HERIMO: 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.
HERIMO
Largest movements
- Tangible fixed assets -€14,015
down €14,015 (-2.3%), from €610,884 to €596,869
of which Land and buildings: -€14,015
- Profit (loss) carried forward -€11,961
down €11,961 (-21.5%), from -€55,711 to -€67,672
- Trade debts +€6,623
up €6,623 (+10189.2%), from €65 to €6,688
- Gross operating margin -€28,543
down €28,543 (-88.8%), from €32,139 to €3,596
- Other operating charges +€2,318
up €2,318 (+70.7%), from €3,277 to €5,595
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 | €630,339 | €616,211 | -€14,128 | -2.2% |
| Fixed assets | 21/28 | €611,053 | €597,038 | -€14,015 | -2.3% |
| Tangible fixed assets | 22/27 | €610,884 | €596,869 | -€14,015 | -2.3% |
| Land and buildings | 22 | €364,245 | €350,230 | -€14,015 | -3.8% |
| Assets under construction and advance payments | 27 | €246,639 | €246,639 | = | 0.0% |
| Financial fixed assets | 28 | €169 | €169 | = | 0.0% |
| Current assets | 29/58 | €19,286 | €19,173 | -€113 | -0.6% |
| Amounts receivable within one year | 40/41 | €15,559 | €15,559 | = | 0.0% |
| Other amounts receivable | 41 | €15,559 | €15,559 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,851 | €2,473 | +€622 | +33.6% |
| Deferred charges and accrued income | 490/1 | €1,876 | €1,141 | -€735 | -39.2% |
| Total equity and liabilities | 10/49 | €630,339 | €616,211 | -€14,128 | -2.2% |
| Equity | 10/15 | €136,129 | €122,635 | -€13,494 | -9.9% |
| Contributions | 10/11 | €108,789 | €108,789 | = | 0.0% |
| Reserves | 13 | €83,051 | €81,518 | -€1,533 | -1.8% |
| Non-distributable reserves | 130/1 | €10,400 | €10,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,400 | €10,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €49,054 | €47,521 | -€1,533 | -3.1% |
| Distributable reserves | 133 | €23,597 | €23,597 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,711 | -€67,672 | -€11,961 | -21.5% |
| Provisions and deferred taxes | 16 | €12,263 | €7,664 | -€4,599 | -37.5% |
| Deferred taxes | 168 | €12,263 | €7,664 | -€4,599 | -37.5% |
| Amounts payable | 17/49 | €481,947 | €485,912 | +€3,965 | +0.8% |
| Amounts payable within one year | 42/48 | €481,692 | €485,912 | +€4,220 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €1,450 | €1,450 | = | 0.0% |
| Trade debts | 44 | €65 | €6,688 | +€6,623 | +10189.2% |
| Suppliers | 440/4 | €65 | €6,688 | +€6,623 | +10189.2% |
| Other amounts payable | 47/48 | €480,177 | €477,774 | -€2,403 | -0.5% |
| Accrued charges and deferred income | 492/3 | €255 | - | -€255 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,015 | €14,015 | = | 0.0% |
| Other operating charges | 640/8 | €3,277 | €5,595 | +€2,318 | +70.7% |
| Gross operating margin | 9900 | €32,139 | €3,596 | -€28,543 | -88.8% |
| Operating profit (loss) | 9901 | €14,847 | -€16,014 | -€30,861 | |
| Financial charges | 65/66B | €162 | €105 | -€57 | -35.2% |
| Recurring financial charges | 65 | €162 | €105 | -€57 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €14,685 | -€16,119 | -€30,804 | |
| Transfer from deferred taxes | 780 | - | €1,532 | +€1,532 | |
| Profit (loss) for the period | 9904 | €14,685 | -€14,587 | -€29,272 | |
| Transfer from tax-exempt reserves | 789 | - | €4,598 | +€4,598 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,685 | -€9,989 | -€24,674 |
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 4 October 2026 via checked.be.