Plombier Hermans: 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.
Plombier Hermans
Largest movements
- Receivables within one year +€83,122
up €83,122 (+1,190%), from €6,984 to €90,107
of which Other amounts receivable: +€82,503
- Cash -€77,848
down €77,848 (-81.8%), from €95,145 to €17,297
mainly Trade debts (-€83,860) and Receivables within one year (-€83,122)
- Stocks and contracts +€53,940
up €53,940 (+188%), from €28,700 to €82,640
- Tangible fixed assets +€15,728
up €15,728 (+49.9%), from €31,511 to €47,239
of which Furniture and vehicles: +€22,825
- Debts after one year +€119,818
new in 2024: €119,818
- Trade debts -€83,860
no longer reported in 2024 (was €83,860)
- Profit (loss) carried forward +€34,774
up €34,774 (+107%), from €32,379 to €67,154
- Tax, wage and social debts +€25,904
up €25,904 (+128%), from €20,258 to €46,162
- Other debts -€21,869
down €21,869 (-93.5%), from €23,394 to €1,525
- Gross operating margin +€15,065
up €15,065 (+25.3%), from €59,484 to €74,549
- Depreciation +€8,999
up €8,999 (+217%), from €4,148 to €13,147
- Other operating charges +€1,837
up €1,837 (+79.7%), from €2,304 to €4,141
- Financial charges +€1,199
up €1,199 (+303%), from €395 to €1,594
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,892 | €239,659 | +€74,767 | +45.3% |
| Formation expenses | 20 | €700 | €525 | -€175 | -25.0% |
| Fixed assets | 21/28 | €31,511 | €47,239 | +€15,728 | +49.9% |
| Tangible fixed assets | 22/27 | €31,511 | €47,239 | +€15,728 | +49.9% |
| Plant, machinery and equipment | 23 | €31,511 | €24,414 | -€7,097 | -22.5% |
| Furniture and vehicles | 24 | - | €22,825 | +€22,825 | |
| Current assets | 29/58 | €132,681 | €191,895 | +€59,214 | +44.6% |
| Stocks and contracts in progress | 3 | €28,700 | €82,640 | +€53,940 | +188% |
| Stocks | 30/36 | €28,700 | €82,640 | +€53,940 | +188% |
| Amounts receivable within one year | 40/41 | €6,984 | €90,107 | +€83,122 | +1,190% |
| Trade receivables | 40 | - | €620 | +€620 | |
| Other amounts receivable | 41 | €6,984 | €89,487 | +€82,503 | +1,181% |
| Cash at bank and in hand | 54/58 | €95,145 | €17,297 | -€77,848 | -81.8% |
| Deferred charges and accrued income | 490/1 | €1,852 | €1,852 | = | 0.0% |
| Total equity and liabilities | 10/49 | €164,892 | €239,659 | +€74,767 | +45.3% |
| Equity | 10/15 | €37,379 | €72,154 | +€34,774 | +93.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,379 | €67,154 | +€34,774 | +107% |
| Amounts payable | 17/49 | €127,512 | €167,506 | +€39,993 | +31.4% |
| Amounts payable after more than one year | 17 | - | €119,818 | +€119,818 | |
| Financial debts | 170/4 | - | €119,818 | +€119,818 | |
| Amounts payable within one year | 42/48 | €127,512 | €47,688 | -€79,825 | -62.6% |
| Trade debts | 44 | €83,860 | - | -€83,860 | |
| Suppliers | 440/4 | €83,860 | - | -€83,860 | |
| Taxes, remuneration and social security | 45 | €20,258 | €46,162 | +€25,904 | +128% |
| Taxes | 450/3 | €20,258 | €46,162 | +€25,904 | +128% |
| Other amounts payable | 47/48 | €23,394 | €1,525 | -€21,869 | -93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,148 | €13,147 | +€8,999 | +217% |
| Other operating charges | 640/8 | €2,304 | €4,141 | +€1,837 | +79.7% |
| Gross operating margin | 9900 | €59,484 | €74,549 | +€15,065 | +25.3% |
| Operating profit (loss) | 9901 | €53,033 | €57,262 | +€4,229 | +8.0% |
| Financial charges | 65/66B | €395 | €1,594 | +€1,199 | +303% |
| Recurring financial charges | 65 | €395 | €1,594 | +€1,199 | +303% |
| Profit (loss) for the period before taxes | 9903 | €52,637 | €55,668 | +€3,031 | +5.8% |
| Income taxes | 67/77 | €20,258 | €20,894 | +€636 | +3.1% |
| Profit (loss) for the period | 9904 | €32,379 | €34,774 | +€2,395 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,379 | €34,774 | +€2,395 | +7.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.