Hérimont: 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.
Hérimont
Largest movements
- Cash -€48,816
down €48,816 (-34.4%), from €141,892 to €93,076
mainly Debts after one year (-€60,000) and Other debts (-€21,019)
- Tangible fixed assets -€9,047
down €9,047 (-41.8%), from €21,633 to €12,586
of which Furniture and vehicles: -€7,244
- Debts after one year -€60,000
no longer reported in 2025 (was €60,000)
- Other debts -€21,019
down €21,019 (-71.8%), from €29,288 to €8,269
- Reserves +€18,206
up €18,206 (+165505.1%), from €11 to €18,217
of which Distributable reserves: +€18,206
- Tax, wage and social debts +€3,327
up €3,327 (+29.0%), from €11,472 to €14,799
- Taxes +€2,423
up €2,423 (+35.3%), from €6,854 to €9,277
- Gross operating margin +€993
up €993 (+2.5%), from €38,967 to €39,960
- Other operating charges -€875
no longer reported in 2025 (was €875)
- Financial charges -€671
down €671 (-13.3%), from €5,041 to €4,370
- Depreciation -€450
down €450 (-4.7%), from €9,609 to €9,159
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 | €180,226 | €120,205 | -€60,021 | -33.3% |
| Fixed assets | 21/28 | €21,633 | €12,586 | -€9,047 | -41.8% |
| Tangible fixed assets | 22/27 | €21,633 | €12,586 | -€9,047 | -41.8% |
| Plant, machinery and equipment | 23 | €3,176 | €1,674 | -€1,502 | -47.3% |
| Furniture and vehicles | 24 | €15,905 | €8,662 | -€7,244 | -45.5% |
| Other tangible fixed assets | 26 | €2,551 | €2,250 | -€301 | -11.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €158,593 | €107,619 | -€50,974 | -32.1% |
| Stocks and contracts in progress | 3 | €918 | €356 | -€562 | -61.2% |
| Stocks | 30/36 | €918 | €356 | -€562 | -61.2% |
| Amounts receivable within one year | 40/41 | €13,946 | €12,380 | -€1,566 | -11.2% |
| Trade receivables | 40 | €5,396 | €3,457 | -€1,939 | -35.9% |
| Other amounts receivable | 41 | €8,550 | €8,923 | +€373 | +4.4% |
| Cash at bank and in hand | 54/58 | €141,892 | €93,076 | -€48,816 | -34.4% |
| Deferred charges and accrued income | 490/1 | €1,837 | €1,807 | -€30 | -1.7% |
| Total equity and liabilities | 10/49 | €180,226 | €120,205 | -€60,021 | -33.3% |
| Equity | 10/15 | €58,476 | €76,681 | +€18,206 | +31.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €11 | €18,217 | +€18,206 | +165505.1% |
| Non-distributable reserves | 130/1 | €11 | €11 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11 | €11 | = | 0.0% |
| Distributable reserves | 133 | - | €18,206 | +€18,206 | |
| Profit (loss) carried forward | 14 | €38,465 | €38,465 | = | 0.0% |
| Amounts payable | 17/49 | €121,750 | €43,524 | -€78,226 | -64.3% |
| Amounts payable after more than one year | 17 | €60,000 | - | -€60,000 | |
| Financial debts | 170/4 | €60,000 | - | -€60,000 | |
| Amounts payable within one year | 42/48 | €41,208 | €24,618 | -€16,590 | -40.3% |
| Trade debts | 44 | €448 | €1,550 | +€1,102 | +245.9% |
| Suppliers | 440/4 | €448 | €1,550 | +€1,102 | +245.9% |
| Taxes, remuneration and social security | 45 | €11,472 | €14,799 | +€3,327 | +29.0% |
| Taxes | 450/3 | €11,472 | €14,799 | +€3,327 | +29.0% |
| Other amounts payable | 47/48 | €29,288 | €8,269 | -€21,019 | -71.8% |
| Accrued charges and deferred income | 492/3 | €20,542 | €18,905 | -€1,637 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,609 | €9,159 | -€450 | -4.7% |
| Other operating charges | 640/8 | €875 | - | -€875 | |
| Gross operating margin | 9900 | €38,967 | €39,960 | +€993 | +2.5% |
| Operating profit (loss) | 9901 | €28,482 | €30,800 | +€2,318 | +8.1% |
| Financial income | 75/76B | €1,173 | €1,052 | -€122 | -10.4% |
| Recurring financial income | 75 | €1,173 | €1,052 | -€122 | -10.4% |
| Financial charges | 65/66B | €5,041 | €4,370 | -€671 | -13.3% |
| Recurring financial charges | 65 | €5,041 | €4,370 | -€671 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €24,615 | €27,482 | +€2,867 | +11.6% |
| Income taxes | 67/77 | €6,854 | €9,277 | +€2,423 | +35.3% |
| Profit (loss) for the period | 9904 | €17,761 | €18,206 | +€445 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,761 | €18,206 | +€445 | +2.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.