Heremans: 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.
Heremans
Largest movements
- Cash -€11,314
down €11,314 (-8.5%), from €132,895 to €121,581
mainly Net result for the year (-€10,282) and Receivables within one year (-€500)
- Profit (loss) carried forward -€10,282
down €10,282 (-10.0%), from -€102,921 to -€113,204
- Other operating charges -€274
down €274 (-22.3%), from €1,230 to €956
- Gross operating margin -€239
down €239 (-2.7%), from -€8,864 to -€9,103
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 | €153,700 | €142,742 | -€10,958 | -7.1% |
| Current assets | 29/58 | €153,700 | €142,742 | -€10,958 | -7.1% |
| Stocks and contracts in progress | 3 | €15,611 | €15,467 | -€144 | -0.9% |
| Stocks | 30/36 | €15,611 | €15,467 | -€144 | -0.9% |
| Amounts receivable within one year | 40/41 | €5,195 | €5,694 | +€500 | +9.6% |
| Trade receivables | 40 | €1,485 | €1,485 | = | 0.0% |
| Other amounts receivable | 41 | €3,709 | €4,209 | +€500 | +13.5% |
| Cash at bank and in hand | 54/58 | €132,895 | €121,581 | -€11,314 | -8.5% |
| Total equity and liabilities | 10/49 | €153,700 | €142,742 | -€10,958 | -7.1% |
| Equity | 10/15 | -€84,321 | -€94,604 | -€10,282 | -12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,921 | -€113,204 | -€10,282 | -10.0% |
| Amounts payable | 17/49 | €238,022 | €237,346 | -€676 | -0.3% |
| Amounts payable within one year | 42/48 | €238,022 | €237,346 | -€676 | -0.3% |
| Trade debts | 44 | €1,576 | €1,391 | -€185 | -11.7% |
| Suppliers | 440/4 | €1,576 | €1,391 | -€185 | -11.7% |
| Other amounts payable | 47/48 | €236,446 | €235,955 | -€491 | -0.2% |
| Other operating charges | 640/8 | €1,230 | €956 | -€274 | -22.3% |
| Gross operating margin | 9900 | -€8,864 | -€9,103 | -€239 | -2.7% |
| Operating profit (loss) | 9901 | -€10,094 | -€10,059 | +€36 | +0.4% |
| Financial income | 75/76B | €0 | €50 | +€50 | +11,273% |
| Recurring financial income | 75 | €0 | €50 | +€50 | +11,273% |
| Financial charges | 65/66B | €296 | €273 | -€23 | -7.8% |
| Recurring financial charges | 65 | €296 | €273 | -€23 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,390 | -€10,282 | +€108 | +1.0% |
| Profit (loss) for the period | 9904 | -€10,390 | -€10,282 | +€108 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,390 | -€10,282 | +€108 | +1.0% |
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 15 October 2026 via checked.be.