HERAMIS: 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.
HERAMIS
Largest movements
- Tangible fixed assets -€29,135
down €29,135 (-9.0%), from €323,386 to €294,251
of which Land and buildings: -€16,903
- Receivables within one year +€7,434
up €7,434 (+101.6%), from €7,313 to €14,747
of which Other amounts receivable: +€6,123
- Cash +€4,984
up €4,984 (+6.7%), from €73,954 to €78,938
mainly Depreciation (+€31,743) and Net result for the year (+€20,329)
- Debts after one year -€53,186
down €53,186 (-19.4%), from €274,010 to €220,824
of which Other amounts payable: -€30,000
- Reserves +€20,329
up €20,329 (+41.8%), from €48,597 to €68,925
- Tax, wage and social debts -€14,671
down €14,671 (-19.8%), from €74,204 to €59,533
of which Taxes: -€15,978
- Other debts +€14,532
up €14,532 (+2196.4%), from €662 to €15,193
- Trade debts +€13,467
up €13,467 (+194.4%), from €6,927 to €20,394
No income-statement line moved by more than 1% of the activity.
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 | €422,684 | €406,821 | -€15,863 | -3.8% |
| Fixed assets | 21/28 | €323,803 | €294,668 | -€29,135 | -9.0% |
| Tangible fixed assets | 22/27 | €323,386 | €294,251 | -€29,135 | -9.0% |
| Land and buildings | 22 | €272,329 | €255,426 | -€16,903 | -6.2% |
| Furniture and vehicles | 24 | €33,002 | €26,562 | -€6,440 | -19.5% |
| Other tangible fixed assets | 26 | €18,055 | €12,263 | -€5,792 | -32.1% |
| Financial fixed assets | 28 | €417 | €417 | = | 0.0% |
| Current assets | 29/58 | €98,881 | €112,153 | +€13,272 | +13.4% |
| Stocks and contracts in progress | 3 | €15,839 | €15,839 | = | 0.0% |
| Stocks | 30/36 | €15,839 | €15,839 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,313 | €14,747 | +€7,434 | +101.6% |
| Trade receivables | 40 | €516 | €1,827 | +€1,310 | +253.8% |
| Other amounts receivable | 41 | €6,797 | €12,920 | +€6,123 | +90.1% |
| Cash at bank and in hand | 54/58 | €73,954 | €78,938 | +€4,984 | +6.7% |
| Deferred charges and accrued income | 490/1 | €1,774 | €2,629 | +€854 | +48.2% |
| Total equity and liabilities | 10/49 | €422,684 | €406,821 | -€15,863 | -3.8% |
| Equity | 10/15 | €23,949 | €44,278 | +€20,329 | +84.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48,597 | €68,925 | +€20,329 | +41.8% |
| Distributable reserves | 133 | €48,597 | €68,925 | +€20,329 | +41.8% |
| Profit (loss) carried forward | 14 | -€30,848 | -€30,848 | = | 0.0% |
| Amounts payable | 17/49 | €398,735 | €362,543 | -€36,192 | -9.1% |
| Amounts payable after more than one year | 17 | €274,010 | €220,824 | -€53,186 | -19.4% |
| Financial debts | 170/4 | €157,953 | €134,767 | -€23,186 | -14.7% |
| Other amounts payable | 178/9 | €116,057 | €86,057 | -€30,000 | -25.8% |
| Amounts payable within one year | 42/48 | €104,591 | €118,307 | +€13,717 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €22,798 | €23,186 | +€388 | +1.7% |
| Trade debts | 44 | €6,927 | €20,394 | +€13,467 | +194.4% |
| Suppliers | 440/4 | €6,927 | €20,394 | +€13,467 | +194.4% |
| Taxes, remuneration and social security | 45 | €74,204 | €59,533 | -€14,671 | -19.8% |
| Taxes | 450/3 | €52,371 | €36,394 | -€15,978 | -30.5% |
| Remuneration and social security | 454/9 | €21,833 | €23,140 | +€1,307 | +6.0% |
| Other amounts payable | 47/48 | €662 | €15,193 | +€14,532 | +2196.4% |
| Accrued charges and deferred income | 492/3 | €20,134 | €23,412 | +€3,278 | +16.3% |
| Non-recurring operating income | 76A | €2,285 | - | -€2,285 | |
| Remuneration, social security and pensions | 62 | €343,908 | €341,463 | -€2,445 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,092 | €31,743 | -€349 | -1.1% |
| Other operating charges | 640/8 | €3,969 | €3,965 | -€4 | -0.1% |
| Gross operating margin | 9900 | €415,901 | €415,158 | -€744 | -0.2% |
| Operating profit (loss) | 9901 | €35,933 | €37,987 | +€2,055 | +5.7% |
| Financial income | 75/76B | €312 | €282 | -€29 | -9.4% |
| Recurring financial income | 75 | €312 | €282 | -€29 | -9.4% |
| Financial charges | 65/66B | €5,556 | €6,965 | +€1,409 | +25.4% |
| Recurring financial charges | 65 | €5,556 | €6,965 | +€1,409 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €30,689 | €31,305 | +€616 | +2.0% |
| Income taxes | 67/77 | €10,301 | €10,976 | +€675 | +6.5% |
| Profit (loss) for the period | 9904 | €20,387 | €20,329 | -€59 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,387 | €20,329 | -€59 | -0.3% |
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 4 October 2026 via checked.be.