HERBRUIK: 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.
HERBRUIK
Largest movements
- Cash -€7,399
down €7,399 (-8.3%), from €89,076 to €81,678
mainly Net result for the year (-€14,083) and Tax, wage and social debts (-€460)
- Receivables within one year -€3,346
down €3,346 (-50.9%), from €6,571 to €3,225
of which Trade receivables: -€3,346
- Reserves -€14,083
down €14,083 (-17.1%), from €82,381 to €68,298
- Trade debts +€3,798
new in 2025: €3,798
- Gross operating margin -€11,048
down €11,048 (-457.9%), from -€2,413 to -€13,461
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 | €96,047 | €85,303 | -€10,745 | -11.2% |
| Fixed assets | 21/28 | €400 | €400 | = | 0.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €95,647 | €84,903 | -€10,745 | -11.2% |
| Amounts receivable within one year | 40/41 | €6,571 | €3,225 | -€3,346 | -50.9% |
| Trade receivables | 40 | €3,571 | €225 | -€3,346 | -93.7% |
| Other amounts receivable | 41 | €3,000 | €3,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €89,076 | €81,678 | -€7,399 | -8.3% |
| Total equity and liabilities | 10/49 | €96,047 | €85,303 | -€10,745 | -11.2% |
| Equity | 10/15 | €94,781 | €80,698 | -€14,083 | -14.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €82,381 | €68,298 | -€14,083 | -17.1% |
| Distributable reserves | 133 | €82,381 | €68,298 | -€14,083 | -17.1% |
| Amounts payable | 17/49 | €1,266 | €4,605 | +€3,338 | +263.6% |
| Amounts payable within one year | 42/48 | €1,266 | €4,605 | +€3,338 | +263.6% |
| Trade debts | 44 | - | €3,798 | +€3,798 | |
| Suppliers | 440/4 | - | €3,798 | +€3,798 | |
| Taxes, remuneration and social security | 45 | €1,266 | €806 | -€460 | -36.3% |
| Taxes | 450/3 | €1,266 | €806 | -€460 | -36.3% |
| Other operating charges | 640/8 | €526 | €520 | -€7 | -1.3% |
| Gross operating margin | 9900 | -€2,413 | -€13,461 | -€11,048 | -457.9% |
| Operating profit (loss) | 9901 | -€2,939 | -€13,981 | -€11,041 | -375.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €139 | €102 | -€36 | -26.1% |
| Recurring financial charges | 65 | €139 | €102 | -€36 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,078 | -€14,083 | -€11,005 | -357.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,078 | -€14,083 | -€11,005 | -357.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,078 | -€14,083 | -€11,005 | -357.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.