HERIMMO: 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.
HERIMMO
Largest movements
- Receivables within one year -€6,597
down €6,597 (-53.2%), from €12,394 to €5,798
of which Trade receivables: -€6,471
- Cash +€4,074
up €4,074 (+100.6%), from €4,048 to €8,122
mainly Receivables within one year (+€6,597) and Tax, wage and social debts (+€2,107)
- Tangible fixed assets -€470
down €470 (-48.1%), from €977 to €507
- Other debts -€2,730
no longer reported in 2025 (was €2,730)
- Tax, wage and social debts +€2,107
up €2,107 (+67.7%), from €3,110 to €5,216
of which Remuneration and social security: +€1,775
- Profit (loss) carried forward -€1,939
down €1,939 (-18.6%), from €10,447 to €8,508
- Trade debts -€592
no longer reported in 2025 (was €592)
- Gross operating margin -€5,263
down €5,263, from €5,127 to -€136
- Depreciation -€1,900
down €1,900 (-62.7%), from €3,030 to €1,130
- Other operating charges +€112
up €112 (+62.5%), from €180 to €292
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 | €17,879 | €14,724 | -€3,154 | -17.6% |
| Fixed assets | 21/28 | €977 | €507 | -€470 | -48.1% |
| Tangible fixed assets | 22/27 | €977 | €507 | -€470 | -48.1% |
| Furniture and vehicles | 24 | €977 | €507 | -€470 | -48.1% |
| Current assets | 29/58 | €16,902 | €14,217 | -€2,685 | -15.9% |
| Amounts receivable within one year | 40/41 | €12,394 | €5,798 | -€6,597 | -53.2% |
| Trade receivables | 40 | €9,256 | €2,785 | -€6,471 | -69.9% |
| Other amounts receivable | 41 | €3,138 | €3,012 | -€126 | -4.0% |
| Cash at bank and in hand | 54/58 | €4,048 | €8,122 | +€4,074 | +100.6% |
| Deferred charges and accrued income | 490/1 | €460 | €298 | -€162 | -35.2% |
| Total equity and liabilities | 10/49 | €17,879 | €14,724 | -€3,154 | -17.6% |
| Equity | 10/15 | €11,447 | €9,508 | -€1,939 | -16.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,447 | €8,508 | -€1,939 | -18.6% |
| Amounts payable | 17/49 | €6,432 | €5,216 | -€1,215 | -18.9% |
| Amounts payable within one year | 42/48 | €6,432 | €5,216 | -€1,215 | -18.9% |
| Trade debts | 44 | €592 | - | -€592 | |
| Suppliers | 440/4 | €592 | - | -€592 | |
| Taxes, remuneration and social security | 45 | €3,110 | €5,216 | +€2,107 | +67.7% |
| Taxes | 450/3 | €3,110 | €3,441 | +€332 | +10.7% |
| Remuneration and social security | 454/9 | - | €1,775 | +€1,775 | |
| Other amounts payable | 47/48 | €2,730 | - | -€2,730 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,030 | €1,130 | -€1,900 | -62.7% |
| Other operating charges | 640/8 | €180 | €292 | +€112 | +62.5% |
| Gross operating margin | 9900 | €5,127 | -€136 | -€5,263 | |
| Operating profit (loss) | 9901 | €1,918 | -€1,558 | -€3,476 | |
| Financial income | 75/76B | €32 | €39 | +€7 | +22.1% |
| Recurring financial income | 75 | €32 | €39 | +€7 | +22.1% |
| Financial charges | 65/66B | €261 | €288 | +€27 | +10.1% |
| Recurring financial charges | 65 | €261 | €288 | +€27 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €1,688 | -€1,807 | -€3,495 | |
| Income taxes | 67/77 | €177 | €132 | -€45 | -25.2% |
| Profit (loss) for the period | 9904 | €1,512 | -€1,939 | -€3,451 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,512 | -€1,939 | -€3,451 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.