HENNAU Jérôme: 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.
HENNAU Jérôme
Largest movements
- Stocks and contracts +€431,439
up €431,439 (+111%), from €387,522 to €818,961
of which Stocks: +€431,439
- Receivables within one year +€94,730
up €94,730 (+70.4%), from €134,618 to €229,348
of which Trade receivables: +€66,147
- Tangible fixed assets -€41,837
down €41,837 (-73.6%), from €56,870 to €15,033
of which Plant, machinery and equipment: -€26,501
- Current portion of long-term debt +€381,344
up €381,344 (+1,289%), from €29,574 to €410,918
- Trade debts +€132,954
up €132,954 (+546%), from €24,358 to €157,312
- Debts after one year -€98,778
down €98,778 (-93.9%), from €105,223 to €6,444
- Other debts +€72,824
up €72,824 (+33.9%), from €214,840 to €287,664
- Staff costs +€59,376
up €59,376 (+34.3%), from €173,085 to €232,461
- Gross operating margin +€38,121
up €38,121 (+14.8%), from €258,398 to €296,520
- Financial charges +€11,943
up €11,943 (+249%), from €4,788 to €16,732
- Other operating charges -€6,060
down €6,060 (-66.0%), from €9,184 to €3,124
- Taxes -€3,433
down €3,433 (-72.0%), from €4,771 to €1,338
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 | €597,414 | €1,076,647 | +€479,233 | +80.2% |
| Fixed assets | 21/28 | €57,140 | €15,303 | -€41,837 | -73.2% |
| Tangible fixed assets | 22/27 | €56,870 | €15,033 | -€41,837 | -73.6% |
| Plant, machinery and equipment | 23 | €31,773 | €5,272 | -€26,501 | -83.4% |
| Furniture and vehicles | 24 | €16,979 | €2,576 | -€14,403 | -84.8% |
| Other tangible fixed assets | 26 | €8,119 | €7,185 | -€934 | -11.5% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €540,273 | €1,061,344 | +€521,071 | +96.4% |
| Stocks and contracts in progress | 3 | €387,522 | €818,961 | +€431,439 | +111% |
| Stocks | 30/36 | €305,202 | €736,641 | +€431,439 | +141% |
| Contracts in progress | 37 | €82,320 | €82,320 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €134,618 | €229,348 | +€94,730 | +70.4% |
| Trade receivables | 40 | €100,105 | €166,252 | +€66,147 | +66.1% |
| Other amounts receivable | 41 | €34,512 | €63,096 | +€28,583 | +82.8% |
| Cash at bank and in hand | 54/58 | €16,565 | €6,238 | -€10,326 | -62.3% |
| Deferred charges and accrued income | 490/1 | €1,569 | €6,797 | +€5,228 | +333% |
| Total equity and liabilities | 10/49 | €597,414 | €1,076,647 | +€479,233 | +80.2% |
| Equity | 10/15 | €198,410 | €199,392 | +€982 | +0.5% |
| Contributions | 10/11 | €15,300 | €15,300 | = | 0.0% |
| Contributions outside capital | 11 | €15,300 | - | -€15,300 | |
| Share premium | 1100/10 | €15,300 | - | -€15,300 | |
| Profit (loss) carried forward | 14 | €183,110 | €184,092 | +€982 | +0.5% |
| Amounts payable | 17/49 | €399,003 | €877,255 | +€478,252 | +120% |
| Amounts payable after more than one year | 17 | €105,223 | €6,444 | -€98,778 | -93.9% |
| Financial debts | 170/4 | €105,223 | €6,444 | -€98,778 | -93.9% |
| Amounts payable within one year | 42/48 | €293,781 | €870,811 | +€577,030 | +196% |
| Current portion of amounts payable after more than one year | 42 | €29,574 | €410,918 | +€381,344 | +1,289% |
| Trade debts | 44 | €24,358 | €157,312 | +€132,954 | +546% |
| Suppliers | 440/4 | €24,358 | €157,312 | +€132,954 | +546% |
| Taxes, remuneration and social security | 45 | €25,008 | €14,916 | -€10,092 | -40.4% |
| Taxes | 450/3 | €11,245 | €2,838 | -€8,407 | -74.8% |
| Remuneration and social security | 454/9 | €13,763 | €12,079 | -€1,685 | -12.2% |
| Other amounts payable | 47/48 | €214,840 | €287,664 | +€72,824 | +33.9% |
| Remuneration, social security and pensions | 62 | €173,085 | €232,461 | +€59,376 | +34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,473 | €41,895 | -€2,578 | -5.8% |
| Other operating charges | 640/8 | €9,184 | €3,124 | -€6,060 | -66.0% |
| Gross operating margin | 9900 | €258,398 | €296,520 | +€38,121 | +14.8% |
| Operating profit (loss) | 9901 | €31,656 | €19,040 | -€12,616 | -39.9% |
| Financial income | 75/76B | €60 | €11 | -€49 | -81.6% |
| Recurring financial income | 75 | €60 | €11 | -€49 | -81.6% |
| Financial charges | 65/66B | €4,788 | €16,732 | +€11,943 | +249% |
| Recurring financial charges | 65 | €4,788 | €16,732 | +€11,943 | +249% |
| Profit (loss) for the period before taxes | 9903 | €26,928 | €2,320 | -€24,608 | -91.4% |
| Income taxes | 67/77 | €4,771 | €1,338 | -€3,433 | -72.0% |
| Profit (loss) for the period | 9904 | €22,156 | €982 | -€21,175 | -95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,156 | €982 | -€21,175 | -95.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.