HERCK J & S: 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.
HERCK J & S
Largest movements
- Cash -€5
down €5 (-12.8%), from €38 to €33
mainly Net result for the year (-€155)
- Profit (loss) carried forward -€155
down €155 (-0.2%), from -€71,980 to -€72,135
- Other debts +€150
up €150 (+50.0%), from €300 to €450
- Financial income -€14
down €14 (-100%), from €14 to €0
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.
Derived cash bridge
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 | €38 | €33 | -€5 | -12.8% |
| Current assets | 29/58 | €38 | €33 | -€5 | -12.8% |
| Cash at bank and in hand | 54/58 | €38 | €33 | -€5 | -12.8% |
| Total equity and liabilities | 10/49 | €38 | €33 | -€5 | -12.8% |
| Equity | 10/15 | -€51,080 | -€51,235 | -€155 | -0.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€71,980 | -€72,135 | -€155 | -0.2% |
| Amounts payable | 17/49 | €51,118 | €51,268 | +€150 | +0.3% |
| Amounts payable after more than one year | 17 | €50,818 | €50,818 | = | 0.0% |
| Financial debts | 170/4 | €50,818 | €50,818 | = | 0.0% |
| Amounts payable within one year | 42/48 | €300 | €450 | +€150 | +50.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €300 | €450 | +€150 | +50.0% |
| Financial income | 75/76B | €14 | €0 | -€14 | -100% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100% |
| Financial charges | 65/66B | €155 | €155 | +€0 | +0.2% |
| Recurring financial charges | 65 | €155 | €155 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€140 | -€155 | -€15 | -10.3% |
| Profit (loss) for the period | 9904 | -€140 | -€155 | -€15 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€140 | -€155 | -€15 | -10.3% |
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 31 October 2026 via checked.be.