HEREMANS VIVIANE: 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 VIVIANE
Largest movements
- Receivables within one year -€12,400
down €12,400 (-18.4%), from €67,211 to €54,811
of which Trade receivables: -€12,400
- Cash +€8,388
up €8,388 (+456%), from €1,840 to €10,228
mainly Receivables within one year (+€12,400)
- Profit (loss) carried forward -€2,590
down €2,590 (-9.7%), from €26,719 to €24,129
- Tax, wage and social debts -€1,422
no longer reported in 2025 (was €1,422)
- Purchases and services -€6,632
down €6,632 (-77.4%), from €8,567 to €1,935
- Financial income -€6,570
no longer reported in 2025 (was €6,570)
of which Financial income: -€6,570
- Turnover -€3,475
no longer reported in 2025 (was €3,475)
- Gross operating margin -€2,275
down €2,275, from €340 to -€1,935
- Taxes -€1,422
no longer reported in 2025 (was €1,422)
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 | €69,051 | €65,039 | -€4,012 | -5.8% |
| Current assets | 29/58 | €69,051 | €65,039 | -€4,012 | -5.8% |
| Amounts receivable within one year | 40/41 | €67,211 | €54,811 | -€12,400 | -18.4% |
| Trade receivables | 40 | €12,400 | - | -€12,400 | |
| Other amounts receivable | 41 | €54,811 | €54,811 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,840 | €10,228 | +€8,388 | +456% |
| Total equity and liabilities | 10/49 | €69,051 | €65,039 | -€4,012 | -5.8% |
| Equity | 10/15 | €67,629 | €65,039 | -€2,590 | -3.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €28,510 | €28,510 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €26,650 | €28,510 | +€1,860 | +7.0% |
| Profit (loss) carried forward | 14 | €26,719 | €24,129 | -€2,590 | -9.7% |
| Amounts payable | 17/49 | €1,422 | - | -€1,422 | |
| Amounts payable within one year | 42/48 | €1,422 | - | -€1,422 | |
| Taxes, remuneration and social security | 45 | €1,422 | - | -€1,422 | |
| Taxes | 450/3 | €1,422 | - | -€1,422 | |
| Turnover | 70 | €3,475 | - | -€3,475 | |
| Non-recurring operating income | 76A | €5,432 | - | -€5,432 | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,567 | €1,935 | -€6,632 | -77.4% |
| Other operating charges | 640/8 | €896 | €440 | -€456 | -50.9% |
| Gross operating margin | 9900 | €340 | -€1,935 | -€2,275 | |
| Operating profit (loss) | 9901 | -€556 | -€2,375 | -€1,819 | -327% |
| Financial income | 75/76B | €6,570 | - | -€6,570 | |
| Recurring financial income | 75 | €6,570 | - | -€6,570 | |
| Non-recurring financial income | 76B | €6,570 | - | -€6,570 | |
| Financial charges | 65/66B | €653 | €215 | -€438 | -67.1% |
| Recurring financial charges | 65 | €211 | €215 | +€4 | +1.9% |
| Non-recurring financial charges | 66B | €442 | - | -€442 | |
| Profit (loss) for the period before taxes | 9903 | €5,361 | -€2,590 | -€7,951 | |
| Income taxes | 67/77 | €1,422 | - | -€1,422 | |
| Profit (loss) for the period | 9904 | €3,939 | -€2,590 | -€6,529 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,939 | -€2,590 | -€6,529 |
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 28 October 2026 via checked.be.