HERDIMMO: 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.
HERDIMMO
Largest movements
- Tangible fixed assets -€21,355
down €21,355 (-6.5%), from €327,093 to €305,737
of which Land and buildings: -€13,053
- Receivables within one year -€4,933
down €4,933 (-100.0%), from €4,933 to €0
- Other debts -€12,435
down €12,435 (-5.8%), from €213,584 to €201,149
- Debts after one year -€7,058
down €7,058 (-35.1%), from €20,096 to €13,038
- Short-term financial debts -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Depreciation -€13,062
down €13,062 (-34.1%), from €38,299 to €25,237
- Taxes +€4,964
up €4,964, from -€4,889 to €75
- Gross operating margin -€994
down €994 (-3.4%), from €29,051 to €28,057
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 | €334,005 | €307,247 | -€26,758 | -8.0% |
| Fixed assets | 21/28 | €327,093 | €305,737 | -€21,355 | -6.5% |
| Tangible fixed assets | 22/27 | €327,093 | €305,737 | -€21,355 | -6.5% |
| Land and buildings | 22 | €296,310 | €283,257 | -€13,053 | -4.4% |
| Furniture and vehicles | 24 | €30,783 | €22,480 | -€8,302 | -27.0% |
| Current assets | 29/58 | €6,913 | €1,510 | -€5,403 | -78.2% |
| Amounts receivable within one year | 40/41 | €4,933 | €0 | -€4,933 | -100.0% |
| Other amounts receivable | 41 | €4,933 | €0 | -€4,933 | -100.0% |
| Cash at bank and in hand | 54/58 | €913 | €457 | -€456 | -49.9% |
| Deferred charges and accrued income | 490/1 | €1,066 | €1,053 | -€13 | -1.3% |
| Total equity and liabilities | 10/49 | €334,005 | €307,247 | -€26,758 | -8.0% |
| Equity | 10/15 | €84,525 | €81,358 | -€3,167 | -3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €99,896 | €99,896 | = | 0.0% |
| Distributable reserves | 133 | €99,896 | €99,896 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,571 | -€24,738 | -€3,167 | -14.7% |
| Amounts payable | 17/49 | €249,481 | €225,890 | -€23,591 | -9.5% |
| Amounts payable after more than one year | 17 | €20,096 | €13,038 | -€7,058 | -35.1% |
| Financial debts | 170/4 | €20,096 | €13,038 | -€7,058 | -35.1% |
| Amounts payable within one year | 42/48 | €228,997 | €212,452 | -€16,545 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €6,787 | €7,058 | +€272 | +4.0% |
| Financial debts | 43 | €5,000 | €0 | -€5,000 | -100.0% |
| Credit institutions | 430/8 | €5,000 | €0 | -€5,000 | -100.0% |
| Trade debts | 44 | €3,626 | €4,169 | +€543 | +15.0% |
| Suppliers | 440/4 | €3,626 | €4,169 | +€543 | +15.0% |
| Taxes, remuneration and social security | 45 | - | €75 | +€75 | |
| Taxes | 450/3 | - | €75 | +€75 | |
| Other amounts payable | 47/48 | €213,584 | €201,149 | -€12,435 | -5.8% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,299 | €25,237 | -€13,062 | -34.1% |
| Other operating charges | 640/8 | €4,736 | €4,724 | -€12 | -0.3% |
| Gross operating margin | 9900 | €29,051 | €28,057 | -€994 | -3.4% |
| Operating profit (loss) | 9901 | -€13,984 | -€1,904 | +€12,080 | +86.4% |
| Financial charges | 65/66B | €1,455 | €1,188 | -€267 | -18.4% |
| Recurring financial charges | 65 | €1,455 | €1,188 | -€267 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,439 | -€3,092 | +€12,347 | +80.0% |
| Income taxes | 67/77 | -€4,889 | €75 | +€4,964 | |
| Profit (loss) for the period | 9904 | -€10,550 | -€3,167 | +€7,383 | +70.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,550 | -€3,167 | +€7,383 | +70.0% |
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 5 October 2026 via checked.be.