HERBIO: 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.
What changed
HERBIO
NACE 01.130, Growing of vegetables, melons, roots and tubers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€613,020
2024 · €790,518-€177,498
Equity
€21.0m
2024 · €20.4m+€613,020
Cash
€1.6m
2024 · €1.5m+€96,508
Balance sheet total
€31.3m
2024 · €30.8m+€511,878
Largest movements
Assets
- Receivables within one year +€1.5m
up €1.5m (+50.3%), from €3.0m to €4.5m
of which Trade receivables: +€1.9m
- Tangible fixed assets -€535,222
down €535,222 (-5.0%), from €10.6m to €10.1m
of which Land and buildings: -€397,390
- Deferred charges and accrued income -€442,925
down €442,925 (-86.7%), from €511,033 to €68,108
Equity and liabilities
- Trade debts +€839,801
up €839,801 (+33.6%), from €2.5m to €3.3m
- Current portion of long-term debt -€836,877
down €836,877 (-44.5%), from €1.9m to €1.0m
- Reserves +€613,020
up €613,020 (+3.0%), from €20.4m to €21.0m
of which Distributable reserves: +€613,020
Income statement
- Turnover +€4.9m
up €4.9m (+26.0%), from €18.7m to €23.6m
- Services and other goods +€3.2m
up €3.2m (+28.2%), from €11.5m to €14.7m
- Goods and materials +€1.3m
up €1.3m (+57.0%), from €2.2m to €3.5m
of which Purchases: +€1.3m
- Depreciation +€287,868
up €287,868 (+12.7%), from €2.3m to €2.6m
- Staff costs +€243,893
up €243,893 (+11.3%), from €2.2m to €2.4m
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.
Result 2024
€790,518
Turnover
+€4.9m
Other operating income
+€14,508
Goods and materials
-€1.3m
Services and other goods
-€3.2m
Staff costs
-€243,893
Depreciation
-€287,868
Other operating charges
+€9,180
Financial income
-€28,193
Financial charges
-€9,873
Taxes
-€2,592
Result 2025
€613,020
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.
From operations
+€2.8m
Investment
-€1.9m
Financing
-€836,877
Cash 2024
€1.5m
From operations (derived)
+€2.8m
Net result for the year
+€613,020
Depreciation
+€2.6m
Stocks and contracts
+€8,330
Receivables within one year
-€1.5m
Deferred charges and accrued income
+€442,925
Trade debts
+€839,801
Tax, wage and social debts
-€67,621
Other debts
-€2,895
Accrued charges and deferred income
-€33,550
Investment (derived)
-€1.9m
Investment in fixed assets (net)
-€2.0m
Current investments
+€103,087
Financing
-€836,877
Current portion of long-term debt
-€836,877
Cash 2025
€1.6m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,790,767 | €31,302,645 | +€511,878 | +1.7% |
| Fixed assets | 21/28 | €16,407,916 | €15,872,694 | -€535,222 | -3.3% |
| Tangible fixed assets | 22/27 | €10,616,866 | €10,081,644 | -€535,222 | -5.0% |
| Land and buildings | 22 | €5,194,685 | €4,797,295 | -€397,390 | -7.6% |
| Plant, machinery and equipment | 23 | €4,556,879 | €4,562,220 | +€5,342 | +0.1% |
| Furniture and vehicles | 24 | €33,396 | €10,968 | -€22,428 | -67.2% |
| Other tangible fixed assets | 26 | €831,906 | €711,160 | -€120,746 | -14.5% |
| Financial fixed assets | 28 | €5,791,050 | €5,791,050 | = | 0.0% |
| Affiliated companies | 280/1 | €5,791,050 | €5,791,050 | = | 0.0% |
| Participating interests | 280 | €5,791,050 | €5,791,050 | = | 0.0% |
| Current assets | 29/58 | €14,382,851 | €15,429,951 | +€1.0m | +7.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €388,600 | €380,270 | -€8,330 | -2.1% |
| Stocks | 30/36 | €388,600 | €380,270 | -€8,330 | -2.1% |
| Goods purchased for resale | 34 | €388,600 | €380,270 | -€8,330 | -2.1% |
| Amounts receivable within one year | 40/41 | €2,992,476 | €4,497,409 | +€1.5m | +50.3% |
| Trade receivables | 40 | €2,504,712 | €4,436,623 | +€1.9m | +77.1% |
| Other amounts receivable | 41 | €487,764 | €60,786 | -€426,978 | -87.5% |
| Current investments | 50/53 | €8,989,472 | €8,886,385 | -€103,087 | -1.1% |
