HERIPOM: 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.
What changed
HERIPOM
NACE 01.610, Support activities for crop production
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€454,392
2024 · €488,823-€34,431
Equity
€1.9m
2024 · €1.4m+€445,747
Cash
€180,527
2024 · €203,126-€22,598
Balance sheet total
€2.8m
2024 · €2.6m+€132,593
Largest movements
Assets
- Receivables within one year +€275,938
up €275,938 (+18.0%), from €1.5m to €1.8m
of which Other amounts receivable: +€254,864
- Tangible fixed assets -€110,716
down €110,716 (-14.9%), from €742,836 to €632,121
of which Land and buildings: -€82,001
Equity and liabilities
- Profit (loss) carried forward +€454,392
up €454,392 (+34.6%), from €1.3m to €1.8m
- Trade debts -€120,215
down €120,215 (-36.1%), from €332,773 to €212,558
- Debts after one year -€113,636
down €113,636 (-22.1%), from €514,079 to €400,443
- Accrued charges and deferred income -€75,950
no longer reported in 2025 (was €75,950)
Income statement
- Gross operating margin -€57,230
down €57,230 (-7.1%), from €801,323 to €744,093
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.
Result 2024
€488,823
Gross operating margin
-€57,230
Staff costs
+€682
Depreciation
+€3,763
Other operating charges
+€4,135
Other operating items
+€8,317
Financial income
+€0
Financial charges
+€1,404
Taxes
+€4,500
Result 2025
€454,392
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.
From operations
+€99,552
Investment
+€130
Financing
-€122,281
Cash 2024
€203,126
From operations (derived)
+€99,552
Net result for the year
+€454,392
Depreciation
+€110,716
Receivables within one year
-€275,938
Deferred charges and accrued income
+€9,900
Trade debts
-€120,215
Tax, wage and social debts
-€3,353
Accrued charges and deferred income
-€75,950
Investment (derived)
+€130
Investment in fixed assets (net)
+€130
Financing
-€122,281
Debts after one year
-€113,636
Contributions, distributions and other
-€8,644
Cash 2025
€180,527
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,648,161 | €2,780,754 | +€132,593 | +5.0% |
| Fixed assets | 21/28 | €742,966 | €632,121 | -€110,846 | -14.9% |
| Tangible fixed assets | 22/27 | €742,836 | €632,121 | -€110,716 | -14.9% |
| Land and buildings | 22 | €663,112 | €581,111 | -€82,001 | -12.4% |
| Plant, machinery and equipment | 23 | €33,055 | €16,248 | -€16,808 | -50.8% |
| Furniture and vehicles | 24 | €46,669 | €34,762 | -€11,908 | -25.5% |
| Financial fixed assets | 28 | €130 | - | -€130 | |
| Current assets | 29/58 | €1,905,195 | €2,148,634 | +€243,439 | +12.8% |
| Amounts receivable within one year | 40/41 | €1,536,227 | €1,812,165 | +€275,938 | +18.0% |
| Trade receivables | 40 | €1,350,649 | €1,371,723 | +€21,073 | +1.6% |
| Other amounts receivable | 41 | €185,578 | €440,442 | +€254,864 | +137.3% |
| Cash at bank and in hand | 54/58 | €203,126 | €180,527 | -€22,598 | -11.1% |
| Deferred charges and accrued income | 490/1 | €165,842 | €155,942 | -€9,900 | -6.0% |
| Total equity and liabilities | 10/49 | €2,648,161 | €2,780,754 | +€132,593 | +5.0% |
| Equity | 10/15 | €1,406,338 | €1,852,086 | +€445,747 | +31.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,314,813 | €1,769,205 | +€454,392 | +34.6% |
| Investment grants | 15 | €71,065 | €62,421 | -€8,644 | -12.2% |
| Amounts payable | 17/49 | €1,241,823 | €928,669 | -€313,154 | -25.2% |
| Amounts payable after more than one year | 17 | €514,079 | €400,443 | -€113,636 | -22.1% |
| Financial debts | 170/4 | €514,079 | €400,443 | -€113,636 | -22.1% |
| Amounts payable within one year | 42/48 | €651,794 | €528,226 | -€123,568 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €150,636 | €150,636 | = | 0.0% |
| Trade debts | 44 | €332,773 | €212,558 | -€120,215 | -36.1% |
| Suppliers | 440/4 | €332,773 | €212,558 | -€120,215 | -36.1% |
| Taxes, remuneration and social security | 45 | €168,254 | €164,901 | -€3,353 | -2.0% |
| Taxes | 450/3 | €168,254 | €163,995 | -€4,260 | -2.5% |
| Remuneration and social security | 454/9 | - | €906 | +€906 | |
| Other amounts payable | 47/48 | €130 | €130 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €75,950 | - | -€75,950 | |
| Remuneration, social security and pensions | 62 | €705 | €23 | -€682 | -96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,479 | €110,716 | -€3,763 | -3.3% |
| Other operating charges | 640/8 | €14,350 | €10,215 | -€4,135 | -28.8% |
| Non-recurring operating charges | 66A | €8,317 | - | -€8,317 | |
| Gross operating margin | 9900 | €801,323 | €744,093 | -€57,230 | -7.1% |
| Operating profit (loss) | 9901 | €663,473 | €623,138 | -€40,334 | -6.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €7,446 | €6,042 | -€1,404 | -18.9% |
| Recurring financial charges | 65 | €7,446 | €6,042 | -€1,404 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €656,027 | €617,096 | -€38,931 | -5.9% |
| Income taxes | 67/77 | €167,204 | €162,705 | -€4,500 | -2.7% |
| Profit (loss) for the period | 9904 | €488,823 | €454,392 | -€34,431 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €488,823 | €454,392 | -€34,431 | -7.0% |
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 11 October 2026 via checked.be.