HERI-BATI: 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.
HERI-BATI
Largest movements
- Tangible fixed assets -€5,620
down €5,620 (-84.4%), from €6,660 to €1,041
of which Furniture and vehicles: -€5,450
- Cash -€1,313
down €1,313 (-69.3%), from €1,895 to €582
mainly Net result for the year (-€12,087) and Trade debts (-€192)
- Deferred charges and accrued income -€171
no longer reported in 2025 (was €171)
- Profit (loss) carried forward -€12,087
down €12,087 (-31.8%), from -€37,950 to -€50,037
- Other debts +€5,367
up €5,367 (+13.1%), from €40,988 to €46,355
- Trade debts -€192
no longer reported in 2025 (was €192)
- Contributions -€171
down €171 (-2.8%), from €6,200 to €6,029
- Gross operating margin -€5,552
down €5,552 (-6,866%), from -€81 to -€5,633
- Other operating charges -€4,010
down €4,010 (-87.7%), from €4,575 to €565
- Depreciation -€410
down €410 (-6.8%), from €6,029 to €5,620
- Taxes +€214
new in 2025: €214
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 | €9,602 | €2,519 | -€7,083 | -73.8% |
| Fixed assets | 21/28 | €6,660 | €1,041 | -€5,620 | -84.4% |
| Tangible fixed assets | 22/27 | €6,660 | €1,041 | -€5,620 | -84.4% |
| Land and buildings | 22 | €828 | €782 | -€46 | -5.6% |
| Plant, machinery and equipment | 23 | €207 | €83 | -€123 | -59.6% |
| Furniture and vehicles | 24 | €5,626 | €175 | -€5,450 | -96.9% |
| Current assets | 29/58 | €2,942 | €1,479 | -€1,463 | -49.7% |
| Amounts receivable within one year | 40/41 | €876 | €896 | +€20 | +2.3% |
| Trade receivables | 40 | €420 | €420 | = | 0.0% |
| Other amounts receivable | 41 | €456 | €476 | +€20 | +4.5% |
| Cash at bank and in hand | 54/58 | €1,895 | €582 | -€1,313 | -69.3% |
| Deferred charges and accrued income | 490/1 | €171 | - | -€171 | |
| Total equity and liabilities | 10/49 | €9,602 | €2,519 | -€7,083 | -73.8% |
| Equity | 10/15 | -€31,578 | -€43,836 | -€12,258 | -38.8% |
| Contributions | 10/11 | €6,200 | €6,029 | -€171 | -2.8% |
| Capital | 10 | €6,200 | €6,029 | -€171 | -2.8% |
| Issued capital | 100 | €18,600 | €18,429 | -€171 | -0.9% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €172 | €172 | = | 0.0% |
| Non-distributable reserves | 130/1 | €172 | €172 | = | 0.0% |
| Legal reserve | 130 | €172 | €172 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,950 | -€50,037 | -€12,087 | -31.8% |
| Amounts payable | 17/49 | €41,180 | €46,355 | +€5,175 | +12.6% |
| Amounts payable within one year | 42/48 | €41,180 | €46,355 | +€5,175 | +12.6% |
| Trade debts | 44 | €192 | - | -€192 | |
| Suppliers | 440/4 | €192 | - | -€192 | |
| Other amounts payable | 47/48 | €40,988 | €46,355 | +€5,367 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,029 | €5,620 | -€410 | -6.8% |
| Other operating charges | 640/8 | €4,575 | €565 | -€4,010 | -87.7% |
| Gross operating margin | 9900 | -€81 | -€5,633 | -€5,552 | -6,866% |
| Operating profit (loss) | 9901 | -€10,685 | -€11,817 | -€1,132 | -10.6% |
| Financial charges | 65/66B | €52 | €56 | +€3 | +6.2% |
| Recurring financial charges | 65 | €52 | €56 | +€3 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,737 | -€11,873 | -€1,135 | -10.6% |
| Income taxes | 67/77 | - | €214 | +€214 | |
| Profit (loss) for the period | 9904 | -€10,737 | -€12,087 | -€1,350 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,737 | -€12,087 | -€1,350 | -12.6% |
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 30 October 2026 via checked.be.