Hergot CJC Sprl: what changed
Hergot CJC Sprl
Largest movements
- Cash -€24,783
down €24,783 (-17.4%), from €142,371 to €117,589
mainly Stocks and contracts (-€12,764) and Tax, wage and social debts (-€9,897)
- Stocks and contracts +€12,764
up €12,764 (+6,941%), from €184 to €12,948
- Receivables within one year -€3,839
down €3,839 (-95.1%), from €4,035 to €196
of which Trade receivables: -€4,035
- Tax, wage and social debts -€9,897
no longer reported in 2025 (was €9,897)
- Profit (loss) carried forward -€5,489
down €5,489 (-4.8%), from €113,194 to €107,705
- Gross operating margin -€19,899
down €19,899, from €13,727 to -€6,172
- Write-downs +€13,475
no longer reported in 2025 (was -€13,475)
- Taxes -€8,795
down €8,795 (-99.3%), from €8,853 to €58
- Financial income +€585
up €585 (+46.7%), from €1,253 to €1,837
- Depreciation +€173
up €173 (+42.6%), from €405 to €578
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,043 | €131,608 | -€16,435 | -11.1% |
| Fixed assets | 21/28 | €1,328 | €750 | -€578 | -43.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,328 | €750 | -€578 | -43.5% |
| Plant, machinery and equipment | 23 | €1,328 | - | -€1,328 | |
| Furniture and vehicles | 24 | - | €750 | +€750 | |
| Current assets | 29/58 | €146,715 | €130,858 | -€15,858 | -10.8% |
| Stocks and contracts in progress | 3 | €184 | €12,948 | +€12,764 | +6,941% |
| Stocks | 30/36 | €184 | €12,948 | +€12,764 | +6,941% |
| Amounts receivable within one year | 40/41 | €4,035 | €196 | -€3,839 | -95.1% |
| Trade receivables | 40 | €4,035 | - | -€4,035 | |
| Other amounts receivable | 41 | - | €196 | +€196 | |
| Cash at bank and in hand | 54/58 | €142,371 | €117,589 | -€24,783 | -17.4% |
| Deferred charges and accrued income | 490/1 | €125 | €125 | = | 0.0% |
| Total equity and liabilities | 10/49 | €148,043 | €131,608 | -€16,435 | -11.1% |
| Equity | 10/15 | €137,020 | €131,531 | -€5,489 | -4.0% |
| Contributions | 10/11 | €23,826 | €23,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,194 | €107,705 | -€5,489 | -4.8% |
| Amounts payable | 17/49 | €11,023 | €77 | -€10,946 | -99.3% |
| Amounts payable within one year | 42/48 | €11,023 | €77 | -€10,946 | -99.3% |
| Trade debts | 44 | €1,126 | €77 | -€1,049 | -93.2% |
| Suppliers | 440/4 | €1,126 | €77 | -€1,049 | -93.2% |
| Taxes, remuneration and social security | 45 | €9,897 | - | -€9,897 | |
| Taxes | 450/3 | €9,897 | - | -€9,897 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €405 | €578 | +€173 | +42.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€13,475 | - | +€13,475 | |
| Other operating charges | 640/8 | €385 | €387 | +€3 | +0.6% |
| Gross operating margin | 9900 | €13,727 | -€6,172 | -€19,899 | |
| Operating profit (loss) | 9901 | €26,412 | -€7,137 | -€33,549 | |
| Financial income | 75/76B | €1,253 | €1,837 | +€585 | +46.7% |
| Recurring financial income | 75 | €1,253 | €1,837 | +€585 | +46.7% |
| Financial charges | 65/66B | €192 | €132 | -€60 | -31.3% |
| Recurring financial charges | 65 | €192 | €132 | -€60 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €27,473 | -€5,431 | -€32,904 | |
| Income taxes | 67/77 | €8,853 | €58 | -€8,795 | -99.3% |
| Profit (loss) for the period | 9904 | €18,620 | -€5,489 | -€24,109 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,620 | -€5,489 | -€24,109 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.