Hempo BV: what changed
What changed
Hempo BV
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
-€903,914
2024 · -€441,426-€462,488
Equity
-€2.8m
2024 · -€1.9m-€903,914
Cash
€281,520
2024 · €212,715+€68,806
Balance sheet total
€48.5m
2024 · €43.9m+€4.6m
Largest movements
Assets
- Financial fixed assets +€5.2m
up €5.2m (+12.1%), from €42.7m to €47.8m
- Receivables within one year -€612,314
down €612,314 (-58.7%), from €1.0m to €431,665
of which Trade receivables: -€605,000
Equity and liabilities
- Other debts +€4.3m
up €4.3m (+19.9%), from €21.4m to €25.6m
- Profit (loss) carried forward -€903,914
down €903,914 (-48.1%), from -€1.9m to -€2.8m
- Debts after one year +€662,857
up €662,857 (+3.1%), from €21.5m to €22.2m
- Current portion of long-term debt +€575,000
up €575,000 (+20.1%), from €2.9m to €3.4m
Income statement
- Turnover -€850,000
down €850,000 (-100%), from €850,000 to €0
- Other operating income +€645,000
new in 2025: €645,000
- Financial income -€194,351
down €194,351 (-97.8%), from €198,633 to €4,281
- Financial charges +€32,934
up €32,934 (+2.3%), from €1.4m to €1.5m
- Services and other goods +€29,681
up €29,681 (+67.3%), from €44,126 to €73,807
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€441,426
Turnover
-€850,000
Other operating income
+€645,000
Services and other goods
-€29,681
Other operating charges
-€522
Financial income
-€194,351
Financial charges
-€32,934
Result 2025
-€903,914
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€4.0m
Investment
-€5.2m
Financing
+€1.2m
Cash 2024
€212,715
From operations (derived)
+€4.0m
Net result for the year
-€903,914
Receivables within one year
+€612,314
Trade debts
+€26,134
Other debts
+€4.3m
Investment (derived)
-€5.2m
Investment in fixed assets (net)
-€5.2m
Financing
+€1.2m
Debts after one year
+€662,857
Current portion of long-term debt
+€575,000
Cash 2025
€281,520
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,910,634 | €48,531,001 | +€4.6m | +10.5% |
| Fixed assets | 21/28 | €42,653,941 | €47,817,816 | +€5.2m | +12.1% |
| Financial fixed assets | 28 | €42,653,941 | €47,817,816 | +€5.2m | +12.1% |
| Affiliated companies | 280/1 | €42,653,941 | €47,817,816 | +€5.2m | +12.1% |
| Participating interests | 280 | €42,653,941 | €47,817,816 | +€5.2m | +12.1% |
| Current assets | 29/58 | €1,256,693 | €713,185 | -€543,508 | -43.2% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,043,979 | €431,665 | -€612,314 | -58.7% |
| Trade receivables | 40 | €850,000 | €245,000 | -€605,000 | -71.2% |
| Other amounts receivable | 41 | €193,979 | €186,665 | -€7,314 | -3.8% |
| Cash at bank and in hand | 54/58 | €212,715 | €281,520 | +€68,806 | +32.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €43,910,634 | €48,531,001 | +€4.6m | +10.5% |
| Equity | 10/15 | -€1,857,550 | -€2,761,464 | -€903,914 | -48.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,877,550 | -€2,781,464 | -€903,914 | -48.1% |
| Amounts payable | 17/49 | €45,768,185 | €51,292,466 | +€5.5m | +12.1% |
| Amounts payable after more than one year | 17 | €21,537,023 | €22,199,881 | +€662,857 | +3.1% |
| Financial debts | 170/4 | €21,537,023 | €22,199,881 | +€662,857 | +3.1% |
| Subordinated loans | 170 | €7,108,452 | €7,178,452 | +€70,000 | +1.0% |
| Credit institutions | 173 | €11,428,571 | €12,021,429 | +€592,857 | +5.2% |
| Other loans | 174 | €3,000,000 | €3,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €24,231,161 | €29,092,585 | +€4.9m | +20.1% |
| Current portion of amounts payable after more than one year | 42 | €2,857,143 | €3,432,143 | +€575,000 | +20.1% |
| Trade debts | 44 | €6,523 | €32,657 | +€26,134 | +401% |
| Suppliers | 440/4 | €6,523 | €32,657 | +€26,134 | +401% |
| Other amounts payable | 47/48 | €21,367,496 | €25,627,785 | +€4.3m | +19.9% |
| Operating income | 70/76A | €850,000 | €645,000 | -€205,000 | -24.1% |
| Turnover | 70 | €850,000 | €0 | -€850,000 | -100% |
| Other operating income | 74 | - | €645,000 | +€645,000 | |
| Operating charges | 60/66A | €44,818 | €75,021 | +€30,203 | +67.4% |
| Services and other goods | 61 | €44,126 | €73,807 | +€29,681 | +67.3% |
| Other operating charges | 640/8 | €692 | €1,214 | +€522 | +75.3% |
| Operating profit (loss) | 9901 | €805,182 | €569,979 | -€235,203 | -29.2% |
| Financial income | 75/76B | €198,633 | €4,281 | -€194,351 | -97.8% |
| Recurring financial income | 75 | €198,633 | €4,281 | -€194,351 | -97.8% |
| Income from current assets | 751 | €198,589 | €4,281 | -€194,308 | -97.8% |
| Other financial income | 752/9 | €44 | €0 | -€44 | -100.0% |
| Financial charges | 65/66B | €1,445,240 | €1,478,174 | +€32,934 | +2.3% |
| Recurring financial charges | 65 | €1,445,240 | €1,478,174 | +€32,934 | +2.3% |
| Debt charges | 650 | €1,444,879 | €1,477,176 | +€32,297 | +2.2% |
| Other financial charges | 652/9 | €361 | €998 | +€637 | +176% |
| Profit (loss) for the period before taxes | 9903 | -€441,426 | -€903,914 | -€462,488 | -105% |
| Profit (loss) for the period | 9904 | -€441,426 | -€903,914 | -€462,488 | -105% |
| Profit (loss) for the period to be appropriated | 9905 | -€441,426 | -€903,914 | -€462,488 | -105% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.