HERISONS: 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.
HERISONS
Largest movements
- Stocks and contracts +€34,531
up €34,531 (+44.5%), from €77,543 to €112,073
- Tangible fixed assets -€17,285
down €17,285 (-11.1%), from €156,181 to €138,897
of which Leasing and similar rights: -€18,856
- Tax, wage and social debts +€26,242
up €26,242 (+337%), from €7,796 to €34,038
of which Remuneration and social security: +€17,128
- Debts after one year -€18,560
down €18,560 (-12.5%), from €147,963 to €129,404
- Profit (loss) carried forward +€9,465
up €9,465 (+13.4%), from €70,627 to €80,092
- Trade debts -€7,908
down €7,908 (-7.7%), from €102,760 to €94,851
- Accrued charges and deferred income +€6,698
up €6,698, from €0 to €6,698
- Gross operating margin -€64,568
down €64,568 (-15.6%), from €414,716 to €350,148
- Staff costs +€17,458
up €17,458 (+6.4%), from €272,859 to €290,317
- Financial charges -€6,079
down €6,079 (-85.2%), from €7,132 to €1,052
- Taxes -€4,625
down €4,625 (-45.6%), from €10,135 to €5,511
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.
Derived cash bridge
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 | €551,093 | €564,764 | +€13,671 | +2.5% |
| Fixed assets | 21/28 | €156,181 | €138,897 | -€17,285 | -11.1% |
| Tangible fixed assets | 22/27 | €156,181 | €138,897 | -€17,285 | -11.1% |
| Plant, machinery and equipment | 23 | €48,232 | €49,804 | +€1,572 | +3.3% |
| Leasing and similar rights | 25 | €107,949 | €89,093 | -€18,856 | -17.5% |
| Current assets | 29/58 | €394,912 | €425,868 | +€30,956 | +7.8% |
| Stocks and contracts in progress | 3 | €77,543 | €112,073 | +€34,531 | +44.5% |
| Stocks | 30/36 | €77,543 | €112,073 | +€34,531 | +44.5% |
| Amounts receivable within one year | 40/41 | €95,468 | €92,371 | -€3,097 | -3.2% |
| Trade receivables | 40 | €94,482 | €87,882 | -€6,600 | -7.0% |
| Other amounts receivable | 41 | €987 | €4,489 | +€3,503 | +355% |
| Cash at bank and in hand | 54/58 | €221,901 | €221,273 | -€628 | -0.3% |
| Deferred charges and accrued income | 490/1 | - | €150 | +€150 | |
| Total equity and liabilities | 10/49 | €551,093 | €564,764 | +€13,671 | +2.5% |
| Equity | 10/15 | €176,527 | €185,992 | +€9,465 | +5.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €86,900 | €86,900 | = | 0.0% |
| Distributable reserves | 133 | €86,900 | €86,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,627 | €80,092 | +€9,465 | +13.4% |
| Amounts payable | 17/49 | €374,566 | €378,773 | +€4,206 | +1.1% |
| Amounts payable after more than one year | 17 | €147,963 | €129,404 | -€18,560 | -12.5% |
| Financial debts | 170/4 | €147,963 | €129,404 | -€18,560 | -12.5% |
| Amounts payable within one year | 42/48 | €226,603 | €242,671 | +€16,068 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €21,889 | €18,560 | -€3,329 | -15.2% |
| Trade debts | 44 | €102,760 | €94,851 | -€7,908 | -7.7% |
| Suppliers | 440/4 | €102,760 | €94,851 | -€7,908 | -7.7% |
| Taxes, remuneration and social security | 45 | €7,796 | €34,038 | +€26,242 | +337% |
| Taxes | 450/3 | €7,779 | €16,892 | +€9,113 | +117% |
| Remuneration and social security | 454/9 | €18 | €17,146 | +€17,128 | +95,850% |
| Other amounts payable | 47/48 | €94,158 | €95,221 | +€1,064 | +1.1% |
| Accrued charges and deferred income | 492/3 | €0 | €6,698 | +€6,698 | |
| Remuneration, social security and pensions | 62 | €272,859 | €290,317 | +€17,458 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,249 | €35,635 | +€385 | +1.1% |
| Other operating charges | 640/8 | €10,249 | €10,466 | +€217 | +2.1% |
| Gross operating margin | 9900 | €414,716 | €350,148 | -€64,568 | -15.6% |
| Operating profit (loss) | 9901 | €96,358 | €13,730 | -€82,627 | -85.8% |
| Financial income | 75/76B | €62 | €2,297 | +€2,236 | +3,623% |
| Recurring financial income | 75 | €62 | €2,297 | +€2,236 | +3,623% |
| Financial charges | 65/66B | €7,132 | €1,052 | -€6,079 | -85.2% |
| Recurring financial charges | 65 | €7,132 | €1,052 | -€6,079 | -85.2% |
| Profit (loss) for the period before taxes | 9903 | €89,288 | €14,976 | -€74,312 | -83.2% |
| Income taxes | 67/77 | €10,135 | €5,511 | -€4,625 | -45.6% |
| Profit (loss) for the period | 9904 | €79,153 | €9,465 | -€69,688 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €79,153 | €9,465 | -€69,688 | -88.0% |
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 14 October 2026 via checked.be.