HERDRIMMO: 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.
HERDRIMMO
Largest movements
- Tangible fixed assets +€154,029
up €154,029 (+68.2%), from €225,694 to €379,723
of which Land and buildings: +€158,036
- Receivables within one year -€19,653
down €19,653 (-84.0%), from €23,384 to €3,732
of which Other amounts receivable: -€17,069
- Other debts +€142,432
up €142,432 (+69.6%), from €204,527 to €346,959
- Debts after one year -€17,313
down €17,313 (-14.9%), from €116,299 to €98,986
- Depreciation +€16,740
up €16,740 (+95.9%), from €17,453 to €34,193
- Gross operating margin +€13,502
up €13,502 (+23.8%), from €56,696 to €70,198
- Financial charges -€2,742
down €2,742 (-11.9%), from €22,956 to €20,214
- Other operating charges -€2,025
down €2,025 (-14.0%), from €14,450 to €12,425
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 | €273,383 | €407,296 | +€133,913 | +49.0% |
| Fixed assets | 21/28 | €226,094 | €380,123 | +€154,029 | +68.1% |
| Tangible fixed assets | 22/27 | €225,694 | €379,723 | +€154,029 | +68.2% |
| Land and buildings | 22 | €219,231 | €377,267 | +€158,036 | +72.1% |
| Plant, machinery and equipment | 23 | €3,786 | €2,456 | -€1,330 | -35.1% |
| Furniture and vehicles | 24 | €2,677 | - | -€2,677 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €47,289 | €27,173 | -€20,116 | -42.5% |
| Stocks and contracts in progress | 3 | €705 | €555 | -€150 | -21.3% |
| Stocks | 30/36 | €705 | €555 | -€150 | -21.3% |
| Amounts receivable within one year | 40/41 | €23,384 | €3,732 | -€19,653 | -84.0% |
| Trade receivables | 40 | €4,356 | €1,772 | -€2,584 | -59.3% |
| Other amounts receivable | 41 | €19,028 | €1,959 | -€17,069 | -89.7% |
| Cash at bank and in hand | 54/58 | €21,697 | €22,825 | +€1,127 | +5.2% |
| Deferred charges and accrued income | 490/1 | €1,502 | €62 | -€1,440 | -95.9% |
| Total equity and liabilities | 10/49 | €273,383 | €407,296 | +€133,913 | +49.0% |
| Equity | 10/15 | -€68,343 | -€64,977 | +€3,366 | +4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €216,545 | €216,545 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,545 | €2,545 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,545 | €2,545 | = | 0.0% |
| Distributable reserves | 133 | €214,000 | €214,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€303,488 | -€300,123 | +€3,366 | +1.1% |
| Amounts payable | 17/49 | €341,726 | €472,273 | +€130,547 | +38.2% |
| Amounts payable after more than one year | 17 | €116,299 | €98,986 | -€17,313 | -14.9% |
| Financial debts | 170/4 | €116,299 | €98,986 | -€17,313 | -14.9% |
| Amounts payable within one year | 42/48 | €221,001 | €367,289 | +€146,288 | +66.2% |
| Current portion of amounts payable after more than one year | 42 | €16,474 | €17,313 | +€839 | +5.1% |
| Taxes, remuneration and social security | 45 | - | €3,017 | +€3,017 | |
| Taxes | 450/3 | - | €3,017 | +€3,017 | |
| Other amounts payable | 47/48 | €204,527 | €346,959 | +€142,432 | +69.6% |
| Accrued charges and deferred income | 492/3 | €4,426 | €5,998 | +€1,572 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,453 | €34,193 | +€16,740 | +95.9% |
| Other operating charges | 640/8 | €14,450 | €12,425 | -€2,025 | -14.0% |
| Gross operating margin | 9900 | €56,696 | €70,198 | +€13,502 | +23.8% |
| Operating profit (loss) | 9901 | €24,793 | €23,580 | -€1,213 | -4.9% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €22,956 | €20,214 | -€2,742 | -11.9% |
| Recurring financial charges | 65 | €22,956 | €20,214 | -€2,742 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €1,840 | €3,366 | +€1,525 | +82.9% |
| Profit (loss) for the period | 9904 | €1,840 | €3,366 | +€1,525 | +82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,840 | €3,366 | +€1,525 | +82.9% |
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 9 October 2026 via checked.be.