JOCHEMS HERMAN: what changed
What changed
JOCHEMS HERMAN
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€8,429
2024 · €15,442-€7,013
Equity
€140,356
2024 · €181,927-€41,571
Cash
€140,272
2024 · €181,171-€40,899
Balance sheet total
€143,927
2024 · €185,807-€41,879
Largest movements
Assets
- Cash -€40,899
down €40,899 (-22.6%), from €181,171 to €140,272
mainly Contributions, distributions and other (-€50,000) and Tax, wage and social debts (-€444)
Equity and liabilities
- Reserves -€41,571
down €41,571 (-24.7%), from €168,537 to €126,966
Income statement
- Gross operating margin -€8,482
down €8,482 (-46.0%), from €18,420 to €9,939
- Financial income +€901
up €901 (+311%), from €290 to €1,190
- Taxes -€701
down €701 (-38.4%), from €1,827 to €1,126
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€15,442
Gross operating margin
-€8,482
Other operating charges
-€70
Financial income
+€901
Financial charges
-€63
Taxes
+€701
Result 2025
€8,429
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€9,101
Investment
€0
Financing
-€50,000
Cash 2024
€181,171
From operations (derived)
+€9,101
Net result for the year
+€8,429
Depreciation
+€400
Receivables within one year
+€792
Deferred charges and accrued income
-€212
Trade debts
+€136
Tax, wage and social debts
-€444
Financing
-€50,000
Contributions, distributions and other
-€50,000
Cash 2025
€140,272
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,807 | €143,927 | -€41,879 | -22.5% |
| Fixed assets | 21/28 | €601 | €201 | -€400 | -66.5% |
| Tangible fixed assets | 22/27 | €601 | €201 | -€400 | -66.5% |
| Plant, machinery and equipment | 23 | €601 | €201 | -€400 | -66.5% |
| Current assets | 29/58 | €185,206 | €143,726 | -€41,480 | -22.4% |
| Amounts receivable within one year | 40/41 | €3,173 | €2,380 | -€792 | -25.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,173 | €2,380 | -€792 | -25.0% |
| Cash at bank and in hand | 54/58 | €181,171 | €140,272 | -€40,899 | -22.6% |
| Deferred charges and accrued income | 490/1 | €862 | €1,074 | +€212 | +24.6% |
| Total equity and liabilities | 10/49 | €185,807 | €143,927 | -€41,879 | -22.5% |
| Equity | 10/15 | €181,927 | €140,356 | -€41,571 | -22.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €168,537 | €126,966 | -€41,571 | -24.7% |
| Distributable reserves | 133 | €168,537 | €126,966 | -€41,571 | -24.7% |
| Profit (loss) carried forward | 14 | €990 | €990 | = | 0.0% |
| Amounts payable | 17/49 | €3,880 | €3,571 | -€309 | -8.0% |
| Amounts payable within one year | 42/48 | €3,880 | €3,571 | -€309 | -8.0% |
| Trade debts | 44 | €1,020 | €1,156 | +€136 | +13.3% |
| Suppliers | 440/4 | €1,020 | €1,156 | +€136 | +13.3% |
| Taxes, remuneration and social security | 45 | €1,261 | €816 | -€444 | -35.2% |
| Taxes | 450/3 | €1,261 | €816 | -€444 | -35.2% |
| Other amounts payable | 47/48 | €1,599 | €1,599 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €400 | = | 0.0% |
| Other operating charges | 640/8 | €736 | €805 | +€70 | +9.5% |
| Gross operating margin | 9900 | €18,420 | €9,939 | -€8,482 | -46.0% |
| Operating profit (loss) | 9901 | €17,285 | €8,733 | -€8,552 | -49.5% |
| Financial income | 75/76B | €290 | €1,190 | +€901 | +311% |
| Recurring financial income | 75 | €290 | €1,190 | +€901 | +311% |
| Financial charges | 65/66B | €306 | €368 | +€63 | +20.5% |
| Recurring financial charges | 65 | €306 | €368 | +€63 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €17,269 | €9,555 | -€7,714 | -44.7% |
| Income taxes | 67/77 | €1,827 | €1,126 | -€701 | -38.4% |
| Profit (loss) for the period | 9904 | €15,442 | €8,429 | -€7,013 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,442 | €8,429 | -€7,013 | -45.4% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.