HEREMANS - MONULUX: 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 - MONULUX
Largest movements
- Stocks and contracts -€4,992
down €4,992 (-5.0%), from €100,240 to €95,248
- Receivables within one year +€4,750
up €4,750 (+119%), from €3,975 to €8,724
of which Trade receivables: +€4,445
- Trade debts -€2,565
down €2,565 (-47.5%), from €5,400 to €2,835
- Gross operating margin -€5,043
down €5,043 (-35.0%), from €14,398 to €9,355
- Taxes -€550
down €550 (-67.3%), from €816 to €267
- Write-downs -€530
down €530 (-6.3%), from €8,377 to €7,847
- Other operating charges -€437
down €437 (-52.5%), from €832 to €395
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 | €107,424 | €105,923 | -€1,500 | -1.4% |
| Fixed assets | 21/28 | €664 | €166 | -€498 | -75.0% |
| Tangible fixed assets | 22/27 | €664 | €166 | -€498 | -75.0% |
| Plant, machinery and equipment | 23 | €664 | €166 | -€498 | -75.0% |
| Current assets | 29/58 | €106,760 | €105,757 | -€1,002 | -0.9% |
| Stocks and contracts in progress | 3 | €100,240 | €95,248 | -€4,992 | -5.0% |
| Stocks | 30/36 | €100,240 | €95,248 | -€4,992 | -5.0% |
| Amounts receivable within one year | 40/41 | €3,975 | €8,724 | +€4,750 | +119% |
| Trade receivables | 40 | €3,975 | €8,420 | +€4,445 | +112% |
| Other amounts receivable | 41 | - | €304 | +€304 | |
| Current investments | 50/53 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €1,560 | €755 | -€805 | -51.6% |
| Deferred charges and accrued income | 490/1 | €984 | €1,029 | +€46 | +4.7% |
| Total equity and liabilities | 10/49 | €107,424 | €105,923 | -€1,500 | -1.4% |
| Equity | 10/15 | €97,167 | €97,298 | +€132 | +0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €662 | €662 | = | 0.0% |
| Reserves | 13 | €77,913 | €78,044 | +€132 | +0.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €76,054 | €76,185 | +€132 | +0.2% |
| Amounts payable | 17/49 | €10,257 | €8,625 | -€1,632 | -15.9% |
| Amounts payable within one year | 42/48 | €10,257 | €8,625 | -€1,632 | -15.9% |
| Trade debts | 44 | €5,400 | €2,835 | -€2,565 | -47.5% |
| Suppliers | 440/4 | €5,400 | €2,835 | -€2,565 | -47.5% |
| Taxes, remuneration and social security | 45 | €1,949 | €2,083 | +€134 | +6.9% |
| Taxes | 450/3 | €1,949 | €2,083 | +€134 | +6.9% |
| Other amounts payable | 47/48 | €2,908 | €3,707 | +€799 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €498 | €498 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,377 | €7,847 | -€530 | -6.3% |
| Other operating charges | 640/8 | €832 | €395 | -€437 | -52.5% |
| Gross operating margin | 9900 | €14,398 | €9,355 | -€5,043 | -35.0% |
| Operating profit (loss) | 9901 | €4,692 | €616 | -€4,076 | -86.9% |
| Financial income | 75/76B | €40 | €0 | -€39 | -99.2% |
| Recurring financial income | 75 | €40 | €0 | -€39 | -99.2% |
| Financial charges | 65/66B | €195 | €218 | +€23 | +11.7% |
| Recurring financial charges | 65 | €195 | €218 | +€23 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €4,536 | €398 | -€4,138 | -91.2% |
| Income taxes | 67/77 | €816 | €267 | -€550 | -67.3% |
| Profit (loss) for the period | 9904 | €3,720 | €132 | -€3,588 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,720 | €132 | -€3,588 | -96.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.