lehérisson.be: 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.
lehérisson.be
Largest movements
- Stocks and contracts +€15,937
up €15,937 (+15.3%), from €104,317 to €120,254
- Cash -€9,718
down €9,718 (-12.5%), from €77,790 to €68,072
mainly Stocks and contracts (-€15,937) and Tax, wage and social debts (-€1,024)
- Receivables within one year -€3,631
no longer reported in 2025 (was €3,631)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€1,435
down €1,435 (-3.4%), from €42,767 to €41,332
- Staff costs -€1,277
down €1,277 (-3.4%), from €37,017 to €35,740
- Depreciation +€910
up €910 (+129.3%), from €704 to €1,614
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 | €195,944 | €196,918 | +€974 | +0.5% |
| Fixed assets | 21/28 | €10,206 | €8,592 | -€1,614 | -15.8% |
| Tangible fixed assets | 22/27 | €4,906 | €3,292 | -€1,614 | -32.9% |
| Furniture and vehicles | 24 | €3,176 | €1,947 | -€1,229 | -38.7% |
| Other tangible fixed assets | 26 | €1,730 | €1,345 | -€385 | -22.3% |
| Financial fixed assets | 28 | €5,300 | €5,300 | = | 0.0% |
| Current assets | 29/58 | €185,738 | €188,326 | +€2,588 | +1.4% |
| Stocks and contracts in progress | 3 | €104,317 | €120,254 | +€15,937 | +15.3% |
| Stocks | 30/36 | €104,317 | €120,254 | +€15,937 | +15.3% |
| Amounts receivable within one year | 40/41 | €3,631 | - | -€3,631 | |
| Other amounts receivable | 41 | €3,631 | - | -€3,631 | |
| Cash at bank and in hand | 54/58 | €77,790 | €68,072 | -€9,718 | -12.5% |
| Total equity and liabilities | 10/49 | €195,944 | €196,918 | +€974 | +0.5% |
| Equity | 10/15 | €164,489 | €165,406 | +€917 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,792 | €22,709 | +€917 | +4.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,932 | €20,849 | +€917 | +4.6% |
| Profit (loss) carried forward | 14 | €136,497 | €136,497 | = | 0.0% |
| Amounts payable | 17/49 | €31,455 | €31,512 | +€57 | +0.2% |
| Amounts payable within one year | 42/48 | €31,440 | €31,497 | +€57 | +0.2% |
| Trade debts | 44 | €8,220 | €9,301 | +€1,081 | +13.2% |
| Suppliers | 440/4 | €8,220 | €9,301 | +€1,081 | +13.2% |
| Taxes, remuneration and social security | 45 | €21,097 | €20,073 | -€1,024 | -4.9% |
| Taxes | 450/3 | €17,194 | €15,781 | -€1,413 | -8.2% |
| Remuneration and social security | 454/9 | €3,903 | €4,292 | +€389 | +10.0% |
| Other amounts payable | 47/48 | €2,123 | €2,123 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €15 | €15 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €37,017 | €35,740 | -€1,277 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €704 | €1,614 | +€910 | +129.3% |
| Other operating charges | 640/8 | €1,109 | €1,147 | +€38 | +3.4% |
| Gross operating margin | 9900 | €42,767 | €41,332 | -€1,435 | -3.4% |
| Operating profit (loss) | 9901 | €3,937 | €2,831 | -€1,106 | -28.1% |
| Financial income | 75/76B | - | €115 | +€115 | |
| Recurring financial income | 75 | - | €115 | +€115 | |
| Financial charges | 65/66B | €1,047 | €964 | -€83 | -7.9% |
| Recurring financial charges | 65 | €1,047 | €964 | -€83 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €2,890 | €1,982 | -€908 | -31.4% |
| Income taxes | 67/77 | €1,377 | €1,064 | -€313 | -22.7% |
| Profit (loss) for the period | 9904 | €1,513 | €918 | -€595 | -39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,513 | €918 | -€595 | -39.3% |
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 2 October 2026 via checked.be.