HERIMEX: 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.
HERIMEX
Largest movements
- Cash +€99,495
up €99,495 (+414.6%), from €23,999 to €123,494
mainly Current investments (+€50,000) and Net result for the year (+€30,409)
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Tangible fixed assets -€11,015
down €11,015 (-5.8%), from €191,505 to €180,490
of which Land and buildings: -€9,623
- Reserves +€27,609
up €27,609 (+11.0%), from €251,383 to €278,992
- Accrued charges and deferred income +€5,739
new in 2025: €5,739
- Tax, wage and social debts +€4,520
up €4,520 (+323.3%), from €1,398 to €5,918
- Gross operating margin +€15,699
up €15,699 (+34.1%), from €46,067 to €61,766
- Depreciation -€10,735
down €10,735 (-49.4%), from €21,750 to €11,015
- Taxes +€7,995
up €7,995 (+121.0%), from €6,606 to €14,601
- Financial income +€754
up €754, from €0 to €754
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.
Cash bridge derived
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 | €273,477 | €312,329 | +€38,852 | +14.2% |
| Fixed assets | 21/28 | €191,505 | €180,490 | -€11,015 | -5.8% |
| Tangible fixed assets | 22/27 | €191,505 | €180,490 | -€11,015 | -5.8% |
| Land and buildings | 22 | €189,351 | €179,728 | -€9,623 | -5.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,154 | €762 | -€1,392 | -64.6% |
| Current assets | 29/58 | €81,972 | €131,839 | +€49,867 | +60.8% |
| Amounts receivable within one year | 40/41 | €6,639 | €6,945 | +€306 | +4.6% |
| Trade receivables | 40 | €6,639 | €6,945 | +€306 | +4.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €23,999 | €123,494 | +€99,495 | +414.6% |
| Deferred charges and accrued income | 490/1 | €1,334 | €1,400 | +€66 | +4.9% |
| Total equity and liabilities | 10/49 | €273,477 | €312,329 | +€38,852 | +14.2% |
| Equity | 10/15 | €269,975 | €297,584 | +€27,609 | +10.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €251,383 | €278,992 | +€27,609 | +11.0% |
| Distributable reserves | 133 | €251,383 | €278,992 | +€27,609 | +11.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,502 | €14,745 | +€11,243 | +321.0% |
| Amounts payable within one year | 42/48 | €3,502 | €9,005 | +€5,503 | +157.1% |
| Trade debts | 44 | €1,245 | €287 | -€958 | -77.0% |
| Suppliers | 440/4 | €1,245 | €287 | -€958 | -77.0% |
| Taxes, remuneration and social security | 45 | €1,398 | €5,918 | +€4,520 | +323.3% |
| Taxes | 450/3 | €1,398 | €5,918 | +€4,520 | +323.3% |
| Other amounts payable | 47/48 | €859 | €2,800 | +€1,941 | +226.0% |
| Accrued charges and deferred income | 492/3 | - | €5,739 | +€5,739 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,750 | €11,015 | -€10,735 | -49.4% |
| Other operating charges | 640/8 | €6,185 | €6,326 | +€142 | +2.3% |
| Gross operating margin | 9900 | €46,067 | €61,766 | +€15,699 | +34.1% |
| Operating profit (loss) | 9901 | €18,133 | €44,425 | +€26,292 | +145.0% |
| Financial income | 75/76B | €0 | €754 | +€754 | |
| Recurring financial income | 75 | €0 | €754 | +€754 | |
| Financial charges | 65/66B | €153 | €168 | +€15 | +9.8% |
| Recurring financial charges | 65 | €153 | €168 | +€15 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €17,980 | €45,011 | +€27,031 | +150.3% |
| Income taxes | 67/77 | €6,606 | €14,601 | +€7,995 | +121.0% |
| Profit (loss) for the period | 9904 | €11,373 | €30,409 | +€19,036 | +167.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,373 | €30,409 | +€19,036 | +167.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.