HemmNet: 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.
HemmNet
Largest movements
- Receivables within one year +€10,079
up €10,079 (+72.0%), from €13,990 to €24,069
- Cash -€4,189
down €4,189 (-81.7%), from €5,129 to €940
mainly Receivables within one year (-€10,079)
- Tangible fixed assets -€572
no longer reported in 2022 (was €572)
- Tax, wage and social debts +€3,946
up €3,946 (+74.0%), from €5,334 to €9,280
of which Remuneration and social security: +€2,294
- Profit (loss) carried forward +€1,372
up €1,372 (+17.1%), from €8,018 to €9,390
- Gross operating margin +€2,315
up €2,315 (+606.2%), from €382 to €2,697
- Taxes +€669
up €669, from -€297 to €372
- Other operating charges +€348
new in 2022: €348
- Depreciation +€260
up €260 (+83.6%), from €311 to €572
- Financial charges +€33
new in 2022: €33
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,691 | €25,009 | +€5,318 | +27.0% |
| Fixed assets | 21/28 | €572 | - | -€572 | |
| Tangible fixed assets | 22/27 | €572 | - | -€572 | |
| Furniture and vehicles | 24 | €572 | - | -€572 | |
| Current assets | 29/58 | €19,119 | €25,009 | +€5,890 | +30.8% |
| Amounts receivable within one year | 40/41 | €13,990 | €24,069 | +€10,079 | +72.0% |
| Trade receivables | 40 | €13,990 | €24,069 | +€10,079 | +72.0% |
| Cash at bank and in hand | 54/58 | €5,129 | €940 | -€4,189 | -81.7% |
| Total equity and liabilities | 10/49 | €19,691 | €25,009 | +€5,318 | +27.0% |
| Equity | 10/15 | €14,357 | €15,729 | +€1,372 | +9.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €138 | €138 | = | 0.0% |
| Non-distributable reserves | 130/1 | €138 | €138 | = | 0.0% |
| Reserves not available under the articles | 1311 | €138 | €138 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,018 | €9,390 | +€1,372 | +17.1% |
| Amounts payable | 17/49 | €5,334 | €9,280 | +€3,946 | +74.0% |
| Amounts payable within one year | 42/48 | €5,334 | €9,280 | +€3,946 | +74.0% |
| Taxes, remuneration and social security | 45 | €5,334 | €9,280 | +€3,946 | +74.0% |
| Taxes | 450/3 | €128 | €1,780 | +€1,652 | +1289.5% |
| Remuneration and social security | 454/9 | €5,206 | €7,500 | +€2,294 | +44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €311 | €572 | +€260 | +83.6% |
| Other operating charges | 640/8 | - | €348 | +€348 | |
| Gross operating margin | 9900 | €382 | €2,697 | +€2,315 | +606.2% |
| Operating profit (loss) | 9901 | €70 | €1,778 | +€1,707 | +2422.4% |
| Financial charges | 65/66B | - | €33 | +€33 | |
| Recurring financial charges | 65 | - | €33 | +€33 | |
| Profit (loss) for the period before taxes | 9903 | €70 | €1,744 | +€1,674 | +2375.5% |
| Income taxes | 67/77 | -€297 | €372 | +€669 | |
| Profit (loss) for the period | 9904 | €367 | €1,372 | +€1,005 | +273.6% |
| Profit (loss) for the period to be appropriated | 9905 | €367 | €1,372 | +€1,005 | +273.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.