HEMPE: 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.
HEMPE
Largest movements
- Cash -€189,812
down €189,812 (-52.0%), from €364,692 to €174,880
mainly Investment in fixed assets (net) (-€141,257) and Receivables within one year (-€73,748)
- Tangible fixed assets +€122,674
up €122,674 (+146.2%), from €83,917 to €206,591
of which Land and buildings: +€128,320
- Receivables within one year +€73,748
up €73,748 (+223.2%), from €33,044 to €106,792
of which Trade receivables: +€51,651
- Reserves +€40,000
new in 2025: €40,000
- Tax, wage and social debts -€37,646
down €37,646 (-54.9%), from €68,520 to €30,875
of which Taxes: -€56,300
- Profit (loss) carried forward +€35,778
up €35,778 (+10.6%), from €338,956 to €374,734
- Other debts -€16,263
down €16,263 (-90.0%), from €18,070 to €1,808
- Current portion of long-term debt -€13,723
down €13,723 (-74.0%), from €18,540 to €4,817
- Gross operating margin -€61,721
down €61,721 (-12.4%), from €498,382 to €436,661
- Staff costs +€60,567
up €60,567 (+25.5%), from €237,333 to €297,900
- Taxes -€47,474
down €47,474 (-61.0%), from €77,828 to €30,354
- Other operating charges -€13,281
down €13,281 (-65.4%), from €20,306 to €7,026
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 | €501,219 | €508,931 | +€7,712 | +1.5% |
| Fixed assets | 21/28 | €87,963 | €210,637 | +€122,674 | +139.5% |
| Tangible fixed assets | 22/27 | €83,917 | €206,591 | +€122,674 | +146.2% |
| Land and buildings | 22 | €52,525 | €180,845 | +€128,320 | +244.3% |
| Plant, machinery and equipment | 23 | €28,579 | €21,197 | -€7,383 | -25.8% |
| Furniture and vehicles | 24 | €2,673 | €4,549 | +€1,877 | +70.2% |
| Other tangible fixed assets | 26 | €140 | - | -€140 | |
| Financial fixed assets | 28 | €4,046 | €4,046 | = | 0.0% |
| Current assets | 29/58 | €413,256 | €298,294 | -€114,962 | -27.8% |
| Stocks and contracts in progress | 3 | €15,520 | €16,622 | +€1,102 | +7.1% |
| Stocks | 30/36 | €15,520 | €16,622 | +€1,102 | +7.1% |
| Amounts receivable within one year | 40/41 | €33,044 | €106,792 | +€73,748 | +223.2% |
| Trade receivables | 40 | €26,229 | €77,879 | +€51,651 | +196.9% |
| Other amounts receivable | 41 | €6,815 | €28,913 | +€22,098 | +324.2% |
| Cash at bank and in hand | 54/58 | €364,692 | €174,880 | -€189,812 | -52.0% |
| Total equity and liabilities | 10/49 | €501,219 | €508,931 | +€7,712 | +1.5% |
| Equity | 10/15 | €359,407 | €435,185 | +€75,778 | +21.1% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Capital | 10 | €20,451 | €20,451 | = | 0.0% |
| Issued capital | 100 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | - | €40,000 | +€40,000 | |
| Distributable reserves | 133 | - | €40,000 | +€40,000 | |
| Profit (loss) carried forward | 14 | €338,956 | €374,734 | +€35,778 | +10.6% |
| Amounts payable | 17/49 | €141,812 | €73,746 | -€68,066 | -48.0% |
| Amounts payable within one year | 42/48 | €141,812 | €73,746 | -€68,066 | -48.0% |
| Current portion of amounts payable after more than one year | 42 | €18,540 | €4,817 | -€13,723 | -74.0% |
| Trade debts | 44 | €36,681 | €36,247 | -€434 | -1.2% |
| Suppliers | 440/4 | €36,681 | €36,247 | -€434 | -1.2% |
| Taxes, remuneration and social security | 45 | €68,520 | €30,875 | -€37,646 | -54.9% |
| Taxes | 450/3 | €56,300 | - | -€56,300 | |
| Remuneration and social security | 454/9 | €12,220 | €30,875 | +€18,654 | +152.6% |
| Other amounts payable | 47/48 | €18,070 | €1,808 | -€16,263 | -90.0% |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Remuneration, social security and pensions | 62 | €237,333 | €297,900 | +€60,567 | +25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,599 | €18,583 | +€1,983 | +11.9% |
| Other operating charges | 640/8 | €20,306 | €7,026 | -€13,281 | -65.4% |
| Gross operating margin | 9900 | €498,382 | €436,661 | -€61,721 | -12.4% |
| Operating profit (loss) | 9901 | €224,143 | €113,152 | -€110,990 | -49.5% |
| Financial income | 75/76B | €75 | €94 | +€19 | +25.6% |
| Recurring financial income | 75 | €75 | €94 | +€19 | +25.6% |
| Financial charges | 65/66B | €10,179 | €7,115 | -€3,064 | -30.1% |
| Recurring financial charges | 65 | €10,179 | €7,115 | -€3,064 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €214,039 | €106,132 | -€107,907 | -50.4% |
| Income taxes | 67/77 | €77,828 | €30,354 | -€47,474 | -61.0% |
| Profit (loss) for the period | 9904 | €136,212 | €75,778 | -€60,434 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €136,212 | €75,778 | -€60,434 | -44.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.