HERBACOS: 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.
HERBACOS
Largest movements
- Cash +€13,231
up €13,231 (+4.3%), from €306,725 to €319,956
mainly Net result for the year (+€54,132) and Stocks and contracts (+€6,832)
- Receivables within one year +€8,794
up €8,794 (+34.8%), from €25,246 to €34,040
of which Trade receivables: +€7,191
- Stocks and contracts -€6,832
down €6,832 (-18.3%), from €37,346 to €30,514
- Reserves +€21,632
up €21,632 (+7.3%), from €295,938 to €317,570
of which Distributable reserves: +€21,632
- Trade debts -€5,568
down €5,568 (-33.3%), from €16,697 to €11,128
- Gross operating margin -€31,017
down €31,017 (-20.7%), from €149,862 to €118,845
- Financial income +€8,051
up €8,051 (+578.9%), from €1,391 to €9,442
- Depreciation -€7,534
down €7,534 (-83.1%), from €9,065 to €1,531
- Taxes -€6,850
down €6,850 (-41.8%), from €16,371 to €9,521
- Staff costs +€4,148
up €4,148 (+8.0%), from €51,915 to €56,064
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 | €392,132 | €407,510 | +€15,378 | +3.9% |
| Fixed assets | 21/28 | €22,814 | €23,000 | +€186 | +0.8% |
| Tangible fixed assets | 22/27 | €22,814 | €23,000 | +€186 | +0.8% |
| Plant, machinery and equipment | 23 | €531 | - | -€531 | |
| Furniture and vehicles | 24 | €22,283 | €23,000 | +€717 | +3.2% |
| Current assets | 29/58 | €369,318 | €384,510 | +€15,192 | +4.1% |
| Stocks and contracts in progress | 3 | €37,346 | €30,514 | -€6,832 | -18.3% |
| Stocks | 30/36 | €37,346 | €30,514 | -€6,832 | -18.3% |
| Amounts receivable within one year | 40/41 | €25,246 | €34,040 | +€8,794 | +34.8% |
| Trade receivables | 40 | €10,858 | €18,049 | +€7,191 | +66.2% |
| Other amounts receivable | 41 | €14,388 | €15,991 | +€1,603 | +11.1% |
| Cash at bank and in hand | 54/58 | €306,725 | €319,956 | +€13,231 | +4.3% |
| Total equity and liabilities | 10/49 | €392,132 | €407,510 | +€15,378 | +3.9% |
| Equity | 10/15 | €314,530 | €336,162 | +€21,632 | +6.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €295,938 | €317,570 | +€21,632 | +7.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €294,079 | €315,711 | +€21,632 | +7.4% |
| Amounts payable | 17/49 | €77,602 | €71,348 | -€6,254 | -8.1% |
| Amounts payable within one year | 42/48 | €76,667 | €71,348 | -€5,319 | -6.9% |
| Trade debts | 44 | €16,697 | €11,128 | -€5,568 | -33.3% |
| Suppliers | 440/4 | €16,697 | €11,128 | -€5,568 | -33.3% |
| Taxes, remuneration and social security | 45 | €29,970 | €27,719 | -€2,251 | -7.5% |
| Taxes | 450/3 | €21,049 | €18,066 | -€2,983 | -14.2% |
| Remuneration and social security | 454/9 | €8,921 | €9,653 | +€732 | +8.2% |
| Other amounts payable | 47/48 | €30,000 | €32,500 | +€2,500 | +8.3% |
| Accrued charges and deferred income | 492/3 | €935 | - | -€935 | |
| Non-recurring operating income | 76A | €555 | €342 | -€213 | -38.5% |
| Remuneration, social security and pensions | 62 | €51,915 | €56,064 | +€4,148 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,065 | €1,531 | -€7,534 | -83.1% |
| Other operating charges | 640/8 | €3,435 | €3,802 | +€367 | +10.7% |
| Gross operating margin | 9900 | €149,862 | €118,845 | -€31,017 | -20.7% |
| Operating profit (loss) | 9901 | €85,446 | €57,448 | -€27,998 | -32.8% |
| Financial income | 75/76B | €1,391 | €9,442 | +€8,051 | +578.9% |
| Recurring financial income | 75 | €1,391 | €9,442 | +€8,051 | +578.9% |
| Financial charges | 65/66B | €3,600 | €3,236 | -€363 | -10.1% |
| Recurring financial charges | 65 | €3,600 | €3,236 | -€363 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €83,237 | €63,653 | -€19,584 | -23.5% |
| Income taxes | 67/77 | €16,371 | €9,521 | -€6,850 | -41.8% |
| Profit (loss) for the period | 9904 | €66,866 | €54,132 | -€12,734 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,866 | €54,132 | -€12,734 | -19.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.