| Other investments | 51/53 | €8,989,472 | €8,886,385 | -€103,087 | -1.1% |
| Cash at bank and in hand | 54/58 | €1,501,270 | €1,597,778 | +€96,508 | +6.4% |
| Deferred charges and accrued income | 490/1 | €511,033 | €68,108 | -€442,925 | -86.7% |
| Total equity and liabilities | 10/49 | €30,790,767 | €31,302,645 | +€511,878 | +1.7% |
| Equity | 10/15 | €20,404,387 | €21,017,407 | +€613,020 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,385,787 | €20,998,807 | +€613,020 | +3.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €10,194,403 | €10,194,403 | = | 0.0% |
| Distributable reserves | 133 | €10,191,384 | €10,804,404 | +€613,020 | +6.0% |
| Provisions and deferred taxes | 16 | €5,251,662 | €5,251,662 | = | 0.0% |
| Deferred taxes | 168 | €5,251,662 | €5,251,662 | = | 0.0% |
| Amounts payable | 17/49 | €5,134,718 | €5,033,576 | -€101,142 | -2.0% |
| Amounts payable within one year | 42/48 | €4,864,586 | €4,796,995 | -€67,592 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €1,879,866 | €1,042,989 | -€836,877 | -44.5% |
| Trade debts | 44 | €2,499,208 | €3,339,010 | +€839,801 | +33.6% |
| Suppliers | 440/4 | €2,499,208 | €3,339,010 | +€839,801 | +33.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €297,661 | €230,040 | -€67,621 | -22.7% |
| Taxes | 450/3 | €71,242 | €66,709 | -€4,533 | -6.4% |
| Remuneration and social security | 454/9 | €226,419 | €163,332 | -€63,088 | -27.9% |
| Other amounts payable | 47/48 | €187,850 | €184,955 | -€2,895 | -1.5% |
| Accrued charges and deferred income | 492/3 | €270,131 | €236,581 | -€33,550 | -12.4% |
| Operating income | 70/76A | €18,834,665 | €23,708,193 | +€4.9m | +25.9% |
| Turnover | 70 | €18,697,449 | €23,556,468 | +€4.9m | +26.0% |
| Other operating income | 74 | €137,216 | €151,725 | +€14,508 | +10.6% |
| Operating charges | 60/66A | €18,143,365 | €23,153,733 | +€5.0m | +27.6% |
| Goods for resale, raw materials and consumables | 60 | €2,199,173 | €3,452,501 | +€1.3m | +57.0% |
| Purchases | 600/8 | €2,190,773 | €3,444,171 | +€1.3m | +57.2% |
| Change in stocks: decrease (increase) | 609 | €8,400 | €8,330 | -€70 | -0.8% |
| Services and other goods | 61 | €11,464,788 | €14,699,246 | +€3.2m | +28.2% |
| Remuneration, social security and pensions | 62 | €2,160,609 | €2,404,503 | +€243,893 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,266,615 | €2,554,483 | +€287,868 | +12.7% |
| Other operating charges | 640/8 | €52,180 | €43,000 | -€9,180 | -17.6% |
| Operating profit (loss) | 9901 | €691,300 | €554,460 | -€136,841 | -19.8% |
| Financial income | 75/76B | €360,306 | €332,114 | -€28,193 | -7.8% |
| Recurring financial income | 75 | €360,306 | €332,114 | -€28,193 | -7.8% |
| Income from financial fixed assets | 750 | €113,551 | €208,235 | +€94,684 | +83.4% |
| Income from current assets | 751 | €213,512 | €88,527 | -€124,985 | -58.5% |
| Other financial income | 752/9 | €33,243 | €35,352 | +€2,108 | +6.3% |
| Financial charges | 65/66B | €129,570 | €139,443 | +€9,873 | +7.6% |
| Recurring financial charges | 65 | €129,570 | €139,443 | +€9,873 | +7.6% |
| Debt charges | 650 | €82,610 | €51,852 | -€30,759 | -37.2% |
| Other financial charges | 652/9 | €46,960 | €87,591 | +€40,632 | +86.5% |
| Profit (loss) for the period before taxes | 9903 | €922,036 | €747,130 | -€174,906 | -19.0% |
| Income taxes | 67/77 | €131,518 | €134,110 | +€2,592 | +2.0% |
| Taxes | 670/3 | €131,518 | €134,110 | +€2,592 | +2.0% |
| Profit (loss) for the period | 9904 | €790,518 | €613,020 | -€177,498 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €790,518 | €613,020 | -€177,498 | -22.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.