Hermans - Climan: 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.
Hermans - Climan
Largest movements
- Tangible fixed assets -€2,556
down €2,556 (-8.7%), from €29,453 to €26,897
- Cash +€637
up €637 (+361.9%), from €176 to €813
mainly Other debts (+€2,722) and Depreciation (+€2,557)
- Profit (loss) carried forward -€4,641
down €4,641 (-4.7%), from -€97,765 to -€102,406
- Other debts +€2,722
up €2,722 (+2.5%), from €109,513 to €112,235
- Gross operating margin +€976
up €976 (+56.3%), from -€1,733 to -€757
- Other operating charges -€286
down €286 (-21.6%), from €1,322 to €1,036
- Financial charges -€57
down €57 (-16.4%), from €348 to €291
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 | €30,340 | €28,421 | -€1,919 | -6.3% |
| Fixed assets | 21/28 | €30,164 | €27,608 | -€2,556 | -8.5% |
| Tangible fixed assets | 22/27 | €29,453 | €26,897 | -€2,556 | -8.7% |
| Land and buildings | 22 | €29,453 | €26,897 | -€2,556 | -8.7% |
| Financial fixed assets | 28 | €711 | €711 | = | 0.0% |
| Current assets | 29/58 | €176 | €813 | +€637 | +361.9% |
| Cash at bank and in hand | 54/58 | €176 | €813 | +€637 | +361.9% |
| Total equity and liabilities | 10/49 | €30,340 | €28,421 | -€1,919 | -6.3% |
| Equity | 10/15 | -€79,173 | -€83,814 | -€4,641 | -5.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Contributions outside capital | 11 | - | €18,592 | +€18,592 | |
| Other | 1109/19 | - | €18,592 | +€18,592 | |
| Profit (loss) carried forward | 14 | -€97,765 | -€102,406 | -€4,641 | -4.7% |
| Amounts payable | 17/49 | €109,513 | €112,235 | +€2,722 | +2.5% |
| Amounts payable within one year | 42/48 | €109,513 | €112,235 | +€2,722 | +2.5% |
| Other amounts payable | 47/48 | €109,513 | €112,235 | +€2,722 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,557 | €2,557 | = | 0.0% |
| Other operating charges | 640/8 | €1,322 | €1,036 | -€286 | -21.6% |
| Gross operating margin | 9900 | -€1,733 | -€757 | +€976 | +56.3% |
| Operating profit (loss) | 9901 | -€5,612 | -€4,350 | +€1,262 | +22.5% |
| Financial charges | 65/66B | €348 | €291 | -€57 | -16.4% |
| Recurring financial charges | 65 | €348 | €291 | -€57 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,960 | -€4,641 | +€1,319 | +22.1% |
| Profit (loss) for the period | 9904 | -€5,960 | -€4,641 | +€1,319 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,960 | -€4,641 | +€1,319 | +22.1% |
Source: filed annual accounts (NBB), financial years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.