HEMM VANROBAYS: 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.
HEMM VANROBAYS
Largest movements
- Cash -€22,624
down €22,624 (-60.2%), from €37,555 to €14,931
mainly Receivables within one year (-€15,960) and Other debts (-€12,612)
- Receivables within one year +€15,960
up €15,960 (+140%), from €11,441 to €27,401
of which Trade receivables: +€9,859
- Deferred charges and accrued income -€12,043
no longer reported in 2025 (was €12,043)
- Tangible fixed assets -€2,449
down €2,449 (-38.0%), from €6,437 to €3,988
- Other debts -€12,612
down €12,612 (-54.2%), from €23,252 to €10,640
- Profit (loss) carried forward -€5,782
new in 2025: -€5,782
- Tax, wage and social debts -€2,263
down €2,263 (-30.3%), from €7,474 to €5,211
- Gross operating margin -€26,925
down €26,925, from €24,476 to -€2,449
- Taxes -€4,719
down €4,719 (-95.0%), from €4,965 to €246
- Depreciation -€553
down €553 (-18.4%), from €3,002 to €2,449
- Financial charges -€328
down €328 (-83.7%), from €392 to €64
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
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 | €67,476 | €46,320 | -€21,155 | -31.4% |
| Fixed assets | 21/28 | €6,437 | €3,988 | -€2,449 | -38.0% |
| Tangible fixed assets | 22/27 | €6,437 | €3,988 | -€2,449 | -38.0% |
| Furniture and vehicles | 24 | €6,437 | €3,988 | -€2,449 | -38.0% |
| Current assets | 29/58 | €61,039 | €42,332 | -€18,707 | -30.6% |
| Amounts receivable within one year | 40/41 | €11,441 | €27,401 | +€15,960 | +140% |
| Trade receivables | 40 | €11,441 | €21,300 | +€9,859 | +86.2% |
| Other amounts receivable | 41 | - | €6,101 | +€6,101 | |
| Cash at bank and in hand | 54/58 | €37,555 | €14,931 | -€22,624 | -60.2% |
| Deferred charges and accrued income | 490/1 | €12,043 | - | -€12,043 | |
| Total equity and liabilities | 10/49 | €67,476 | €46,320 | -€21,155 | -31.4% |
| Equity | 10/15 | €36,026 | €30,244 | -€5,782 | -16.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €23,626 | €23,626 | = | 0.0% |
| Distributable reserves | 133 | €23,626 | €23,626 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,782 | -€5,782 | |
| Amounts payable | 17/49 | €31,450 | €16,077 | -€15,373 | -48.9% |
| Amounts payable within one year | 42/48 | €31,450 | €16,077 | -€15,373 | -48.9% |
| Trade debts | 44 | €723 | €225 | -€498 | -68.9% |
| Suppliers | 440/4 | €723 | €225 | -€498 | -68.9% |
| Taxes, remuneration and social security | 45 | €7,474 | €5,211 | -€2,263 | -30.3% |
| Taxes | 450/3 | €7,474 | €5,211 | -€2,263 | -30.3% |
| Other amounts payable | 47/48 | €23,252 | €10,640 | -€12,612 | -54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,002 | €2,449 | -€553 | -18.4% |
| Other operating charges | 640/8 | €672 | €574 | -€97 | -14.5% |
| Gross operating margin | 9900 | €24,476 | -€2,449 | -€26,925 | |
| Operating profit (loss) | 9901 | €20,803 | -€5,472 | -€26,275 | |
| Financial charges | 65/66B | €392 | €64 | -€328 | -83.7% |
| Recurring financial charges | 65 | €392 | €64 | -€328 | -83.7% |
| Profit (loss) for the period before taxes | 9903 | €20,410 | -€5,536 | -€25,946 | |
| Income taxes | 67/77 | €4,965 | €246 | -€4,719 | -95.0% |
| Profit (loss) for the period | 9904 | €15,446 | -€5,782 | -€21,228 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,446 | -€5,782 | -€21,228 |
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 23 October 2026 via checked.be.