HEMJI: 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.
HEMJI
Largest movements
- Receivables within one year -€164,773
down €164,773 (-45.4%), from €363,038 to €198,265
of which Trade receivables: -€218,986
- Cash -€20,183
no longer reported in 2024 (was €20,183)
mainly Trade debts (-€121,334) and Advances received (-€84,701)
- Intangible fixed assets -€16,693
down €16,693 (-49.1%), from €34,014 to €17,321
- Trade debts -€121,334
down €121,334 (-91.0%), from €133,279 to €11,945
- Advances received -€84,701
down €84,701 (-88.8%), from €95,402 to €10,701
- Gross operating margin -€27,486
down €27,486 (-59.0%), from €46,621 to €19,135
- Taxes -€20,795
no longer reported in 2024 (was €20,795)
- Financial income +€2,361
new in 2024: €2,361
- Other operating charges -€1,435
no longer reported in 2024 (was €1,435)
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.
Derived cash bridge
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 | €444,909 | €242,555 | -€202,354 | -45.5% |
| Fixed assets | 21/28 | €61,688 | €44,290 | -€17,398 | -28.2% |
| Intangible fixed assets | 21 | €34,014 | €17,321 | -€16,693 | -49.1% |
| Tangible fixed assets | 22/27 | €23,174 | €22,469 | -€705 | -3.0% |
| Furniture and vehicles | 24 | €23,174 | €22,469 | -€705 | -3.0% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €383,221 | €198,265 | -€184,956 | -48.3% |
| Amounts receivable within one year | 40/41 | €363,038 | €198,265 | -€164,773 | -45.4% |
| Trade receivables | 40 | €244,015 | €25,029 | -€218,986 | -89.7% |
| Other amounts receivable | 41 | €119,023 | €173,236 | +€54,213 | +45.5% |
| Cash at bank and in hand | 54/58 | €20,183 | - | -€20,183 | |
| Total equity and liabilities | 10/49 | €444,909 | €242,555 | -€202,354 | -45.5% |
| Equity | 10/15 | €208,669 | €211,444 | +€2,775 | +1.3% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€191,331 | -€188,556 | +€2,775 | +1.5% |
| Amounts payable | 17/49 | €236,240 | €31,111 | -€205,129 | -86.8% |
| Amounts payable within one year | 42/48 | €236,240 | €31,111 | -€205,129 | -86.8% |
| Financial debts | 43 | - | €20 | +€20 | |
| Credit institutions | 430/8 | - | €20 | +€20 | |
| Trade debts | 44 | €133,279 | €11,945 | -€121,334 | -91.0% |
| Suppliers | 440/4 | €133,279 | €11,945 | -€121,334 | -91.0% |
| Advances received on contracts in progress | 46 | €95,402 | €10,701 | -€84,701 | -88.8% |
| Taxes, remuneration and social security | 45 | €7,559 | €8,445 | +€886 | +11.7% |
| Taxes | 450/3 | €7,559 | €8,445 | +€886 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,085 | €17,398 | +€313 | +1.8% |
| Other operating charges | 640/8 | €1,435 | - | -€1,435 | |
| Gross operating margin | 9900 | €46,621 | €19,135 | -€27,486 | -59.0% |
| Operating profit (loss) | 9901 | €28,101 | €1,737 | -€26,364 | -93.8% |
| Financial income | 75/76B | - | €2,361 | +€2,361 | |
| Recurring financial income | 75 | - | €2,361 | +€2,361 | |
| Financial charges | 65/66B | €1,065 | €1,323 | +€258 | +24.2% |
| Recurring financial charges | 65 | €1,065 | €1,323 | +€258 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €27,036 | €2,775 | -€24,261 | -89.7% |
| Income taxes | 67/77 | €20,795 | - | -€20,795 | |
| Profit (loss) for the period | 9904 | €6,241 | €2,775 | -€3,466 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,241 | €2,775 | -€3,466 | -55.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.