HERIS: 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.
HERIS
Largest movements
- Cash -€19,216
down €19,216 (-72.9%), from €26,345 to €7,129
mainly Tax, wage and social debts (-€11,610) and Net result for the year (-€6,856)
- Tax, wage and social debts -€11,610
down €11,610 (-60.2%), from €19,272 to €7,662
- Profit (loss) carried forward -€6,856
down €6,856 (-44.8%), from €15,294 to €8,438
- Gross operating margin -€36,769
down €36,769, from €33,420 to -€3,349
- Taxes -€7,662
down €7,662 (-100.0%), from €7,662 to €0
- Financial charges +€1,029
up €1,029 (+65.1%), from €1,580 to €2,610
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 | €117,428 | €99,139 | -€18,289 | -15.6% |
| Current assets | 29/58 | €117,428 | €99,139 | -€18,289 | -15.6% |
| Stocks and contracts in progress | 3 | €90,065 | €90,211 | +€146 | +0.2% |
| Stocks | 30/36 | €90,065 | €90,211 | +€146 | +0.2% |
| Amounts receivable within one year | 40/41 | €1,018 | €1,799 | +€782 | +76.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,018 | €1,799 | +€782 | +76.8% |
| Cash at bank and in hand | 54/58 | €26,345 | €7,129 | -€19,216 | -72.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €117,428 | €99,139 | -€18,289 | -15.6% |
| Equity | 10/15 | €65,294 | €58,438 | -€6,856 | -10.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,294 | €8,438 | -€6,856 | -44.8% |
| Amounts payable | 17/49 | €52,134 | €40,701 | -€11,433 | -21.9% |
| Amounts payable within one year | 42/48 | €52,134 | €40,701 | -€11,433 | -21.9% |
| Trade debts | 44 | €1,519 | €617 | -€902 | -59.4% |
| Suppliers | 440/4 | €1,519 | €617 | -€902 | -59.4% |
| Taxes, remuneration and social security | 45 | €19,272 | €7,662 | -€11,610 | -60.2% |
| Taxes | 450/3 | €19,272 | €7,662 | -€11,610 | -60.2% |
| Other amounts payable | 47/48 | €31,343 | €32,422 | +€1,079 | +3.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €1,190 | €897 | -€293 | -24.6% |
| Gross operating margin | 9900 | €33,420 | -€3,349 | -€36,769 | |
| Operating profit (loss) | 9901 | €32,230 | -€4,246 | -€36,476 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,580 | €2,610 | +€1,029 | +65.1% |
| Recurring financial charges | 65 | €1,580 | €2,610 | +€1,029 | +65.1% |
| Profit (loss) for the period before taxes | 9903 | €30,649 | -€6,856 | -€37,505 | |
| Income taxes | 67/77 | €7,662 | €0 | -€7,662 | -100.0% |
| Profit (loss) for the period | 9904 | €22,987 | -€6,856 | -€29,843 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,987 | -€6,856 | -€29,843 |
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 9 October 2026 via checked.be.