HERAF INTERIEUR: 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.
HERAF INTERIEUR
Largest movements
- Stocks and contracts -€14,608
down €14,608 (-6.6%), from €219,795 to €205,187
- Tangible fixed assets +€5,005
up €5,005 (+2.9%), from €172,961 to €177,966
of which Furniture and vehicles: +€20,673
- Advances received +€10,541
up €10,541 (+413%), from €2,550 to €13,091
- Debts after one year -€9,934
down €9,934 (-85.5%), from €11,613 to €1,679
- Profit (loss) carried forward -€7,622
down €7,622 (-7.9%), from €96,692 to €89,069
- Depreciation +€1,917
up €1,917 (+9.6%), from €19,947 to €21,864
- Other operating charges -€759
down €759 (-15.1%), from €5,022 to €4,263
- Gross operating margin +€337
up €337 (+2.0%), from €16,509 to €16,846
- Taxes -€329
down €329 (-94.5%), from €348 to €19
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 | €443,116 | €430,241 | -€12,875 | -2.9% |
| Fixed assets | 21/28 | €172,961 | €177,966 | +€5,005 | +2.9% |
| Tangible fixed assets | 22/27 | €172,961 | €177,966 | +€5,005 | +2.9% |
| Land and buildings | 22 | €168,690 | €152,997 | -€15,693 | -9.3% |
| Plant, machinery and equipment | 23 | €866 | €892 | +€26 | +3.0% |
| Furniture and vehicles | 24 | €3,404 | €24,077 | +€20,673 | +607% |
| Current assets | 29/58 | €270,155 | €252,276 | -€17,880 | -6.6% |
| Stocks and contracts in progress | 3 | €219,795 | €205,187 | -€14,608 | -6.6% |
| Stocks | 30/36 | €219,795 | €205,187 | -€14,608 | -6.6% |
| Amounts receivable within one year | 40/41 | €5,524 | €3,674 | -€1,850 | -33.5% |
| Trade receivables | 40 | €4,782 | €3,674 | -€1,108 | -23.2% |
| Other amounts receivable | 41 | €742 | - | -€742 | |
| Cash at bank and in hand | 54/58 | €44,836 | €43,414 | -€1,422 | -3.2% |
| Total equity and liabilities | 10/49 | €443,116 | €430,241 | -€12,875 | -2.9% |
| Equity | 10/15 | €384,483 | €376,861 | -€7,622 | -2.0% |
| Contributions | 10/11 | €261,629 | €261,629 | = | 0.0% |
| Reserves | 13 | €26,163 | €26,163 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,163 | €26,163 | = | 0.0% |
| Reserves not available under the articles | 1311 | €26,163 | €26,163 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,692 | €89,069 | -€7,622 | -7.9% |
| Amounts payable | 17/49 | €58,633 | €53,380 | -€5,252 | -9.0% |
| Amounts payable after more than one year | 17 | €11,613 | €1,679 | -€9,934 | -85.5% |
| Financial debts | 170/4 | €11,613 | €1,679 | -€9,934 | -85.5% |
| Amounts payable within one year | 42/48 | €41,754 | €46,573 | +€4,819 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €9,705 | €9,915 | +€210 | +2.2% |
| Trade debts | 44 | €20,914 | €16,790 | -€4,124 | -19.7% |
| Suppliers | 440/4 | €20,914 | €16,790 | -€4,124 | -19.7% |
| Advances received on contracts in progress | 46 | €2,550 | €13,091 | +€10,541 | +413% |
| Taxes, remuneration and social security | 45 | €1,219 | €3,624 | +€2,405 | +197% |
| Taxes | 450/3 | €1,219 | €3,624 | +€2,405 | +197% |
| Other amounts payable | 47/48 | €7,366 | €3,152 | -€4,213 | -57.2% |
| Accrued charges and deferred income | 492/3 | €5,266 | €5,129 | -€137 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,947 | €21,864 | +€1,917 | +9.6% |
| Other operating charges | 640/8 | €5,022 | €4,263 | -€759 | -15.1% |
| Gross operating margin | 9900 | €16,509 | €16,846 | +€337 | +2.0% |
| Operating profit (loss) | 9901 | -€8,460 | -€9,281 | -€821 | -9.7% |
| Financial income | 75/76B | €2,497 | €2,330 | -€167 | -6.7% |
| Recurring financial income | 75 | €2,497 | €2,330 | -€167 | -6.7% |
| Financial charges | 65/66B | €819 | €652 | -€167 | -20.4% |
| Recurring financial charges | 65 | €819 | €652 | -€167 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,782 | -€7,603 | -€821 | -12.1% |
| Income taxes | 67/77 | €348 | €19 | -€329 | -94.5% |
| Profit (loss) for the period | 9904 | -€7,131 | -€7,622 | -€491 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,131 | -€7,622 | -€491 | -6.9% |
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 25 October 2026 via checked.be.