HERAULT: 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.
HERAULT
Largest movements
- Cash +€70,188
up €70,188 (+111.9%), from €62,729 to €132,918
mainly Other debts (+€299,627) and Net result for the year (+€59,071)
- Receivables within one year -€19,445
down €19,445 (-64.8%), from €30,000 to €10,555
of which Trade receivables: -€20,000
- Deferred charges and accrued income +€13,092
up €13,092 (+34.8%), from €37,581 to €50,672
- Other debts +€299,627
up €299,627 (+7107.3%), from €4,216 to €303,843
- Reserves -€244,772
down €244,772 (-66.0%), from €370,795 to €126,023
of which Distributable reserves: -€244,772
- Gross operating margin +€37,318
up €37,318 (+76.7%), from €48,629 to €85,947
- Taxes +€9,163
up €9,163 (+54.2%), from €16,895 to €26,058
- Other operating charges +€1,661
up €1,661 (+50.7%), from €3,276 to €4,937
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 | €653,977 | €710,685 | +€56,708 | +8.7% |
| Fixed assets | 21/28 | €206,505 | €199,378 | -€7,127 | -3.5% |
| Tangible fixed assets | 22/27 | €206,455 | €199,378 | -€7,077 | -3.4% |
| Land and buildings | 22 | €202,919 | €195,535 | -€7,383 | -3.6% |
| Plant, machinery and equipment | 23 | €424 | €184 | -€240 | -56.5% |
| Furniture and vehicles | 24 | €3,112 | €3,659 | +€546 | +17.6% |
| Financial fixed assets | 28 | €50 | €0 | -€50 | -100.0% |
| Current assets | 29/58 | €447,472 | €511,307 | +€63,835 | +14.3% |
| Amounts receivable after more than one year | 29 | €317,162 | €317,162 | = | 0.0% |
| Other amounts receivable | 291 | €317,162 | €317,162 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,000 | €10,555 | -€19,445 | -64.8% |
| Trade receivables | 40 | €20,000 | €0 | -€20,000 | -100.0% |
| Other amounts receivable | 41 | €10,000 | €10,555 | +€555 | +5.6% |
| Cash at bank and in hand | 54/58 | €62,729 | €132,918 | +€70,188 | +111.9% |
| Deferred charges and accrued income | 490/1 | €37,581 | €50,672 | +€13,092 | +34.8% |
| Total equity and liabilities | 10/49 | €653,977 | €710,685 | +€56,708 | +8.7% |
| Equity | 10/15 | €607,976 | €363,204 | -€244,772 | -40.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €370,795 | €126,023 | -€244,772 | -66.0% |
| Tax-exempt reserves | 132 | €372 | €372 | = | 0.0% |
| Distributable reserves | 133 | €370,423 | €125,652 | -€244,772 | -66.1% |
| Profit (loss) carried forward | 14 | €230,981 | €230,981 | = | 0.0% |
| Amounts payable | 17/49 | €46,001 | €347,481 | +€301,480 | +655.4% |
| Amounts payable within one year | 42/48 | €46,001 | €347,481 | +€301,480 | +655.4% |
| Financial debts | 43 | €1,677 | €809 | -€868 | -51.8% |
| Credit institutions | 430/8 | €1,677 | €809 | -€868 | -51.8% |
| Trade debts | 44 | €7,059 | €5,843 | -€1,216 | -17.2% |
| Suppliers | 440/4 | €7,059 | €5,843 | -€1,216 | -17.2% |
| Taxes, remuneration and social security | 45 | €33,050 | €36,986 | +€3,936 | +11.9% |
| Taxes | 450/3 | €33,050 | €31,134 | -€1,916 | -5.8% |
| Remuneration and social security | 454/9 | €0 | €5,852 | +€5,852 | |
| Other amounts payable | 47/48 | €4,216 | €303,843 | +€299,627 | +7107.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,203 | €9,332 | +€129 | +1.4% |
| Other operating charges | 640/8 | €3,276 | €4,937 | +€1,661 | +50.7% |
| Gross operating margin | 9900 | €48,629 | €85,947 | +€37,318 | +76.7% |
| Operating profit (loss) | 9901 | €36,150 | €71,678 | +€35,528 | +98.3% |
| Financial income | 75/76B | €15,126 | €15,127 | +€0 | 0.0% |
| Recurring financial income | 75 | €15,126 | €15,127 | +€0 | 0.0% |
| Financial charges | 65/66B | €2,399 | €1,676 | -€723 | -30.1% |
| Recurring financial charges | 65 | €2,399 | €1,676 | -€723 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €48,878 | €85,129 | +€36,251 | +74.2% |
| Income taxes | 67/77 | €16,895 | €26,058 | +€9,163 | +54.2% |
| Profit (loss) for the period | 9904 | €31,983 | €59,071 | +€27,089 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,983 | €59,071 | +€27,089 | +84.7% |
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 8 October 2026 via checked.be.