HERREMANS VICKY: 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.
HERREMANS VICKY
Largest movements
- Cash +€44,243
up €44,243 (+9.7%), from €456,388 to €500,632
mainly Depreciation (+€15,856) and Net result for the year (+€14,021)
- Tangible fixed assets -€15,856
down €15,856 (-3.2%), from €496,785 to €480,929
of which Land and buildings: -€15,171
- Profit (loss) carried forward +€14,021
up €14,021 (+59.3%), from €23,654 to €37,675
- Gross operating margin +€13,680
up €13,680 (+61.4%), from €22,292 to €35,972
- Taxes +€3,204
up €3,204 (+254.5%), from €1,259 to €4,464
- Depreciation +€1,947
up €1,947 (+14.0%), from €13,909 to €15,856
- Financial income +€1,844
new in 2025: €1,844
- Other operating charges +€980
up €980 (+53.0%), from €1,848 to €2,828
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.
Cash bridge derived
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 | €982,049 | €1,004,408 | +€22,359 | +2.3% |
| Fixed assets | 21/28 | €496,785 | €480,929 | -€15,856 | -3.2% |
| Tangible fixed assets | 22/27 | €496,785 | €480,929 | -€15,856 | -3.2% |
| Land and buildings | 22 | €494,586 | €479,414 | -€15,171 | -3.1% |
| Plant, machinery and equipment | 23 | €2,199 | €1,515 | -€685 | -31.1% |
| Current assets | 29/58 | €485,264 | €523,479 | +€38,215 | +7.9% |
| Amounts receivable within one year | 40/41 | €28,875 | €22,847 | -€6,028 | -20.9% |
| Trade receivables | 40 | €10,057 | €21,621 | +€11,564 | +115.0% |
| Other amounts receivable | 41 | €18,818 | €1,227 | -€17,591 | -93.5% |
| Cash at bank and in hand | 54/58 | €456,388 | €500,632 | +€44,243 | +9.7% |
| Total equity and liabilities | 10/49 | €982,049 | €1,004,408 | +€22,359 | +2.3% |
| Equity | 10/15 | €973,654 | €987,675 | +€14,021 | +1.4% |
| Contributions | 10/11 | €950,000 | €950,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,654 | €37,675 | +€14,021 | +59.3% |
| Amounts payable | 17/49 | €8,395 | €16,733 | +€8,339 | +99.3% |
| Amounts payable within one year | 42/48 | €8,395 | €15,434 | +€7,040 | +83.9% |
| Trade debts | 44 | - | €1,573 | +€1,573 | |
| Suppliers | 440/4 | - | €1,573 | +€1,573 | |
| Taxes, remuneration and social security | 45 | €8,395 | €11,893 | +€3,499 | +41.7% |
| Taxes | 450/3 | €8,395 | €11,893 | +€3,499 | +41.7% |
| Other amounts payable | 47/48 | - | €1,968 | +€1,968 | |
| Accrued charges and deferred income | 492/3 | - | €1,299 | +€1,299 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,909 | €15,856 | +€1,947 | +14.0% |
| Other operating charges | 640/8 | €1,848 | €2,828 | +€980 | +53.0% |
| Gross operating margin | 9900 | €22,292 | €35,972 | +€13,680 | +61.4% |
| Operating profit (loss) | 9901 | €6,534 | €17,287 | +€10,753 | +164.6% |
| Financial income | 75/76B | - | €1,844 | +€1,844 | |
| Recurring financial income | 75 | - | €1,844 | +€1,844 | |
| Financial charges | 65/66B | €238 | €647 | +€409 | +172.1% |
| Recurring financial charges | 65 | €238 | €647 | +€409 | +172.1% |
| Profit (loss) for the period before taxes | 9903 | €6,297 | €18,485 | +€12,188 | +193.6% |
| Income taxes | 67/77 | €1,259 | €4,464 | +€3,204 | +254.5% |
| Profit (loss) for the period | 9904 | €5,037 | €14,021 | +€8,984 | +178.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,037 | €14,021 | +€8,984 | +178.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.