HEMIMEX: 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.
HEMIMEX
Largest movements
- Cash -€2.5m
no longer reported in 2024 (was €2.5m)
mainly Current investments (-€2.3m) and Trade debts (-€400,437)
- Current investments +€2.3m
new in 2024: €2.3m
- Tangible fixed assets +€287,653
up €287,653 (+323.3%), from €88,986 to €376,639
of which Land and buildings: +€271,966
- Receivables within one year +€71,122
up €71,122 (+3.2%), from €2.2m to €2.3m
of which Other amounts receivable: +€99,991
- Profit (loss) carried forward +€675,531
up €675,531 (+16.3%), from €4.2m to €4.8m
- Trade debts -€400,437
no longer reported in 2024 (was €400,437)
- Tax, wage and social debts -€118,352
down €118,352 (-54.8%), from €215,826 to €97,474
of which Taxes: -€122,007
- Gross operating margin -€149,698
down €149,698 (-10.8%), from €1.4m to €1.2m
- Staff costs -€55,816
down €55,816 (-16.6%), from €335,808 to €279,992
- Taxes -€26,615
down €26,615 (-10.0%), from €265,393 to €238,778
- Other operating charges -€19,485
down €19,485 (-50.4%), from €38,682 to €19,197
- Write-downs +€17,632
up €17,632 (+79.6%), from -€22,138 to -€4,506
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,805,056 | €4,961,799 | +€156,743 | +3.3% |
| Fixed assets | 21/28 | €92,336 | €379,989 | +€287,653 | +311.5% |
| Tangible fixed assets | 22/27 | €88,986 | €376,639 | +€287,653 | +323.3% |
| Land and buildings | 22 | - | €271,966 | +€271,966 | |
| Furniture and vehicles | 24 | €88,986 | €104,673 | +€15,687 | +17.6% |
| Financial fixed assets | 28 | €3,350 | €3,350 | = | 0.0% |
| Current assets | 29/58 | €4,712,720 | €4,581,810 | -€130,910 | -2.8% |
| Stocks and contracts in progress | 3 | €8,925 | €8,246 | -€678 | -7.6% |
| Stocks | 30/36 | €8,925 | €8,246 | -€678 | -7.6% |
| Amounts receivable within one year | 40/41 | €2,242,137 | €2,313,259 | +€71,122 | +3.2% |
| Trade receivables | 40 | €2,240,291 | €2,211,422 | -€28,869 | -1.3% |
| Other amounts receivable | 41 | €1,845 | €101,836 | +€99,991 | +5418.6% |
| Current investments | 50/53 | - | €2,251,358 | +€2.3m | |
| Cash at bank and in hand | 54/58 | €2,452,756 | - | -€2.5m | |
| Deferred charges and accrued income | 490/1 | €8,903 | €8,947 | +€43 | +0.5% |
| Total equity and liabilities | 10/49 | €4,805,056 | €4,961,799 | +€156,743 | +3.3% |
| Equity | 10/15 | €4,160,568 | €4,836,100 | +€675,531 | +16.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €4,152,512 | €4,828,043 | +€675,531 | +16.3% |
| Amounts payable | 17/49 | €644,488 | €125,699 | -€518,789 | -80.5% |
| Amounts payable after more than one year | 17 | €28,225 | €28,225 | = | 0.0% |
| Other amounts payable | 178/9 | €28,225 | €28,225 | = | 0.0% |
| Amounts payable within one year | 42/48 | €616,263 | €97,474 | -€518,789 | -84.2% |
| Trade debts | 44 | €400,437 | - | -€400,437 | |
| Suppliers | 440/4 | €400,437 | - | -€400,437 | |
| Taxes, remuneration and social security | 45 | €215,826 | €97,474 | -€118,352 | -54.8% |
| Taxes | 450/3 | €170,724 | €48,718 | -€122,007 | -71.5% |
| Remuneration and social security | 454/9 | €45,102 | €48,756 | +€3,655 | +8.1% |
| Remuneration, social security and pensions | 62 | €335,808 | €279,992 | -€55,816 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,010 | €37,373 | +€12,363 | +49.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€22,138 | -€4,506 | +€17,632 | +79.6% |
| Other operating charges | 640/8 | €38,682 | €19,197 | -€19,485 | -50.4% |
| Non-recurring operating charges | 66A | €525 | - | -€525 | |
| Gross operating margin | 9900 | €1,389,900 | €1,240,202 | -€149,698 | -10.8% |
| Operating profit (loss) | 9901 | €1,012,013 | €908,145 | -€103,868 | -10.3% |
| Financial income | 75/76B | - | €6,165 | +€6,165 | |
| Recurring financial income | 75 | - | €6,165 | +€6,165 | |
| Financial charges | 65/66B | €5,101 | - | -€5,101 | |
| Recurring financial charges | 65 | €5,101 | - | -€5,101 | |
| Profit (loss) for the period before taxes | 9903 | €1,006,912 | €914,310 | -€92,603 | -9.2% |
| Income taxes | 67/77 | €265,393 | €238,778 | -€26,615 | -10.0% |
| Profit (loss) for the period | 9904 | €741,519 | €675,531 | -€65,988 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €741,519 | €675,531 | -€65,988 | -8.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.