HERLIMAAN: 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.
HERLIMAAN
Largest movements
- Tangible fixed assets -€10,197
down €10,197 (-3.1%), from €324,930 to €314,733
- Profit (loss) carried forward -€8,733
down €8,733 (-73.4%), from -€11,896 to -€20,629
- Other debts +€4,944
up €4,944 (+3.0%), from €164,601 to €169,545
- Reserves -€3,884
down €3,884 (-3.4%), from €114,497 to €110,613
of which Tax-exempt reserves: -€3,884
- Taxes -€3,726
down €3,726, from €1,863 to -€1,863
- Gross operating margin -€1,516
down €1,516 (-54.9%), from -€2,764 to -€4,280
- Other operating charges +€62
up €62 (+5.2%), from €1,202 to €1,264
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €325,173 | €314,956 | -€10,217 | -3.1% |
| Fixed assets | 21/28 | €324,930 | €314,733 | -€10,197 | -3.1% |
| Tangible fixed assets | 22/27 | €324,930 | €314,733 | -€10,197 | -3.1% |
| Land and buildings | 22 | €324,930 | €314,733 | -€10,197 | -3.1% |
| Current assets | 29/58 | €243 | €223 | -€20 | -8.1% |
| Cash at bank and in hand | 54/58 | €243 | €223 | -€20 | -8.1% |
| Total equity and liabilities | 10/49 | €325,173 | €314,956 | -€10,217 | -3.1% |
| Equity | 10/15 | €121,151 | €108,534 | -€12,617 | -10.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €114,497 | €110,613 | -€3,884 | -3.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €112,642 | €108,758 | -€3,884 | -3.4% |
| Profit (loss) carried forward | 14 | -€11,896 | -€20,629 | -€8,733 | -73.4% |
| Provisions and deferred taxes | 16 | €37,557 | €36,273 | -€1,285 | -3.4% |
| Deferred taxes | 168 | €37,557 | €36,273 | -€1,285 | -3.4% |
| Amounts payable | 17/49 | €166,464 | €170,150 | +€3,685 | +2.2% |
| Amounts payable within one year | 42/48 | €166,464 | €170,150 | +€3,685 | +2.2% |
| Trade debts | 44 | - | €605 | +€605 | |
| Suppliers | 440/4 | - | €605 | +€605 | |
| Taxes, remuneration and social security | 45 | €1,863 | - | -€1,863 | |
| Taxes | 450/3 | €1,863 | - | -€1,863 | |
| Other amounts payable | 47/48 | €164,601 | €169,545 | +€4,944 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,197 | €10,197 | = | 0.0% |
| Other operating charges | 640/8 | €1,202 | €1,264 | +€62 | +5.2% |
| Gross operating margin | 9900 | -€2,764 | -€4,280 | -€1,516 | -54.9% |
| Operating profit (loss) | 9901 | -€14,163 | -€15,741 | -€1,578 | -11.1% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,187 | -€15,765 | -€1,578 | -11.1% |
| Transfer from deferred taxes | 780 | €1,285 | €1,285 | = | 0.0% |
| Income taxes | 67/77 | €1,863 | -€1,863 | -€3,726 | |
| Profit (loss) for the period | 9904 | -€14,765 | -€12,617 | +€2,148 | +14.5% |
| Transfer from tax-exempt reserves | 789 | €3,884 | €3,884 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,881 | -€8,733 | +€2,148 | +19.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.