HEMPTE FRERES: 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.
HEMPTE FRERES
Largest movements
- Tangible fixed assets +€10,034
up €10,034 (+279%), from €3,591 to €13,625
of which Furniture and vehicles: +€10,314
- Cash +€3,411
up €3,411 (+11.5%), from €29,760 to €33,172
mainly Net result for the year (+€8,591) and Other debts (+€4,925)
- Receivables within one year +€1,177
up €1,177 (+13.7%), from €8,559 to €9,735
of which Trade receivables: +€1,085
- Profit (loss) carried forward +€8,591
up €8,591 (+6.9%), from -€124,792 to -€116,201
- Other debts +€4,925
up €4,925 (+34.9%), from €14,100 to €19,025
- Trade debts +€1,106
up €1,106 (+52,915%), from €2 to €1,108
- Gross operating margin +€4,717
up €4,717 (+53.1%), from €8,879 to €13,596
- Depreciation +€2,671
up €2,671 (+336%), from €795 to €3,466
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 | €43,050 | €57,672 | +€14,622 | +34.0% |
| Fixed assets | 21/28 | €4,731 | €14,765 | +€10,034 | +212% |
| Tangible fixed assets | 22/27 | €3,591 | €13,625 | +€10,034 | +279% |
| Plant, machinery and equipment | 23 | €1,677 | €1,397 | -€280 | -16.7% |
| Furniture and vehicles | 24 | €1,913 | €12,227 | +€10,314 | +539% |
| Financial fixed assets | 28 | €1,140 | €1,140 | = | 0.0% |
| Current assets | 29/58 | €38,319 | €42,907 | +€4,588 | +12.0% |
| Amounts receivable within one year | 40/41 | €8,559 | €9,735 | +€1,177 | +13.7% |
| Trade receivables | 40 | €7,801 | €8,886 | +€1,085 | +13.9% |
| Other amounts receivable | 41 | €758 | €849 | +€92 | +12.1% |
| Cash at bank and in hand | 54/58 | €29,760 | €33,172 | +€3,411 | +11.5% |
| Total equity and liabilities | 10/49 | €43,050 | €57,672 | +€14,622 | +34.0% |
| Equity | 10/15 | €28,948 | €37,539 | +€8,591 | +29.7% |
| Contributions | 10/11 | €29,000 | €29,000 | = | 0.0% |
| Contributions outside capital | 11 | €29,000 | €29,000 | = | 0.0% |
| Share premium | 1100/10 | €29,000 | €29,000 | = | 0.0% |
| Revaluation surpluses | 12 | €120,228 | €120,228 | = | 0.0% |
| Reserves | 13 | €4,511 | €4,511 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,900 | €2,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,900 | €2,900 | = | 0.0% |
| Distributable reserves | 133 | €1,611 | €1,611 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,792 | -€116,201 | +€8,591 | +6.9% |
| Amounts payable | 17/49 | €14,102 | €20,133 | +€6,031 | +42.8% |
| Amounts payable within one year | 42/48 | €14,102 | €20,133 | +€6,031 | +42.8% |
| Trade debts | 44 | €2 | €1,108 | +€1,106 | +52,915% |
| Suppliers | 440/4 | €2 | €1,108 | +€1,106 | +52,915% |
| Other amounts payable | 47/48 | €14,100 | €19,025 | +€4,925 | +34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €795 | €3,466 | +€2,671 | +336% |
| Other operating charges | 640/8 | €1,065 | €1,089 | +€24 | +2.2% |
| Gross operating margin | 9900 | €8,879 | €13,596 | +€4,717 | +53.1% |
| Operating profit (loss) | 9901 | €7,019 | €9,041 | +€2,022 | +28.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €438 | €450 | +€13 | +2.9% |
| Recurring financial charges | 65 | €438 | €450 | +€13 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €6,582 | €8,591 | +€2,010 | +30.5% |
| Profit (loss) for the period | 9904 | €6,582 | €8,591 | +€2,010 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,582 | €8,591 | +€2,010 | +30.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.