HEREMANS AV: 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 AV
Largest movements
- Receivables within one year +€10,479
up €10,479 (+105.0%), from €9,979 to €20,459
of which Trade receivables: +€10,479
- Cash -€2,308
down €2,308 (-25.5%), from €9,050 to €6,742
mainly Receivables within one year (-€10,479) and Advances received (-€9,799)
- Profit (loss) carried forward +€11,795
up €11,795 (+34.4%), from €34,242 to €46,037
- Advances received -€9,799
down €9,799 (-100.0%), from €9,799 to €0
- Trade debts +€4,263
up €4,263 (+45.6%), from €9,359 to €13,622
- Tax, wage and social debts +€2,528
up €2,528 (+124.0%), from €2,039 to €4,567
- Turnover +€29,615
up €29,615 (+58.4%), from €50,677 to €80,291
- Purchases and services +€21,154
up €21,154 (+45.9%), from €46,103 to €67,257
- Gross operating margin +€8,461
up €8,461 (+185.0%), from €4,573 to €13,034
- Taxes -€3,863
no longer reported in 2024 (was €3,863)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,833 | €87,003 | +€8,171 | +10.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €78,833 | €87,003 | +€8,171 | +10.4% |
| Amounts receivable after more than one year | 29 | €59,803 | €59,803 | = | 0.0% |
| Other amounts receivable | 291 | €59,803 | €59,803 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,979 | €20,459 | +€10,479 | +105.0% |
| Trade receivables | 40 | €9,979 | €20,459 | +€10,479 | +105.0% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €9,050 | €6,742 | -€2,308 | -25.5% |
| Total equity and liabilities | 10/49 | €78,833 | €87,003 | +€8,171 | +10.4% |
| Equity | 10/15 | €55,396 | €67,192 | +€11,795 | +21.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,154 | €1,154 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,154 | €1,154 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,154 | €1,154 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,242 | €46,037 | +€11,795 | +34.4% |
| Amounts payable | 17/49 | €23,436 | €19,812 | -€3,625 | -15.5% |
| Amounts payable within one year | 42/48 | €23,436 | €19,812 | -€3,625 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €9,359 | €13,622 | +€4,263 | +45.6% |
| Suppliers | 440/4 | €9,359 | €13,622 | +€4,263 | +45.6% |
| Advances received on contracts in progress | 46 | €9,799 | €0 | -€9,799 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,039 | €4,567 | +€2,528 | +124.0% |
| Taxes | 450/3 | €2,039 | €4,567 | +€2,528 | +124.0% |
| Other amounts payable | 47/48 | €2,240 | €1,623 | -€617 | -27.5% |
| Turnover | 70 | €50,677 | €80,291 | +€29,615 | +58.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €46,103 | €67,257 | +€21,154 | +45.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €340 | €1,026 | +€686 | +201.8% |
| Non-recurring operating charges | 66A | €219 | €312 | +€93 | +42.6% |
| Gross operating margin | 9900 | €4,573 | €13,034 | +€8,461 | +185.0% |
| Operating profit (loss) | 9901 | €4,014 | €11,695 | +€7,681 | +191.4% |
| Financial income | 75/76B | €28 | €278 | +€250 | +897.6% |
| Recurring financial income | 75 | €28 | €278 | +€250 | +897.6% |
| Financial charges | 65/66B | €644 | €177 | -€466 | -72.4% |
| Recurring financial charges | 65 | €644 | €177 | -€466 | -72.4% |
| Profit (loss) for the period before taxes | 9903 | €3,398 | €11,795 | +€8,397 | +247.1% |
| Income taxes | 67/77 | €3,863 | - | -€3,863 | |
| Profit (loss) for the period | 9904 | -€465 | €11,795 | +€12,260 | |
| Profit (loss) for the period to be appropriated | 9905 | -€465 | €11,795 | +€12,260 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.