Herballine: 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.
What changed
Herballine
NACE 47.279, Other retail sale of food
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€125,234
2023 · €637,693-€762,927
Equity
€794,221
2023 · €919,455-€125,234
Cash
€3,102
2023 · €93,588-€90,486
Balance sheet total
€961,246
2023 · €1.1m-€114,106
Largest movements
Assets
- Cash -€90,486
down €90,486 (-96.7%), from €93,588 to €3,102
mainly Net result for the year (-€125,234)
Equity and liabilities
- Reserves -€99,460
down €99,460 (-14.5%), from €687,667 to €588,207
of which Distributable reserves: -€99,460
- Profit (loss) carried forward -€25,775
new in 2024: -€25,775
- Trade debts +€11,093
up €11,093 (+141%), from €7,861 to €18,954
Income statement
- Gross operating margin -€919,553
down €919,553, from €797,063 to -€122,490
From the 2023 result to the 2024 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.
Result 2023
€637,693
Gross operating margin
-€919,553
Depreciation
+€988
Other operating charges
-€925
Financial income
+€7,717
Financial charges
+€1,606
Taxes
+€186
Deferred taxes and other
+€147,052
Result 2024
-€125,234
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€90,486
Investment
€0
Financing
€0
Cash 2023
€93,588
From operations (derived)
-€90,486
Net result for the year
-€125,234
Depreciation
+€6,870
Receivables within one year
+€6,213
Deferred charges and accrued income
+€10,537
Trade debts
+€11,093
Smaller working-capital items
+€35
Cash 2024
€3,102
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,075,352 | €961,246 | -€114,106 | -10.6% |
| Fixed assets | 21/28 | €333,854 | €326,985 | -€6,870 | -2.1% |
| Tangible fixed assets | 22/27 | €333,854 | €326,985 | -€6,870 | -2.1% |
| Land and buildings | 22 | €53,699 | €49,988 | -€3,711 | -6.9% |
| Furniture and vehicles | 24 | €12,215 | €9,056 | -€3,159 | -25.9% |
| Assets under construction and advance payments | 27 | €267,940 | €267,940 | = | 0.0% |
| Current assets | 29/58 | €741,497 | €634,261 | -€107,236 | -14.5% |
| Amounts receivable after more than one year | 29 | €529,000 | €529,000 | = | 0.0% |
| Other amounts receivable | 291 | €529,000 | €529,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €105,030 | €98,816 | -€6,213 | -5.9% |
| Trade receivables | 40 | €2,780 | €2,780 | = | 0.0% |
| Other amounts receivable | 41 | €102,249 | €96,036 | -€6,213 | -6.1% |
| Cash at bank and in hand | 54/58 | €93,588 | €3,102 | -€90,486 | -96.7% |
| Deferred charges and accrued income | 490/1 | €13,880 | €3,343 | -€10,537 | -75.9% |
| Total equity and liabilities | 10/49 | €1,075,352 | €961,246 | -€114,106 | -10.6% |
| Equity | 10/15 | €919,455 | €794,221 | -€125,234 | -13.6% |
| Contributions | 10/11 | €231,788 | €231,788 | = | 0.0% |
| Reserves | 13 | €687,667 | €588,207 | -€99,460 | -14.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €588,207 | €588,207 | = | 0.0% |
| Distributable reserves | 133 | €99,460 | €0 | -€99,460 | -100% |
| Profit (loss) carried forward | 14 | - | -€25,775 | -€25,775 | |
| Provisions and deferred taxes | 16 | €147,052 | €147,052 | = | 0.0% |
| Deferred taxes | 168 | €147,052 | €147,052 | = | 0.0% |
| Amounts payable | 17/49 | €8,845 | €19,973 | +€11,128 | +126% |
| Amounts payable within one year | 42/48 | €8,606 | €19,459 | +€10,853 | +126% |
| Financial debts | 43 | €40 | €40 | = | 0.0% |
| Credit institutions | 430/8 | €40 | €40 | = | 0.0% |
| Trade debts | 44 | €7,861 | €18,954 | +€11,093 | +141% |
| Suppliers | 440/4 | €7,861 | €18,954 | +€11,093 | +141% |
| Taxes, remuneration and social security | 45 | €705 | €466 | -€239 | -34.0% |
| Taxes | 450/3 | €705 | €466 | -€239 | -34.0% |
| Accrued charges and deferred income | 492/3 | €239 | €513 | +€275 | +115% |
| Non-recurring operating income | 76A | €859,219 | €0 | -€859,219 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,858 | €6,870 | -€988 | -12.6% |
| Other operating charges | 640/8 | €5,404 | €6,329 | +€925 | +17.1% |
| Gross operating margin | 9900 | €797,063 | -€122,490 | -€919,553 | |
| Operating profit (loss) | 9901 | €783,800 | -€135,689 | -€919,489 | |
| Financial income | 75/76B | €5,350 | €13,067 | +€7,717 | +144% |
| Recurring financial income | 75 | €5,350 | €13,067 | +€7,717 | +144% |
| Financial charges | 65/66B | €4,052 | €2,446 | -€1,606 | -39.6% |
| Recurring financial charges | 65 | €4,052 | €378 | -€3,674 | -90.7% |
| Non-recurring financial charges | 66B | - | €2,067 | +€2,067 | |
| Profit (loss) for the period before taxes | 9903 | €785,098 | -€125,067 | -€910,165 | |
| Transfer to deferred taxes | 680 | €147,052 | €0 | -€147,052 | -100% |
| Income taxes | 67/77 | €353 | €167 | -€186 | -52.7% |
| Profit (loss) for the period | 9904 | €637,693 | -€125,234 | -€762,927 | |
| Transfer to tax-exempt reserves | 689 | €588,207 | €0 | -€588,207 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €49,486 | -€125,234 | -€174,720 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.