HEMRIC: 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.
HEMRIC
Largest movements
- Deferred charges and accrued income +€48,891
up €48,891 (+800.3%), from €6,109 to €55,000
- Tangible fixed assets +€36,155
up €36,155 (+8.0%), from €450,808 to €486,962
of which Plant, machinery and equipment: +€92,118
- Cash +€33,908
up €33,908 (+341.0%), from €9,942 to €43,850
mainly Depreciation (+€151,452) and Other debts (+€100,204)
- Other debts +€100,204
up €100,204 (+94907.8%), from €106 to €100,309
- Debts after one year +€23,750
up €23,750 (+12.1%), from €195,501 to €219,251
- Profit (loss) carried forward -€20,190
down €20,190, from €12,222 to -€7,968
- Trade debts +€12,904
up €12,904 (+156.4%), from €8,249 to €21,152
- Staff costs +€28,676
up €28,676 (+37.8%), from €75,896 to €104,572
- Gross operating margin -€19,114
down €19,114 (-7.2%), from €264,611 to €245,497
- Depreciation +€14,414
up €14,414 (+10.5%), from €137,038 to €151,452
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 | €571,509 | €691,312 | +€119,803 | +21.0% |
| Fixed assets | 21/28 | €450,808 | €486,962 | +€36,155 | +8.0% |
| Tangible fixed assets | 22/27 | €450,808 | €486,962 | +€36,155 | +8.0% |
| Land and buildings | 22 | €15,436 | €13,491 | -€1,944 | -12.6% |
| Plant, machinery and equipment | 23 | €313,772 | €405,890 | +€92,118 | +29.4% |
| Furniture and vehicles | 24 | €121,600 | €67,581 | -€54,019 | -44.4% |
| Current assets | 29/58 | €120,702 | €204,350 | +€83,649 | +69.3% |
| Amounts receivable within one year | 40/41 | €104,650 | €105,500 | +€850 | +0.8% |
| Trade receivables | 40 | €99,062 | €82,710 | -€16,352 | -16.5% |
| Other amounts receivable | 41 | €5,588 | €22,790 | +€17,202 | +307.8% |
| Cash at bank and in hand | 54/58 | €9,942 | €43,850 | +€33,908 | +341.0% |
| Deferred charges and accrued income | 490/1 | €6,109 | €55,000 | +€48,891 | +800.3% |
| Total equity and liabilities | 10/49 | €571,509 | €691,312 | +€119,803 | +21.0% |
| Equity | 10/15 | €292,722 | €272,532 | -€20,190 | -6.9% |
| Contributions | 10/11 | €255,000 | €255,000 | = | 0.0% |
| Capital | 10 | €255,000 | €255,000 | = | 0.0% |
| Issued capital | 100 | €255,000 | €255,000 | = | 0.0% |
| Reserves | 13 | €25,500 | €25,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,500 | €25,500 | = | 0.0% |
| Legal reserve | 130 | €25,500 | €25,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,222 | -€7,968 | -€20,190 | |
| Amounts payable | 17/49 | €278,787 | €418,781 | +€139,993 | +50.2% |
| Amounts payable after more than one year | 17 | €195,501 | €219,251 | +€23,750 | +12.1% |
| Financial debts | 170/4 | €195,501 | €219,251 | +€23,750 | +12.1% |
| Amounts payable within one year | 42/48 | €82,956 | €197,430 | +€114,474 | +138.0% |
| Current portion of amounts payable after more than one year | 42 | €67,000 | €67,000 | = | 0.0% |
| Trade debts | 44 | €8,249 | €21,152 | +€12,904 | +156.4% |
| Suppliers | 440/4 | €8,249 | €21,152 | +€12,904 | +156.4% |
| Taxes, remuneration and social security | 45 | €7,602 | €8,968 | +€1,367 | +18.0% |
| Taxes | 450/3 | €217 | €221 | +€5 | +2.1% |
| Remuneration and social security | 454/9 | €7,385 | €8,747 | +€1,362 | +18.4% |
| Other amounts payable | 47/48 | €106 | €100,309 | +€100,204 | +94907.8% |
| Accrued charges and deferred income | 492/3 | €331 | €2,100 | +€1,770 | +535.2% |
| Remuneration, social security and pensions | 62 | €75,896 | €104,572 | +€28,676 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,038 | €151,452 | +€14,414 | +10.5% |
| Other operating charges | 640/8 | €1,472 | €1,411 | -€61 | -4.1% |
| Gross operating margin | 9900 | €264,611 | €245,497 | -€19,114 | -7.2% |
| Operating profit (loss) | 9901 | €50,206 | -€11,938 | -€62,144 | |
| Financial income | 75/76B | €0 | €18 | +€18 | +25828.6% |
| Recurring financial income | 75 | €0 | €18 | +€18 | +25828.6% |
| Financial charges | 65/66B | €8,923 | €8,049 | -€874 | -9.8% |
| Recurring financial charges | 65 | €8,923 | €8,049 | -€874 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €41,283 | -€19,969 | -€61,252 | |
| Income taxes | 67/77 | €217 | €221 | +€5 | +2.1% |
| Profit (loss) for the period | 9904 | €41,066 | -€20,190 | -€61,256 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,066 | -€20,190 | -€61,256 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.