HERMANS SURPLUS: 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 SURPLUS
Largest movements
- Receivables within one year -€83
down €83 (-21.4%), from €387 to €304
- Other debts +€550
up €550 (+1.9%), from €28,731 to €29,281
- Trade debts -€465
down €465 (-93.6%), from €497 to €32
- Profit (loss) carried forward -€165
down €165 (-0.5%), from -€35,000 to -€35,165
- Gross operating margin +€870
up €870, from -€538 to €332
- Other operating charges +€19
up €19 (+4.2%), from €449 to €468
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 | €426 | €345 | -€81 | -19.0% |
| Current assets | 29/58 | €426 | €345 | -€81 | -19.0% |
| Amounts receivable within one year | 40/41 | €387 | €304 | -€83 | -21.4% |
| Other amounts receivable | 41 | €387 | €304 | -€83 | -21.4% |
| Cash at bank and in hand | 54/58 | €39 | €41 | +€2 | +5.1% |
| Total equity and liabilities | 10/49 | €426 | €345 | -€81 | -19.0% |
| Equity | 10/15 | -€28,803 | -€28,968 | -€165 | -0.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,000 | -€35,165 | -€165 | -0.5% |
| Amounts payable | 17/49 | €29,229 | €29,313 | +€84 | +0.3% |
| Amounts payable within one year | 42/48 | €29,228 | €29,313 | +€85 | +0.3% |
| Trade debts | 44 | €497 | €32 | -€465 | -93.6% |
| Suppliers | 440/4 | €497 | €32 | -€465 | -93.6% |
| Other amounts payable | 47/48 | €28,731 | €29,281 | +€550 | +1.9% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Other operating charges | 640/8 | €449 | €468 | +€19 | +4.2% |
| Gross operating margin | 9900 | -€538 | €332 | +€870 | |
| Operating profit (loss) | 9901 | -€987 | -€136 | +€851 | +86.2% |
| Financial charges | 65/66B | €28 | €29 | +€1 | +3.6% |
| Recurring financial charges | 65 | €28 | €29 | +€1 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,015 | -€165 | +€850 | +83.7% |
| Profit (loss) for the period | 9904 | -€1,015 | -€165 | +€850 | +83.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,015 | -€165 | +€850 | +83.7% |
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 15 October 2026 via checked.be.