Herkse Voetzorg: 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.
Herkse Voetzorg
Largest movements
- Tangible fixed assets +€140,358
up €140,358 (+2,681%), from €5,236 to €145,594
of which Land and buildings: +€141,790
- Cash -€6,291
down €6,291 (-15.3%), from €41,111 to €34,820
mainly Investment in fixed assets (net) (-€149,234) and Trade debts (-€1,606)
- Receivables within one year -€3,465
down €3,465 (-82.5%), from €4,200 to €735
of which Trade receivables: -€3,000
- Debts after one year +€106,516
new in 2025: €106,516
- Profit (loss) carried forward +€19,153
up €19,153 (+50.7%), from €37,801 to €56,954
- Current portion of long-term debt +€6,359
new in 2025: €6,359
- Gross operating margin +€8,201
up €8,201 (+26.5%), from €30,897 to €39,099
- Depreciation +€6,264
up €6,264 (+240%), from €2,612 to €8,876
- Financial charges +€3,638
up €3,638 (+4,407%), from €83 to €3,721
- Other operating charges +€2,384
up €2,384 (+3,845%), from €62 to €2,446
- Taxes -€750
down €750 (-13.2%), from €5,705 to €4,955
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 | €52,397 | €183,780 | +€131,383 | +251% |
| Fixed assets | 21/28 | €5,236 | €145,594 | +€140,358 | +2,681% |
| Tangible fixed assets | 22/27 | €5,236 | €145,594 | +€140,358 | +2,681% |
| Land and buildings | 22 | - | €141,790 | +€141,790 | |
| Plant, machinery and equipment | 23 | €5,050 | €3,595 | -€1,455 | -28.8% |
| Furniture and vehicles | 24 | €186 | €208 | +€23 | +12.2% |
| Current assets | 29/58 | €47,161 | €38,186 | -€8,975 | -19.0% |
| Stocks and contracts in progress | 3 | €1,123 | €1,382 | +€259 | +23.0% |
| Stocks | 30/36 | €1,123 | €1,382 | +€259 | +23.0% |
| Amounts receivable within one year | 40/41 | €4,200 | €735 | -€3,465 | -82.5% |
| Trade receivables | 40 | €3,000 | - | -€3,000 | |
| Other amounts receivable | 41 | €1,200 | €735 | -€465 | -38.7% |
| Cash at bank and in hand | 54/58 | €41,111 | €34,820 | -€6,291 | -15.3% |
| Deferred charges and accrued income | 490/1 | €727 | €1,249 | +€522 | +71.8% |
| Total equity and liabilities | 10/49 | €52,397 | €183,780 | +€131,383 | +251% |
| Equity | 10/15 | €40,801 | €59,954 | +€19,153 | +46.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,801 | €56,954 | +€19,153 | +50.7% |
| Amounts payable | 17/49 | €11,596 | €123,825 | +€112,229 | +968% |
| Amounts payable after more than one year | 17 | - | €106,516 | +€106,516 | |
| Financial debts | 170/4 | - | €106,516 | +€106,516 | |
| Amounts payable within one year | 42/48 | €11,596 | €17,310 | +€5,714 | +49.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,359 | +€6,359 | |
| Trade debts | 44 | €1,897 | €291 | -€1,606 | -84.7% |
| Suppliers | 440/4 | €1,897 | €291 | -€1,606 | -84.7% |
| Taxes, remuneration and social security | 45 | €9,699 | €10,660 | +€961 | +9.9% |
| Taxes | 450/3 | €9,699 | €10,660 | +€961 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,612 | €8,876 | +€6,264 | +240% |
| Other operating charges | 640/8 | €62 | €2,446 | +€2,384 | +3,845% |
| Gross operating margin | 9900 | €30,897 | €39,099 | +€8,201 | +26.5% |
| Operating profit (loss) | 9901 | €28,223 | €27,777 | -€447 | -1.6% |
| Financial income | 75/76B | €60 | €53 | -€7 | -11.6% |
| Recurring financial income | 75 | €60 | €53 | -€7 | -11.6% |
| Financial charges | 65/66B | €83 | €3,721 | +€3,638 | +4,407% |
| Recurring financial charges | 65 | €83 | €3,721 | +€3,638 | +4,407% |
| Profit (loss) for the period before taxes | 9903 | €28,200 | €24,108 | -€4,092 | -14.5% |
| Income taxes | 67/77 | €5,705 | €4,955 | -€750 | -13.2% |
| Profit (loss) for the period | 9904 | €22,495 | €19,153 | -€3,342 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,495 | €19,153 | -€3,342 | -14.9% |
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 19 October 2026 via checked.be.