Hermie Consult: 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.
Hermie Consult
Largest movements
- Tangible fixed assets -€5,408
down €5,408 (-21.1%), from €25,677 to €20,269
of which Land and buildings: -€4,323
- Profit (loss) carried forward -€156,074
down €156,074 (-87.7%), from €177,881 to €21,807
- Debts after one year +€147,246
up €147,246 (+62.8%), from €234,484 to €381,729
- Financial income -€1,741
down €1,741 (-17.4%), from €10,007 to €8,266
- Financial charges +€901
up €901 (+63.5%), from €1,420 to €2,322
- Gross operating margin +€641
up €641 (+3.5%), from €18,503 to €19,144
- Taxes -€456
down €456 (-8.1%), from €5,618 to €5,162
- Depreciation -€359
down €359 (-6.2%), from €5,767 to €5,408
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 | €419,141 | €411,750 | -€7,391 | -1.8% |
| Fixed assets | 21/28 | €188,177 | €182,769 | -€5,408 | -2.9% |
| Tangible fixed assets | 22/27 | €25,677 | €20,269 | -€5,408 | -21.1% |
| Land and buildings | 22 | €24,060 | €19,737 | -€4,323 | -18.0% |
| Plant, machinery and equipment | 23 | €791 | €212 | -€578 | -73.1% |
| Furniture and vehicles | 24 | €826 | €319 | -€507 | -61.4% |
| Financial fixed assets | 28 | €162,500 | €162,500 | = | 0.0% |
| Current assets | 29/58 | €230,964 | €228,982 | -€1,983 | -0.9% |
| Amounts receivable after more than one year | 29 | €209,853 | €209,853 | = | 0.0% |
| Other amounts receivable | 291 | €209,853 | €209,853 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,652 | €6,220 | +€1,568 | +33.7% |
| Other amounts receivable | 41 | €4,652 | €6,220 | +€1,568 | +33.7% |
| Cash at bank and in hand | 54/58 | €6,264 | €4,642 | -€1,622 | -25.9% |
| Deferred charges and accrued income | 490/1 | €10,195 | €8,266 | -€1,929 | -18.9% |
| Total equity and liabilities | 10/49 | €419,141 | €411,750 | -€7,391 | -1.8% |
| Equity | 10/15 | €182,881 | €26,807 | -€156,074 | -85.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,881 | €21,807 | -€156,074 | -87.7% |
| Amounts payable | 17/49 | €236,260 | €384,943 | +€148,683 | +62.9% |
| Amounts payable after more than one year | 17 | €234,484 | €381,729 | +€147,246 | +62.8% |
| Financial debts | 170/4 | €234,484 | €381,729 | +€147,246 | +62.8% |
| Amounts payable within one year | 42/48 | €1,777 | €3,214 | +€1,437 | +80.9% |
| Trade debts | 44 | €33 | €34 | +€2 | +4.6% |
| Suppliers | 440/4 | €33 | €34 | +€2 | +4.6% |
| Taxes, remuneration and social security | 45 | €1,744 | €3,180 | +€1,436 | +82.3% |
| Taxes | 450/3 | €1,744 | €3,180 | +€1,436 | +82.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,767 | €5,408 | -€359 | -6.2% |
| Other operating charges | 640/8 | €578 | €593 | +€14 | +2.5% |
| Gross operating margin | 9900 | €18,503 | €19,144 | +€641 | +3.5% |
| Operating profit (loss) | 9901 | €12,158 | €13,143 | +€985 | +8.1% |
| Financial income | 75/76B | €10,007 | €8,266 | -€1,741 | -17.4% |
| Recurring financial income | 75 | €10,007 | €8,266 | -€1,741 | -17.4% |
| Financial charges | 65/66B | €1,420 | €2,322 | +€901 | +63.5% |
| Recurring financial charges | 65 | €1,420 | €2,322 | +€901 | +63.5% |
| Profit (loss) for the period before taxes | 9903 | €20,745 | €19,088 | -€1,657 | -8.0% |
| Income taxes | 67/77 | €5,618 | €5,162 | -€456 | -8.1% |
| Profit (loss) for the period | 9904 | €15,126 | €13,926 | -€1,200 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,126 | €13,926 | -€1,200 | -7.9% |
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 15 October 2026 via checked.be.