NAC Herent: 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.
NAC Herent
Largest movements
- Cash -€95,106
down €95,106 (-28.8%), from €329,810 to €234,704
mainly Other debts (-€110,000) and Trade debts (-€55,201)
- Receivables within one year -€43,778
down €43,778 (-32.8%), from €133,611 to €89,834
of which Trade receivables: -€37,670
- Other debts -€110,000
no longer reported in 2025 (was €110,000)
- Trade debts -€55,201
down €55,201 (-23.8%), from €231,464 to €176,263
- Profit (loss) carried forward +€23,824
up €23,824 (+400%), from €5,954 to €29,778
- Turnover -€544,717
no longer reported in 2025 (was €544,717)
- Services and other goods -€510,881
no longer reported in 2025 (was €510,881)
- Gross operating margin +€31,945
new in 2025: €31,945
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 | €463,422 | €324,538 | -€138,884 | -30.0% |
| Current assets | 29/58 | €463,422 | €324,538 | -€138,884 | -30.0% |
| Amounts receivable within one year | 40/41 | €133,611 | €89,834 | -€43,778 | -32.8% |
| Trade receivables | 40 | €117,420 | €79,750 | -€37,670 | -32.1% |
| Other amounts receivable | 41 | €16,191 | €10,084 | -€6,107 | -37.7% |
| Cash at bank and in hand | 54/58 | €329,810 | €234,704 | -€95,106 | -28.8% |
| Total equity and liabilities | 10/49 | €463,422 | €324,538 | -€138,884 | -30.0% |
| Equity | 10/15 | €115,954 | €139,778 | +€23,824 | +20.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,954 | €29,778 | +€23,824 | +400% |
| Amounts payable | 17/49 | €347,468 | €184,760 | -€162,708 | -46.8% |
| Amounts payable within one year | 42/48 | €347,468 | €184,760 | -€162,708 | -46.8% |
| Trade debts | 44 | €231,464 | €176,263 | -€55,201 | -23.8% |
| Suppliers | 440/4 | €231,464 | €176,263 | -€55,201 | -23.8% |
| Taxes, remuneration and social security | 45 | €6,004 | €8,497 | +€2,493 | +41.5% |
| Taxes | 450/3 | €6,004 | €8,497 | +€2,493 | +41.5% |
| Other amounts payable | 47/48 | €110,000 | - | -€110,000 | |
| Operating income | 70/76A | €544,717 | - | -€544,717 | |
| Turnover | 70 | €544,717 | - | -€544,717 | |
| Operating charges | 60/66A | €510,999 | - | -€510,999 | |
| Services and other goods | 61 | €510,881 | - | -€510,881 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | - | €31,945 | +€31,945 | |
| Operating profit (loss) | 9901 | €33,718 | €31,825 | -€1,892 | -5.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Other financial income | 752/9 | €0 | - | -€0 | |
| Financial charges | 65/66B | €53 | €60 | +€8 | +14.4% |
| Recurring financial charges | 65 | €53 | €60 | +€8 | +14.4% |
| Other financial charges | 652/9 | €53 | - | -€53 | |
| Profit (loss) for the period before taxes | 9903 | €33,665 | €31,765 | -€1,900 | -5.6% |
| Income taxes | 67/77 | €8,423 | €7,941 | -€482 | -5.7% |
| Taxes | 670/3 | €8,423 | - | -€8,423 | |
| Profit (loss) for the period | 9904 | €25,242 | €23,824 | -€1,418 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,242 | €23,824 | -€1,418 | -5.6% |
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 18 October 2026 via checked.be.