HERPLANT: 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.
HERPLANT
Largest movements
- Tangible fixed assets -€108,648
down €108,648 (-8.8%), from €1.2m to €1.1m
of which Land and buildings: -€101,617
- Receivables within one year -€108,003
down €108,003 (-52.7%), from €205,078 to €97,075
of which Trade receivables: -€101,938
- Debts after one year -€254,103
down €254,103 (-20.3%), from €1.3m to €999,874
- Reserves +€122,701
up €122,701 (+8.9%), from €1.4m to €1.5m
of which Distributable reserves: +€151,438
- Trade debts -€68,477
down €68,477 (-10.1%), from €678,805 to €610,329
- Current portion of long-term debt +€64,933
up €64,933 (+6.4%), from €1.0m to €1.1m
- Tax, wage and social debts -€50,875
down €50,875 (-32.0%), from €158,905 to €108,030
of which Taxes: -€31,347
- Gross operating margin -€312,926
down €312,926 (-30.3%), from €1.0m to €718,296
- Staff costs -€254,750
down €254,750 (-40.8%), from €623,792 to €369,043
- Financial charges -€89,099
down €89,099 (-47.8%), from €186,231 to €97,131
- Depreciation -€69,340
down €69,340 (-37.4%), from €185,262 to €115,922
- Other operating charges -€15,575
down €15,575 (-37.4%), from €41,645 to €26,070
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 | €4,698,244 | €4,470,290 | -€227,954 | -4.9% |
| Fixed assets | 21/28 | €1,235,892 | €1,127,244 | -€108,648 | -8.8% |
| Tangible fixed assets | 22/27 | €1,235,694 | €1,127,046 | -€108,648 | -8.8% |
| Land and buildings | 22 | €1,186,315 | €1,084,698 | -€101,617 | -8.6% |
| Plant, machinery and equipment | 23 | €48,348 | €41,021 | -€7,327 | -15.2% |
| Furniture and vehicles | 24 | €0 | €984 | +€984 | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €1,031 | €344 | -€687 | -66.7% |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €3,462,351 | €3,343,045 | -€119,306 | -3.4% |
| Stocks and contracts in progress | 3 | €3,225,125 | €3,225,025 | -€100 | 0.0% |
| Stocks | 30/36 | €3,225,125 | €3,225,025 | -€100 | 0.0% |
| Amounts receivable within one year | 40/41 | €205,078 | €97,075 | -€108,003 | -52.7% |
| Trade receivables | 40 | €197,878 | €95,940 | -€101,938 | -51.5% |
| Other amounts receivable | 41 | €7,200 | €1,135 | -€6,065 | -84.2% |
| Cash at bank and in hand | 54/58 | €26,478 | €20,945 | -€5,533 | -20.9% |
| Deferred charges and accrued income | 490/1 | €5,670 | €0 | -€5,670 | -100% |
| Total equity and liabilities | 10/49 | €4,698,244 | €4,470,290 | -€227,954 | -4.9% |
| Equity | 10/15 | €1,421,024 | €1,543,725 | +€122,701 | +8.6% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €1,371,445 | €1,494,146 | +€122,701 | +8.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €183,694 | €154,957 | -€28,737 | -15.6% |
| Distributable reserves | 133 | €1,187,751 | €1,339,189 | +€151,438 | +12.7% |
| Provisions and deferred taxes | 16 | €77,527 | €64,956 | -€12,571 | -16.2% |
| Deferred taxes | 168 | €77,527 | €64,956 | -€12,571 | -16.2% |
| Amounts payable | 17/49 | €3,199,693 | €2,861,610 | -€338,084 | -10.6% |
| Amounts payable after more than one year | 17 | €1,253,977 | €999,874 | -€254,103 | -20.3% |
| Financial debts | 170/4 | €1,253,977 | €999,874 | -€254,103 | -20.3% |
| Amounts payable within one year | 42/48 | €1,908,979 | €1,851,910 | -€57,069 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €1,021,615 | €1,086,548 | +€64,933 | +6.4% |
| Trade debts | 44 | €678,805 | €610,329 | -€68,477 | -10.1% |
| Suppliers | 440/4 | €678,805 | €610,329 | -€68,477 | -10.1% |
| Taxes, remuneration and social security | 45 | €158,905 | €108,030 | -€50,875 | -32.0% |
| Taxes | 450/3 | €43,426 | €12,079 | -€31,347 | -72.2% |
| Remuneration and social security | 454/9 | €115,479 | €95,951 | -€19,527 | -16.9% |
| Other amounts payable | 47/48 | €49,655 | €47,004 | -€2,651 | -5.3% |
| Accrued charges and deferred income | 492/3 | €36,737 | €9,825 | -€26,912 | -73.3% |
| Remuneration, social security and pensions | 62 | €623,792 | €369,043 | -€254,750 | -40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185,262 | €115,922 | -€69,340 | -37.4% |
| Other operating charges | 640/8 | €41,645 | €26,070 | -€15,575 | -37.4% |
| Non-recurring operating charges | 66A | €1,121 | €0 | -€1,121 | -100% |
| Gross operating margin | 9900 | €1,031,222 | €718,296 | -€312,926 | -30.3% |
| Operating profit (loss) | 9901 | €179,401 | €207,261 | +€27,860 | +15.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €186,231 | €97,131 | -€89,099 | -47.8% |
| Recurring financial charges | 65 | €186,231 | €97,131 | -€89,099 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,829 | €110,130 | +€116,959 | |
| Transfer from deferred taxes | 780 | €18,427 | €12,571 | -€5,856 | -31.8% |
| Income taxes | 67/77 | €343 | €0 | -€343 | -100% |
| Profit (loss) for the period | 9904 | €11,254 | €122,701 | +€111,446 | +990% |
| Transfer from tax-exempt reserves | 789 | €43,534 | €28,737 | -€14,798 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,789 | €151,438 | +€96,649 | +176% |
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 20 October 2026 via checked.be.