss) for the period | 9904 | €8,391 | -€41,973 | -€50,364 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,391 | -€41,973 | -€50,364 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.