HERJAN: 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.
HERJAN
Largest movements
- Cash +€4,776
up €4,776 (+4.9%), from €98,404 to €103,180
mainly Net result for the year (+€7,742) and Tax, wage and social debts (+€464)
- Reserves +€7,742
up €7,742 (+18.1%), from €42,659 to €50,401
- Trade debts -€2,565
no longer reported in 2025 (was €2,565)
- Gross operating margin -€367
down €367 (-3.8%), from €9,558 to €9,191
- Other operating charges -€140
down €140 (-21.2%), from €658 to €518
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 | €100,258 | €105,598 | +€5,340 | +5.3% |
| Current assets | 29/58 | €100,258 | €105,598 | +€5,340 | +5.3% |
| Amounts receivable within one year | 40/41 | €1,854 | €2,418 | +€564 | +30.4% |
| Trade receivables | 40 | €545 | - | -€545 | |
| Other amounts receivable | 41 | €1,309 | €2,418 | +€1,108 | +84.7% |
| Cash at bank and in hand | 54/58 | €98,404 | €103,180 | +€4,776 | +4.9% |
| Total equity and liabilities | 10/49 | €100,258 | €105,598 | +€5,340 | +5.3% |
| Equity | 10/15 | €85,460 | €93,202 | +€7,742 | +9.1% |
| Contributions | 10/11 | €42,801 | €42,801 | = | 0.0% |
| Reserves | 13 | €42,659 | €50,401 | +€7,742 | +18.1% |
| Distributable reserves | 133 | €42,659 | €50,401 | +€7,742 | +18.1% |
| Amounts payable | 17/49 | €14,798 | €12,396 | -€2,402 | -16.2% |
| Amounts payable within one year | 42/48 | €14,798 | €12,396 | -€2,402 | -16.2% |
| Trade debts | 44 | €2,565 | - | -€2,565 | |
| Suppliers | 440/4 | €2,565 | - | -€2,565 | |
| Taxes, remuneration and social security | 45 | €1,267 | €1,732 | +€464 | +36.6% |
| Taxes | 450/3 | €1,267 | €1,732 | +€464 | +36.6% |
| Other amounts payable | 47/48 | €10,966 | €10,664 | -€302 | -2.8% |
| Other operating charges | 640/8 | €658 | €518 | -€140 | -21.2% |
| Gross operating margin | 9900 | €9,558 | €9,191 | -€367 | -3.8% |
| Operating profit (loss) | 9901 | €8,900 | €8,673 | -€227 | -2.6% |
| Financial charges | 65/66B | €54 | €58 | +€4 | +7.7% |
| Recurring financial charges | 65 | €54 | €58 | +€4 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €8,847 | €8,615 | -€232 | -2.6% |
| Income taxes | 67/77 | €893 | €873 | -€20 | -2.2% |
| Profit (loss) for the period | 9904 | €7,954 | €7,742 | -€212 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,954 | €7,742 | -€212 | -2.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.