HENROT N COMPTAFISC: 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.
HENROT N COMPTAFISC
Largest movements
- Cash -€2,656
down €2,656 (-11.1%), from €23,915 to €21,259
mainly Net result for the year (-€2,012) and Receivables within one year (-€720)
- Receivables within one year +€720
up €720 (+2.0%), from €36,643 to €37,363
of which Other amounts receivable: +€1,432
- Profit (loss) carried forward -€2,012
down €2,012 (-9.2%), from €21,834 to €19,822
- Turnover -€3,365
down €3,365 (-14.6%), from €23,021 to €19,656
- Purchases and services -€2,937
down €2,937 (-10.4%), from €28,148 to €25,212
- Taxes -€1,146
no longer reported in 2025 (was €1,146)
- Other operating charges -€1,049
down €1,049 (-53.1%), from €1,975 to €926
- Gross operating margin -€509
down €509 (-39.2%), from -€1,298 to -€1,807
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 | €63,177 | €61,586 | -€1,591 | -2.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €713 | €481 | -€232 | -32.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €688 | €456 | -€232 | -33.7% |
| Furniture and vehicles | 24 | €688 | €456 | -€232 | -33.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €62,465 | €61,106 | -€1,359 | -2.2% |
| Amounts receivable within one year | 40/41 | €36,643 | €37,363 | +€720 | +2.0% |
| Trade receivables | 40 | €5,020 | €4,308 | -€712 | -14.2% |
| Other amounts receivable | 41 | €31,624 | €33,055 | +€1,432 | +4.5% |
| Cash at bank and in hand | 54/58 | €23,915 | €21,259 | -€2,656 | -11.1% |
| Deferred charges and accrued income | 490/1 | €1,907 | €2,483 | +€577 | +30.3% |
| Total equity and liabilities | 10/49 | €63,177 | €61,586 | -€1,591 | -2.5% |
| Equity | 10/15 | €61,654 | €59,642 | -€2,012 | -3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €33,620 | €33,620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,834 | €19,822 | -€2,012 | -9.2% |
| Amounts payable | 17/49 | €1,523 | €1,944 | +€421 | +27.6% |
| Amounts payable within one year | 42/48 | €1,523 | €1,944 | +€421 | +27.6% |
| Financial debts | 43 | €211 | €0 | -€211 | -100% |
| Credit institutions | 430/8 | €211 | €0 | -€211 | -100% |
| Trade debts | 44 | €929 | €1,198 | +€270 | +29.1% |
| Suppliers | 440/4 | €929 | €1,198 | +€270 | +29.1% |
| Taxes, remuneration and social security | 45 | €384 | €746 | +€362 | +94.3% |
| Taxes | 450/3 | €384 | €746 | +€362 | +94.3% |
| Turnover | 70 | €23,021 | €19,656 | -€3,365 | -14.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €28,148 | €25,212 | -€2,937 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232 | €232 | = | 0.0% |
| Other operating charges | 640/8 | €1,975 | €926 | -€1,049 | -53.1% |
| Gross operating margin | 9900 | -€1,298 | -€1,807 | -€509 | -39.2% |
| Operating profit (loss) | 9901 | -€3,505 | -€2,965 | +€541 | +15.4% |
| Financial income | 75/76B | €1,909 | €1,792 | -€116 | -6.1% |
| Recurring financial income | 75 | €1,909 | €1,792 | -€116 | -6.1% |
| Financial charges | 65/66B | €918 | €839 | -€78 | -8.5% |
| Recurring financial charges | 65 | €918 | €839 | -€78 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,514 | -€2,012 | +€503 | +20.0% |
| Income taxes | 67/77 | €1,146 | - | -€1,146 | |
| Profit (loss) for the period | 9904 | -€3,660 | -€2,012 | +€1,649 | +45.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,660 | -€2,012 | +€1,649 | +45.0% |
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 24 October 2026 via checked.be.