HENDRIMMO: 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.
HENDRIMMO
Largest movements
- Current investments -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Cash +€2,755
up €2,755 (+7.3%), from €37,541 to €40,296
mainly Current investments (+€150,000) and Net result for the year (+€38,438)
- Receivables within one year +€2,228
up €2,228 (+231.9%), from €961 to €3,188
of which Other amounts receivable: +€1,717
- Contributions -€122,186
down €122,186 (-96.2%), from €127,042 to €4,856
- Reserves -€59,094
down €59,094 (-100.0%), from €59,094 to €0
of which Distributable reserves: -€40,394
- Other debts +€26,321
up €26,321 (+4490.4%), from €586 to €26,907
- Tax, wage and social debts +€13,264
new in 2025: €13,264
- Financial income -€7,699
down €7,699 (-85.8%), from €8,971 to €1,272
- Gross operating margin +€6,571
up €6,571 (+14.5%), from €45,164 to €51,735
- Other operating charges -€635
down €635 (-39.1%), from €1,624 to €989
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 | €188,501 | €45,027 | -€143,474 | -76.1% |
| Fixed assets | 21/28 | - | €1,543 | +€1,543 | |
| Tangible fixed assets | 22/27 | - | €1,543 | +€1,543 | |
| Furniture and vehicles | 24 | - | €1,543 | +€1,543 | |
| Current assets | 29/58 | €188,501 | €43,484 | -€145,017 | -76.9% |
| Amounts receivable within one year | 40/41 | €961 | €3,188 | +€2,228 | +231.9% |
| Trade receivables | 40 | - | €511 | +€511 | |
| Other amounts receivable | 41 | €961 | €2,677 | +€1,717 | +178.7% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €37,541 | €40,296 | +€2,755 | +7.3% |
| Total equity and liabilities | 10/49 | €188,501 | €45,027 | -€143,474 | -76.1% |
| Equity | 10/15 | €186,136 | €4,856 | -€181,280 | -97.4% |
| Contributions | 10/11 | €127,042 | €4,856 | -€122,186 | -96.2% |
| Reserves | 13 | €59,094 | €0 | -€59,094 | -100.0% |
| Non-distributable reserves | 130/1 | €18,700 | - | -€18,700 | |
| Reserves not available under the articles | 1311 | €18,700 | - | -€18,700 | |
| Distributable reserves | 133 | €40,394 | €0 | -€40,394 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,365 | €40,171 | +€37,806 | +1598.5% |
| Amounts payable within one year | 42/48 | €2,365 | €40,171 | +€37,806 | +1598.5% |
| Trade debts | 44 | €1,779 | €0 | -€1,779 | -100.0% |
| Suppliers | 440/4 | €1,779 | €0 | -€1,779 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €13,264 | +€13,264 | |
| Taxes | 450/3 | - | €13,264 | +€13,264 | |
| Other amounts payable | 47/48 | €586 | €26,907 | +€26,321 | +4490.4% |
| Non-recurring operating income | 76A | €0 | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €251 | +€251 | |
| Other operating charges | 640/8 | €1,624 | €989 | -€635 | -39.1% |
| Gross operating margin | 9900 | €45,164 | €51,735 | +€6,571 | +14.5% |
| Operating profit (loss) | 9901 | €43,540 | €50,496 | +€6,956 | +16.0% |
| Financial income | 75/76B | €8,971 | €1,272 | -€7,699 | -85.8% |
| Recurring financial income | 75 | €8,971 | €1,272 | -€7,699 | -85.8% |
| Financial charges | 65/66B | €456 | €218 | -€238 | -52.2% |
| Recurring financial charges | 65 | €456 | €218 | -€238 | -52.2% |
| Profit (loss) for the period before taxes | 9903 | €52,055 | €51,550 | -€505 | -1.0% |
| Income taxes | 67/77 | €12,725 | €13,112 | +€387 | +3.0% |
| Profit (loss) for the period | 9904 | €39,330 | €38,438 | -€892 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,330 | €38,438 | -€892 | -2.3% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.