HERMANS CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€1,631
down €1,631 (-64.7%), from €2,520 to €889
- Cash -€1,102
down €1,102 (-66.4%), from €1,659 to €557
mainly Net result for the year (-€2,372) and Trade debts (-€185)
- Profit (loss) carried forward -€2,372
down €2,372 (-24.4%), from -€9,720 to -€12,092
- Trade debts -€185
down €185 (-57.6%), from €322 to €137
- Turnover -€17,900
no longer reported in 2025 (was €17,900)
- Services and other goods -€15,160
no longer reported in 2025 (was €15,160)
- Other operating income -€3,849
no longer reported in 2025 (was €3,849)
- Gross operating margin +€2,160
new in 2025: €2,160
- Taxes -€634
down €634 (-57.7%), from €1,098 to €464
of which Taxes: -€1,100
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 | €12,526 | €9,881 | -€2,646 | -21.1% |
| Fixed assets | 21/28 | €2,520 | €889 | -€1,631 | -64.7% |
| Tangible fixed assets | 22/27 | €2,520 | €889 | -€1,631 | -64.7% |
| Furniture and vehicles | 24 | €2,520 | €889 | -€1,631 | -64.7% |
| Current assets | 29/58 | €10,006 | €8,992 | -€1,014 | -10.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €7,607 | €7,675 | +€68 | +0.9% |
| Trade receivables | 40 | €4,443 | €1,000 | -€3,443 | -77.5% |
| Other amounts receivable | 41 | €3,164 | €6,675 | +€3,511 | +111% |
| Cash at bank and in hand | 54/58 | €1,659 | €557 | -€1,102 | -66.4% |
| Deferred charges and accrued income | 490/1 | €740 | €760 | +€20 | +2.8% |
| Total equity and liabilities | 10/49 | €12,526 | €9,881 | -€2,646 | -21.1% |
| Equity | 10/15 | €10,740 | €8,368 | -€2,372 | -22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,720 | -€12,092 | -€2,372 | -24.4% |
| Amounts payable | 17/49 | €1,787 | €1,513 | -€274 | -15.3% |
| Amounts payable within one year | 42/48 | €1,787 | €1,513 | -€274 | -15.3% |
| Trade debts | 44 | €322 | €137 | -€185 | -57.6% |
| Suppliers | 440/4 | €322 | €137 | -€185 | -57.6% |
| Taxes, remuneration and social security | 45 | €1,464 | €1,376 | -€88 | -6.0% |
| Taxes | 450/3 | €1,464 | €1,376 | -€88 | -6.0% |
| Operating income | 70/76A | €21,749 | - | -€21,749 | |
| Turnover | 70 | €17,900 | - | -€17,900 | |
| Other operating income | 74 | €3,849 | - | -€3,849 | |
| Operating charges | 60/66A | €18,940 | - | -€18,940 | |
| Services and other goods | 61 | €15,160 | - | -€15,160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,806 | €1,631 | -€175 | -9.7% |
| Other operating charges | 640/8 | €1,974 | €1,899 | -€75 | -3.8% |
| Gross operating margin | 9900 | - | €2,160 | +€2,160 | |
| Operating profit (loss) | 9901 | €2,809 | -€1,370 | -€4,179 | |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €570 | €570 | = | 0.0% |
| Recurring financial charges | 65 | €570 | €570 | = | 0.0% |
| Other financial charges | 652/9 | €570 | - | -€570 | |
| Profit (loss) for the period before taxes | 9903 | €2,239 | -€1,908 | -€4,147 | |
| Income taxes | 67/77 | €1,098 | €464 | -€634 | -57.7% |
| Taxes | 670/3 | €1,100 | - | -€1,100 | |
| Tax adjustments and reversals of tax provisions | 77 | €2 | - | -€2 | |
| Profit (loss) for the period | 9904 | €1,141 | -€2,372 | -€3,513 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,141 | -€2,372 | -€3,513 |
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.