HERRIJGERS: 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.
HERRIJGERS
Largest movements
- Cash +€142,000
up €142,000 (+138%), from €102,649 to €244,649
mainly Net result for the year (+€371,351) and Trade debts (+€137,242)
- Tangible fixed assets -€68,495
down €68,495 (-40.1%), from €170,815 to €102,320
of which Leasing and similar rights: -€41,000
- Receivables within one year +€62,024
up €62,024 (+8.4%), from €741,260 to €803,284
of which Other amounts receivable: +€34,807
- Receivables after one year +€19,641
up €19,641 (+42.8%), from €45,932 to €65,573
- Profit (loss) carried forward +€171,351
up €171,351 (+53.5%), from €320,389 to €491,740
- Trade debts +€137,242
up €137,242 (+110%), from €124,569 to €261,811
- Other debts -€75,000
down €75,000 (-27.2%), from €276,104 to €201,104
- Debts after one year -€43,073
no longer reported in 2025 (was €43,073)
- Tax, wage and social debts -€34,306
down €34,306 (-23.4%), from €146,609 to €112,303
of which Remuneration and social security: -€32,012
- Purchases and services +€640,178
up €640,178 (+21.8%), from €2.9m to €3.6m
- Turnover +€604,108
up €604,108 (+13.1%), from €4.6m to €5.2m
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 | €1,287,887 | €1,430,865 | +€142,978 | +11.1% |
| Fixed assets | 21/28 | €170,815 | €102,320 | -€68,495 | -40.1% |
| Tangible fixed assets | 22/27 | €170,815 | €102,320 | -€68,495 | -40.1% |
| Plant, machinery and equipment | 23 | €28,116 | €12,401 | -€15,715 | -55.9% |
| Furniture and vehicles | 24 | €19,957 | €9,755 | -€10,202 | -51.1% |
| Leasing and similar rights | 25 | €110,532 | €69,532 | -€41,000 | -37.1% |
| Other tangible fixed assets | 26 | €12,210 | €10,632 | -€1,578 | -12.9% |
| Current assets | 29/58 | €1,117,072 | €1,328,545 | +€211,473 | +18.9% |
| Amounts receivable after more than one year | 29 | €45,932 | €65,573 | +€19,641 | +42.8% |
| Other amounts receivable | 291 | €45,932 | €65,573 | +€19,641 | +42.8% |
| Amounts receivable within one year | 40/41 | €741,260 | €803,284 | +€62,024 | +8.4% |
| Trade receivables | 40 | €730,871 | €758,088 | +€27,217 | +3.7% |
| Other amounts receivable | 41 | €10,389 | €45,196 | +€34,807 | +335% |
| Current investments | 50/53 | €209,340 | €211,038 | +€1,698 | +0.8% |
| Cash at bank and in hand | 54/58 | €102,649 | €244,649 | +€142,000 | +138% |
| Deferred charges and accrued income | 490/1 | €17,891 | €4,001 | -€13,890 | -77.6% |
| Total equity and liabilities | 10/49 | €1,287,887 | €1,430,865 | +€142,978 | +11.1% |
| Equity | 10/15 | €642,979 | €814,330 | +€171,351 | +26.6% |
| Contributions | 10/11 | €152,812 | €152,812 | = | 0.0% |
| Capital | 10 | €152,812 | €152,812 | = | 0.0% |
| Issued capital | 100 | €152,812 | €152,812 | = | 0.0% |
| Reserves | 13 | €169,778 | €169,778 | = | 0.0% |
| Non-distributable reserves | 130/1 | €168,592 | €168,592 | = | 0.0% |
| Legal reserve | 130 | €166,086 | €166,086 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,506 | €2,506 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,186 | €1,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | €320,389 | €491,740 | +€171,351 | +53.5% |
| Amounts payable | 17/49 | €644,908 | €616,535 | -€28,373 | -4.4% |
| Amounts payable after more than one year | 17 | €43,073 | - | -€43,073 | |
| Financial debts | 170/4 | €43,073 | - | -€43,073 | |
| Amounts payable within one year | 42/48 | €600,845 | €614,033 | +€13,188 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €53,563 | €38,815 | -€14,748 | -27.5% |
| Trade debts | 44 | €124,569 | €261,811 | +€137,242 | +110% |
| Suppliers | 440/4 | €124,569 | €261,811 | +€137,242 | +110% |
| Taxes, remuneration and social security | 45 | €146,609 | €112,303 | -€34,306 | -23.4% |
| Taxes | 450/3 | €7,210 | €4,916 | -€2,294 | -31.8% |
| Remuneration and social security | 454/9 | €139,399 | €107,387 | -€32,012 | -23.0% |
| Other amounts payable | 47/48 | €276,104 | €201,104 | -€75,000 | -27.2% |
| Accrued charges and deferred income | 492/3 | €990 | €2,502 | +€1,512 | +153% |
| Turnover | 70 | €4,594,376 | €5,198,484 | +€604,108 | +13.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,938,737 | €3,578,915 | +€640,178 | +21.8% |
| Remuneration, social security and pensions | 62 | €1,078,213 | €1,042,497 | -€35,716 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,915 | €68,495 | -€5,420 | -7.3% |
| Other operating charges | 640/8 | €5,219 | €5,353 | +€134 | +2.6% |
| Gross operating margin | 9900 | €1,655,639 | €1,619,569 | -€36,070 | -2.2% |
| Operating profit (loss) | 9901 | €498,292 | €503,224 | +€4,932 | +1.0% |
| Financial income | 75/76B | €11,509 | €2,577 | -€8,932 | -77.6% |
| Recurring financial income | 75 | €11,509 | €2,577 | -€8,932 | -77.6% |
| Financial charges | 65/66B | €4,305 | €3,920 | -€385 | -8.9% |
| Recurring financial charges | 65 | €4,305 | €3,920 | -€385 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €505,496 | €501,881 | -€3,615 | -0.7% |
| Income taxes | 67/77 | €131,780 | €130,530 | -€1,250 | -0.9% |
| Profit (loss) for the period | 9904 | €373,716 | €371,351 | -€2,365 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €373,716 | €371,351 | -€2,365 | -0.6% |
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 24 October 2026 via checked.be.