HEMYTECH: 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.
HEMYTECH
Largest movements
- Receivables within one year -€14,022
down €14,022 (-18.8%), from €74,425 to €60,403
of which Other amounts receivable: -€7,230
- Tangible fixed assets -€6,258
down €6,258 (-56.1%), from €11,160 to €4,903
of which Furniture and vehicles: -€3,873
- Tax, wage and social debts -€14,150
down €14,150 (-40.2%), from €35,175 to €21,025
of which Remuneration and social security: -€16,092
- Trade debts -€2,467
down €2,467 (-44.0%), from €5,612 to €3,145
- Profit (loss) carried forward -€2,085
new in 2025: -€2,085
- Short-term financial debts -€1,578
down €1,578 (-5.0%), from €31,750 to €30,172
- Gross operating margin -€214,802
down €214,802 (-54.9%), from €391,597 to €176,795
- Staff costs -€189,163
down €189,163 (-54.2%), from €349,152 to €159,989
- Taxes -€4,635
down €4,635 (-73.7%), from €6,290 to €1,654
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,835 | €70,556 | -€20,280 | -22.3% |
| Fixed assets | 21/28 | €16,410 | €10,153 | -€6,258 | -38.1% |
| Tangible fixed assets | 22/27 | €11,160 | €4,903 | -€6,258 | -56.1% |
| Plant, machinery and equipment | 23 | €4,320 | €1,935 | -€2,385 | -55.2% |
| Furniture and vehicles | 24 | €6,841 | €2,967 | -€3,873 | -56.6% |
| Financial fixed assets | 28 | €5,250 | €5,250 | = | 0.0% |
| Current assets | 29/58 | €74,425 | €60,403 | -€14,022 | -18.8% |
| Amounts receivable within one year | 40/41 | €74,425 | €60,403 | -€14,022 | -18.8% |
| Trade receivables | 40 | €24,125 | €17,334 | -€6,791 | -28.2% |
| Other amounts receivable | 41 | €50,300 | €43,070 | -€7,230 | -14.4% |
| Total equity and liabilities | 10/49 | €90,835 | €70,556 | -€20,280 | -22.3% |
| Equity | 10/15 | €18,299 | €16,214 | -€2,085 | -11.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,299 | €15,299 | = | 0.0% |
| Distributable reserves | 133 | €15,299 | €15,299 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,085 | -€2,085 | |
| Amounts payable | 17/49 | €72,537 | €54,342 | -€18,195 | -25.1% |
| Amounts payable within one year | 42/48 | €72,537 | €54,342 | -€18,195 | -25.1% |
| Financial debts | 43 | €31,750 | €30,172 | -€1,578 | -5.0% |
| Credit institutions | 430/8 | €31,750 | €30,172 | -€1,578 | -5.0% |
| Trade debts | 44 | €5,612 | €3,145 | -€2,467 | -44.0% |
| Suppliers | 440/4 | €5,612 | €3,145 | -€2,467 | -44.0% |
| Taxes, remuneration and social security | 45 | €35,175 | €21,025 | -€14,150 | -40.2% |
| Taxes | 450/3 | €6,953 | €8,895 | +€1,942 | +27.9% |
| Remuneration and social security | 454/9 | €28,222 | €12,129 | -€16,092 | -57.0% |
| Remuneration, social security and pensions | 62 | €349,152 | €159,989 | -€189,163 | -54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,026 | €6,258 | -€1,768 | -22.0% |
| Other operating charges | 640/8 | €5,084 | €1,220 | -€3,863 | -76.0% |
| Gross operating margin | 9900 | €391,597 | €176,795 | -€214,802 | -54.9% |
| Operating profit (loss) | 9901 | €29,335 | €9,328 | -€20,007 | -68.2% |
| Financial income | 75/76B | €224 | €1,387 | +€1,164 | +520.0% |
| Recurring financial income | 75 | €224 | €1,387 | +€1,164 | +520.0% |
| Financial charges | 65/66B | €7,971 | €11,146 | +€3,175 | +39.8% |
| Recurring financial charges | 65 | €7,971 | €11,146 | +€3,175 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | €21,588 | -€431 | -€22,019 | |
| Income taxes | 67/77 | €6,290 | €1,654 | -€4,635 | -73.7% |
| Profit (loss) for the period | 9904 | €15,299 | -€2,085 | -€17,383 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,299 | -€2,085 | -€17,383 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.