IMMO HEREMANS ROBBE: 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.
IMMO HEREMANS ROBBE
Largest movements
- Tangible fixed assets +€34,244
up €34,244 (+127.3%), from €26,899 to €61,143
of which Furniture and vehicles: +€25,968
- Receivables within one year -€27,026
down €27,026 (-60.4%), from €44,734 to €17,708
of which Other amounts receivable: -€24,356
- Cash +€24,812
up €24,812 (+488.1%), from €5,083 to €29,895
mainly Debts after one year (+€27,558) and Receivables within one year (+€27,026)
- Deferred charges and accrued income +€7,169
up €7,169 (+420.2%), from €1,706 to €8,876
- Financial fixed assets +€4,097
up €4,097 (+70.0%), from €5,854 to €9,951
- Debts after one year +€27,558
new in 2025: €27,558
- Other debts +€19,650
up €19,650 (+822.9%), from €2,388 to €22,038
- Tax, wage and social debts -€5,776
down €5,776 (-50.5%), from €11,431 to €5,655
- Current portion of long-term debt +€2,608
up €2,608 (+68.1%), from €3,830 to €6,438
- Trade debts -€1,995
down €1,995 (-24.8%), from €8,035 to €6,040
- Gross operating margin +€19,110
up €19,110 (+51.0%), from €37,438 to €56,549
- Depreciation +€2,148
up €2,148 (+27.2%), from €7,902 to €10,050
- Other operating charges +€792
up €792 (+69.3%), from €1,142 to €1,934
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 | €84,276 | €127,572 | +€43,297 | +51.4% |
| Fixed assets | 21/28 | €32,752 | €71,093 | +€38,341 | +117.1% |
| Tangible fixed assets | 22/27 | €26,899 | €61,143 | +€34,244 | +127.3% |
| Plant, machinery and equipment | 23 | €2,182 | €1,662 | -€520 | -23.8% |
| Furniture and vehicles | 24 | €16,411 | €42,379 | +€25,968 | +158.2% |
| Other tangible fixed assets | 26 | €8,306 | €17,102 | +€8,796 | +105.9% |
| Financial fixed assets | 28 | €5,854 | €9,951 | +€4,097 | +70.0% |
| Current assets | 29/58 | €51,523 | €56,479 | +€4,956 | +9.6% |
| Amounts receivable within one year | 40/41 | €44,734 | €17,708 | -€27,026 | -60.4% |
| Trade receivables | 40 | €9,378 | €6,708 | -€2,670 | -28.5% |
| Other amounts receivable | 41 | €35,356 | €11,000 | -€24,356 | -68.9% |
| Cash at bank and in hand | 54/58 | €5,083 | €29,895 | +€24,812 | +488.1% |
| Deferred charges and accrued income | 490/1 | €1,706 | €8,876 | +€7,169 | +420.2% |
| Total equity and liabilities | 10/49 | €84,276 | €127,572 | +€43,297 | +51.4% |
| Equity | 10/15 | €58,592 | €59,843 | +€1,251 | +2.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €53,132 | €53,132 | = | 0.0% |
| Distributable reserves | 133 | €53,132 | €53,132 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,540 | -€13,289 | +€1,251 | +8.6% |
| Amounts payable | 17/49 | €25,683 | €67,729 | +€42,046 | +163.7% |
| Amounts payable after more than one year | 17 | - | €27,558 | +€27,558 | |
| Other amounts payable | 178/9 | - | €27,558 | +€27,558 | |
| Amounts payable within one year | 42/48 | €25,683 | €40,171 | +€14,488 | +56.4% |
| Current portion of amounts payable after more than one year | 42 | €3,830 | €6,438 | +€2,608 | +68.1% |
| Trade debts | 44 | €8,035 | €6,040 | -€1,995 | -24.8% |
| Suppliers | 440/4 | €8,035 | €6,040 | -€1,995 | -24.8% |
| Taxes, remuneration and social security | 45 | €11,431 | €5,655 | -€5,776 | -50.5% |
| Taxes | 450/3 | €11,431 | €5,655 | -€5,776 | -50.5% |
| Other amounts payable | 47/48 | €2,388 | €22,038 | +€19,650 | +822.9% |
| Remuneration, social security and pensions | 62 | €1,852 | €2,286 | +€434 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,902 | €10,050 | +€2,148 | +27.2% |
| Other operating charges | 640/8 | €1,142 | €1,934 | +€792 | +69.3% |
| Gross operating margin | 9900 | €37,438 | €56,549 | +€19,110 | +51.0% |
| Operating profit (loss) | 9901 | €26,542 | €42,279 | +€15,737 | +59.3% |
| Financial income | 75/76B | €160 | €39 | -€121 | -75.5% |
| Recurring financial income | 75 | €160 | €39 | -€121 | -75.5% |
| Financial charges | 65/66B | €40,919 | €41,056 | +€137 | +0.3% |
| Recurring financial charges | 65 | €40,919 | €41,056 | +€137 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,217 | €1,263 | +€15,480 | |
| Income taxes | 67/77 | €323 | €12 | -€311 | -96.3% |
| Profit (loss) for the period | 9904 | -€14,540 | €1,251 | +€15,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,540 | €1,251 | +€15,790 |
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 9 October 2026 via checked.be.