HERABABY: 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.
HERABABY
Largest movements
- Tangible fixed assets -€1,156
down €1,156 (-100.0%), from €1,156 to €0
of which Other tangible fixed assets: -€1,156
- Cash -€280
down €280 (-100.0%), from €280 to €0
mainly Net result for the year (-€1,451) and Tax, wage and social debts (-€706)
- Receivables within one year -€262
down €262 (-100.0%), from €262 to €0
- Profit (loss) carried forward -€1,451
down €1,451 (-5.1%), from -€28,192 to -€29,643
- Tax, wage and social debts -€706
down €706 (-100.0%), from €706 to €0
- Other debts +€510
up €510 (+3.1%), from €16,267 to €16,777
- Trade debts -€50
down €50 (-2.1%), from €2,351 to €2,301
- Depreciation +€752
up €752 (+186.4%), from €403 to €1,156
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Financial charges +€171
up €171 (+289.3%), from €59 to €230
- Purchases and services +€66
new in 2025: €66
- Gross operating margin -€2
down €2 (-3.0%), from -€64 to -€66
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 | €1,697 | €0 | -€1,697 | -100.0% |
| Fixed assets | 21/28 | €1,156 | €0 | -€1,156 | -100.0% |
| Tangible fixed assets | 22/27 | €1,156 | €0 | -€1,156 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €1,156 | €0 | -€1,156 | -100.0% |
| Current assets | 29/58 | €541 | €0 | -€541 | -100.0% |
| Amounts receivable within one year | 40/41 | €262 | €0 | -€262 | -100.0% |
| Trade receivables | 40 | €262 | €0 | -€262 | -100.0% |
| Cash at bank and in hand | 54/58 | €280 | €0 | -€280 | -100.0% |
| Total equity and liabilities | 10/49 | €1,697 | €0 | -€1,697 | -100.0% |
| Equity | 10/15 | -€17,627 | -€19,078 | -€1,451 | -8.2% |
| Contributions | 10/11 | €8,705 | €8,705 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,192 | -€29,643 | -€1,451 | -5.1% |
| Amounts payable | 17/49 | €19,324 | €19,078 | -€246 | -1.3% |
| Amounts payable within one year | 42/48 | €19,324 | €19,078 | -€246 | -1.3% |
| Trade debts | 44 | €2,351 | €2,301 | -€50 | -2.1% |
| Suppliers | 440/4 | €2,351 | €2,301 | -€50 | -2.1% |
| Taxes, remuneration and social security | 45 | €706 | €0 | -€706 | -100.0% |
| Taxes | 450/3 | €706 | €0 | -€706 | -100.0% |
| Other amounts payable | 47/48 | €16,267 | €16,777 | +€510 | +3.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €66 | +€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €403 | €1,156 | +€752 | +186.4% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -3.0% |
| Operating profit (loss) | 9901 | -€855 | -€1,221 | -€367 | -42.9% |
| Financial charges | 65/66B | €59 | €230 | +€171 | +289.3% |
| Recurring financial charges | 65 | €59 | €230 | +€171 | +289.3% |
| Profit (loss) for the period before taxes | 9903 | -€914 | -€1,451 | -€537 | -58.8% |
| Profit (loss) for the period | 9904 | -€914 | -€1,451 | -€537 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€914 | -€1,451 | -€537 | -58.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.