HERREGODTS: what changed
Two fiscal 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.
HERREGODTS
Largest movements
- Tangible fixed assets +€24,702
up €24,702 (+2.8%), from €879,306 to €904,008
of which Land and buildings: +€22,583
- Receivables within one year +€18,531
up €18,531 (+102.9%), from €18,000 to €36,531
of which Trade receivables: +€18,000
- Cash +€15,696
up €15,696 (+217.4%), from €7,221 to €22,917
mainly Other debts (+€121,746) and Depreciation (+€37,389)
- Other debts +€121,746
up €121,746 (+26.1%), from €465,959 to €587,705
- Debts after one year -€43,886
down €43,886 (-14.3%), from €306,344 to €262,458
- Gross operating margin +€9,891
up €9,891 (+13.9%), from €71,123 to €81,014
- Other operating charges +€7,599
up €7,599 (+247.9%), from €3,065 to €10,663
- Taxes +€3,268
up €3,268 (+32.0%), from €10,224 to €13,492
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €905,563 | €964,469 | +€58,906 | +6.5% |
| Fixed assets | 21/28 | €879,306 | €904,008 | +€24,702 | +2.8% |
| Tangible fixed assets | 22/27 | €879,306 | €904,008 | +€24,702 | +2.8% |
| Land and buildings | 22 | €879,055 | €901,638 | +€22,583 | +2.6% |
| Plant, machinery and equipment | 23 | - | €2,284 | +€2,284 | |
| Furniture and vehicles | 24 | €251 | €86 | -€165 | -65.8% |
| Current assets | 29/58 | €26,257 | €60,461 | +€34,204 | +130.3% |
| Amounts receivable within one year | 40/41 | €18,000 | €36,531 | +€18,531 | +102.9% |
| Trade receivables | 40 | €18,000 | €36,000 | +€18,000 | +100.0% |
| Other amounts receivable | 41 | €0 | €531 | +€531 | |
| Cash at bank and in hand | 54/58 | €7,221 | €22,917 | +€15,696 | +217.4% |
| Deferred charges and accrued income | 490/1 | €1,036 | €1,014 | -€23 | -2.2% |
| Total equity and liabilities | 10/49 | €905,563 | €964,469 | +€58,906 | +6.5% |
| Equity | 10/15 | €46,717 | €46,920 | +€202 | +0.4% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €23,831 | €23,831 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,832 | €1,832 | = | 0.0% |
| Legal reserve | 130 | €1,832 | €1,832 | = | 0.0% |
| Distributable reserves | 133 | €21,999 | €21,999 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,114 | -€46,911 | +€202 | +0.4% |
| Amounts payable | 17/49 | €858,846 | €917,550 | +€58,704 | +6.8% |
| Amounts payable after more than one year | 17 | €306,344 | €262,458 | -€43,886 | -14.3% |
| Financial debts | 170/4 | €306,344 | €262,458 | -€43,886 | -14.3% |
| Amounts payable within one year | 42/48 | €549,639 | €654,776 | +€105,137 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €57,805 | €48,356 | -€9,449 | -16.3% |
| Financial debts | 43 | €762 | €1,783 | +€1,020 | +133.8% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €762 | €1,783 | +€1,020 | +133.8% |
| Trade debts | 44 | €9,986 | €4,716 | -€5,270 | -52.8% |
| Suppliers | 440/4 | €9,986 | €4,716 | -€5,270 | -52.8% |
| Taxes, remuneration and social security | 45 | €15,127 | €12,216 | -€2,910 | -19.2% |
| Taxes | 450/3 | €15,127 | €12,216 | -€2,910 | -19.2% |
| Other amounts payable | 47/48 | €465,959 | €587,705 | +€121,746 | +26.1% |
| Accrued charges and deferred income | 492/3 | €2,862 | €315 | -€2,547 | -89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,388 | €37,389 | +€1 | 0.0% |
| Other operating charges | 640/8 | €3,065 | €10,663 | +€7,599 | +247.9% |
| Gross operating margin | 9900 | €71,123 | €81,014 | +€9,891 | +13.9% |
| Operating profit (loss) | 9901 | €30,671 | €32,962 | +€2,291 | +7.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €18,604 | €19,268 | +€664 | +3.6% |
| Recurring financial charges | 65 | €18,604 | €19,268 | +€664 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €12,068 | €13,695 | +€1,627 | +13.5% |
| Income taxes | 67/77 | €10,224 | €13,492 | +€3,268 | +32.0% |
| Profit (loss) for the period | 9904 | €1,844 | €202 | -€1,641 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,844 | €202 | -€1,641 | -89.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.