NIL HERY: 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.
What changed
NIL HERY
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€38,552
2024 · €40,516-€1,964
Equity
€138,461
2024 · €109,910+€28,552
Cash
€11,517
2024 · €8,690+€2,827
Balance sheet total
€746,168
2024 · €787,131-€40,963
Largest movements
Assets
- Tangible fixed assets -€38,660
down €38,660 (-5.1%), from €751,101 to €712,442
of which Land and buildings: -€39,391
Equity and liabilities
- Other debts -€39,374
down €39,374 (-37.1%), from €106,133 to €66,759
- Debts after one year -€30,577
down €30,577 (-6.1%), from €497,637 to €467,059
- Profit (loss) carried forward +€28,552
up €28,552 (+26.5%), from €107,710 to €136,261
Income statement
- Gross operating margin -€4,598
down €4,598 (-4.2%), from €109,940 to €105,342
- Taxes -€2,119
down €2,119 (-19.7%), from €10,746 to €8,627
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.
Result 2024
€40,516
Gross operating margin
-€4,598
Depreciation
-€335
Other operating charges
-€260
Financial income
+€321
Financial charges
+€789
Taxes
+€2,119
Result 2025
€38,552
raises the resultlowers the result
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.
From operations
+€46,209
Investment
-€5,628
Financing
-€37,754
Cash 2024
€8,690
From operations (derived)
+€46,209
Net result for the year
+€38,552
Depreciation
+€44,288
Receivables within one year
+€5,130
Trade debts
-€3,891
Tax, wage and social debts
+€1,505
Other debts
-€39,374
Investment (derived)
-€5,628
Investment in fixed assets (net)
-€5,628
Financing
-€37,754
Debts after one year
-€30,577
Current portion of long-term debt
+€2,814
Short-term financial debts
+€9
Contributions, distributions and other
-€10,000
Cash 2025
€11,517
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €787,131 | €746,168 | -€40,963 | -5.2% |
| Fixed assets | 21/28 | €751,101 | €712,442 | -€38,660 | -5.1% |
| Tangible fixed assets | 22/27 | €751,101 | €712,442 | -€38,660 | -5.1% |
| Land and buildings | 22 | €746,443 | €707,053 | -€39,391 | -5.3% |
| Plant, machinery and equipment | 23 | - | €441 | +€441 | |
| Furniture and vehicles | 24 | €4,658 | €4,948 | +€290 | +6.2% |
| Current assets | 29/58 | €36,029 | €33,726 | -€2,303 | -6.4% |
| Amounts receivable within one year | 40/41 | €24,140 | €19,009 | -€5,130 | -21.3% |
| Trade receivables | 40 | €24,140 | €16,834 | -€7,305 | -30.3% |
| Other amounts receivable | 41 | - | €2,175 | +€2,175 | |
| Current investments | 50/53 | €3,200 | €3,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,690 | €11,517 | +€2,827 | +32.5% |
| Total equity and liabilities | 10/49 | €787,131 | €746,168 | -€40,963 | -5.2% |
| Equity | 10/15 | €109,910 | €138,461 | +€28,552 | +26.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,710 | €136,261 | +€28,552 | +26.5% |
| Amounts payable | 17/49 | €677,221 | €607,706 | -€69,515 | -10.3% |
| Amounts payable after more than one year | 17 | €497,637 | €467,059 | -€30,577 | -6.1% |
| Financial debts | 170/4 | €497,637 | €467,059 | -€30,577 | -6.1% |
| Amounts payable within one year | 42/48 | €179,584 | €140,647 | -€38,937 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €28,536 | €31,350 | +€2,814 | +9.9% |
| Financial debts | 43 | €1,756 | €1,764 | +€9 | +0.5% |
| Credit institutions | 430/8 | €1,756 | €1,764 | +€9 | +0.5% |
| Trade debts | 44 | €11,331 | €7,440 | -€3,891 | -34.3% |
| Suppliers | 440/4 | €11,331 | €7,440 | -€3,891 | -34.3% |
| Taxes, remuneration and social security | 45 | €31,829 | €33,334 | +€1,505 | +4.7% |
| Taxes | 450/3 | €11,540 | €8,600 | -€2,940 | -25.5% |
| Remuneration and social security | 454/9 | €20,289 | €24,734 | +€4,445 | +21.9% |
| Other amounts payable | 47/48 | €106,133 | €66,759 | -€39,374 | -37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,953 | €44,288 | +€335 | +0.8% |
| Other operating charges | 640/8 | €4,168 | €4,429 | +€260 | +6.2% |
| Gross operating margin | 9900 | €109,940 | €105,342 | -€4,598 | -4.2% |
| Operating profit (loss) | 9901 | €61,819 | €56,626 | -€5,193 | -8.4% |
| Financial income | 75/76B | €1 | €322 | +€321 | +49,372% |
| Recurring financial income | 75 | €1 | €322 | +€321 | +49,372% |
| Financial charges | 65/66B | €10,558 | €9,769 | -€789 | -7.5% |
| Recurring financial charges | 65 | €10,558 | €9,769 | -€789 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €51,262 | €47,179 | -€4,083 | -8.0% |
| Income taxes | 67/77 | €10,746 | €8,627 | -€2,119 | -19.7% |
| Profit (loss) for the period | 9904 | €40,516 | €38,552 | -€1,964 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,516 | €38,552 | -€1,964 | -4.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.