NEO HEREMANS: 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.
NEO HEREMANS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€25,594
new in 2025: €25,594
- Profit (loss) carried forward -€9,115
down €9,115 (-4.1%), from €224,609 to €215,493
- Current portion of long-term debt -€8,628
down €8,628 (-76.3%), from €11,311 to €2,684
- Tax, wage and social debts -€7,498
no longer reported in 2025 (was €7,498)
- Financial income -€13,542
no longer reported in 2025 (was €13,542)
- Depreciation -€6,547
down €6,547 (-73.7%), from €8,880 to €2,333
- Gross operating margin -€5,602
down €5,602 (-1,967%), from -€285 to -€5,887
- Financial charges -€154
down €154 (-25.2%), from €611 to €457
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 | €371,572 | €369,002 | -€2,571 | -0.7% |
| Fixed assets | 21/28 | €8,354 | €6,022 | -€2,333 | -27.9% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,143 | €5,810 | -€2,333 | -28.6% |
| Plant, machinery and equipment | 23 | €7,145 | €5,810 | -€1,334 | -18.7% |
| Furniture and vehicles | 24 | €998 | - | -€998 | |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €363,218 | €362,980 | -€238 | -0.1% |
| Amounts receivable after more than one year | 29 | €132,762 | €132,762 | = | 0.0% |
| Other amounts receivable | 291 | €132,762 | €132,762 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €230,218 | €230,218 | = | 0.0% |
| Other amounts receivable | 41 | €230,218 | €230,218 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €238 | - | -€238 | |
| Total equity and liabilities | 10/49 | €371,572 | €369,002 | -€2,571 | -0.7% |
| Equity | 10/15 | €245,069 | €235,953 | -€9,115 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €224,609 | €215,493 | -€9,115 | -4.1% |
| Provisions and deferred taxes | 16 | €104,298 | €104,298 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €104,298 | €104,298 | = | 0.0% |
| Pensions and similar obligations | 160 | €104,298 | €104,298 | = | 0.0% |
| Amounts payable | 17/49 | €22,205 | €28,750 | +€6,545 | +29.5% |
| Amounts payable after more than one year | 17 | €2,684 | - | -€2,684 | |
| Financial debts | 170/4 | €2,684 | - | -€2,684 | |
| Amounts payable within one year | 42/48 | €19,522 | €28,750 | +€9,228 | +47.3% |
| Current portion of amounts payable after more than one year | 42 | €11,311 | €2,684 | -€8,628 | -76.3% |
| Financial debts | 43 | - | €322 | +€322 | |
| Credit institutions | 430/8 | - | €322 | +€322 | |
| Trade debts | 44 | €713 | €150 | -€563 | -79.0% |
| Suppliers | 440/4 | €713 | €150 | -€563 | -79.0% |
| Taxes, remuneration and social security | 45 | €7,498 | - | -€7,498 | |
| Taxes | 450/3 | €7,498 | - | -€7,498 | |
| Other amounts payable | 47/48 | - | €25,594 | +€25,594 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,880 | €2,333 | -€6,547 | -73.7% |
| Other operating charges | 640/8 | €427 | €439 | +€11 | +2.7% |
| Gross operating margin | 9900 | -€285 | -€5,887 | -€5,602 | -1,967% |
| Operating profit (loss) | 9901 | -€9,592 | -€8,658 | +€934 | +9.7% |
| Financial income | 75/76B | €13,542 | - | -€13,542 | |
| Recurring financial income | 75 | €13,542 | - | -€13,542 | |
| Financial charges | 65/66B | €611 | €457 | -€154 | -25.2% |
| Recurring financial charges | 65 | €611 | €457 | -€154 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €3,339 | -€9,115 | -€12,455 | |
| Profit (loss) for the period | 9904 | €3,339 | -€9,115 | -€12,455 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,339 | -€9,115 | -€12,455 |
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 15 October 2026 via checked.be.