HEREMANS FREDERIC: 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.
HEREMANS FREDERIC
Largest movements
- Stocks and contracts -€51,086
no longer reported in 2024 (was €51,086)
- Receivables within one year +€17,582
up €17,582 (+3097.7%), from €568 to €18,150
of which Trade receivables: +€18,150
- Profit (loss) carried forward -€36,819
down €36,819 (-23.6%), from -€156,057 to -€192,875
- Tax, wage and social debts +€2,462
new in 2024: €2,462
- Trade debts +€752
up €752 (+1242.3%), from €61 to €812
- Gross operating margin -€36,029
down €36,029 (-5732.7%), from -€628 to -€36,658
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 | €51,752 | €18,154 | -€33,598 | -64.9% |
| Current assets | 29/58 | €51,752 | €18,154 | -€33,598 | -64.9% |
| Stocks and contracts in progress | 3 | €51,086 | - | -€51,086 | |
| Stocks | 30/36 | €51,086 | - | -€51,086 | |
| Amounts receivable within one year | 40/41 | €568 | €18,150 | +€17,582 | +3097.7% |
| Trade receivables | 40 | - | €18,150 | +€18,150 | |
| Other amounts receivable | 41 | €568 | - | -€568 | |
| Cash at bank and in hand | 54/58 | €98 | €4 | -€94 | -95.9% |
| Total equity and liabilities | 10/49 | €51,752 | €18,154 | -€33,598 | -64.9% |
| Equity | 10/15 | -€135,597 | -€172,415 | -€36,819 | -27.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,057 | -€192,875 | -€36,819 | -23.6% |
| Amounts payable | 17/49 | €187,349 | €190,569 | +€3,221 | +1.7% |
| Amounts payable within one year | 42/48 | €187,349 | €190,569 | +€3,221 | +1.7% |
| Trade debts | 44 | €61 | €812 | +€752 | +1242.3% |
| Suppliers | 440/4 | €61 | €812 | +€752 | +1242.3% |
| Taxes, remuneration and social security | 45 | - | €2,462 | +€2,462 | |
| Taxes | 450/3 | - | €2,462 | +€2,462 | |
| Other amounts payable | 47/48 | €187,288 | €187,295 | +€7 | 0.0% |
| Non-recurring operating income | 76A | - | €100 | +€100 | |
| Gross operating margin | 9900 | -€628 | -€36,658 | -€36,029 | -5732.7% |
| Operating profit (loss) | 9901 | -€628 | -€36,658 | -€36,029 | -5732.7% |
| Financial charges | 65/66B | €232 | €161 | -€71 | -30.5% |
| Recurring financial charges | 65 | €232 | €161 | -€71 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | -€860 | -€36,819 | -€35,958 | -4179.9% |
| Profit (loss) for the period | 9904 | -€860 | -€36,819 | -€35,958 | -4179.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€860 | -€36,819 | -€35,958 | -4179.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.