Podologie Hermes: what changed
Podologie Hermes
Largest movements
- Cash +€26,940
up €26,940 (+188%), from €14,297 to €41,238
mainly Net result for the year (+€32,238) and Tax, wage and social debts (+€11,797)
- Receivables within one year +€9,438
new in 2025: €9,438
- Current investments +€5,500
new in 2025: €5,500
- Tangible fixed assets +€4,723
up €4,723 (+239%), from €1,977 to €6,699
of which Furniture and vehicles: +€5,131
- Reserves +€28,119
new in 2025: €28,119
- Tax, wage and social debts +€11,797
up €11,797 (+24,998%), from €47 to €11,844
- Profit (loss) carried forward +€4,119
up €4,119, from -€4,119 to €0
- Other debts +€2,676
up €2,676 (+17.8%), from €15,045 to €17,722
- Gross operating margin +€47,252
up €47,252, from -€3,367 to €43,885
- Taxes +€7,940
up €7,940 (+16,825%), from €47 to €7,987
- Financial charges +€1,855
up €1,855 (+291%), from €638 to €2,493
- Depreciation +€886
up €886 (+1,324%), from €67 to €953
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,274 | €62,874 | +€46,600 | +286% |
| Fixed assets | 21/28 | €1,977 | €6,699 | +€4,723 | +239% |
| Tangible fixed assets | 22/27 | €1,977 | €6,699 | +€4,723 | +239% |
| Plant, machinery and equipment | 23 | €1,977 | €1,568 | -€409 | -20.7% |
| Furniture and vehicles | 24 | - | €5,131 | +€5,131 | |
| Current assets | 29/58 | €14,297 | €56,175 | +€41,878 | +293% |
| Amounts receivable within one year | 40/41 | - | €9,438 | +€9,438 | |
| Trade receivables | 40 | - | €9,438 | +€9,438 | |
| Current investments | 50/53 | - | €5,500 | +€5,500 | |
| Cash at bank and in hand | 54/58 | €14,297 | €41,238 | +€26,940 | +188% |
| Total equity and liabilities | 10/49 | €16,274 | €62,874 | +€46,600 | +286% |
| Equity | 10/15 | -€1,619 | €30,619 | +€32,238 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €28,119 | +€28,119 | |
| Distributable reserves | 133 | - | €28,119 | +€28,119 | |
| Profit (loss) carried forward | 14 | -€4,119 | €0 | +€4,119 | |
| Amounts payable | 17/49 | €17,893 | €32,256 | +€14,363 | +80.3% |
| Amounts payable within one year | 42/48 | €17,893 | €32,256 | +€14,363 | +80.3% |
| Trade debts | 44 | €2,800 | €2,690 | -€110 | -3.9% |
| Suppliers | 440/4 | €2,800 | €2,690 | -€110 | -3.9% |
| Taxes, remuneration and social security | 45 | €47 | €11,844 | +€11,797 | +24,998% |
| Taxes | 450/3 | €47 | €11,844 | +€11,797 | +24,998% |
| Other amounts payable | 47/48 | €15,045 | €17,722 | +€2,676 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67 | €953 | +€886 | +1,324% |
| Other operating charges | 640/8 | - | €239 | +€239 | |
| Gross operating margin | 9900 | -€3,367 | €43,885 | +€47,252 | |
| Operating profit (loss) | 9901 | -€3,434 | €42,693 | +€46,127 | |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €638 | €2,493 | +€1,855 | +291% |
| Recurring financial charges | 65 | €638 | €2,493 | +€1,855 | +291% |
| Profit (loss) for the period before taxes | 9903 | -€4,072 | €40,224 | +€44,296 | |
| Income taxes | 67/77 | €47 | €7,987 | +€7,940 | +16,825% |
| Profit (loss) for the period | 9904 | -€4,119 | €32,238 | +€36,357 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,119 | €32,238 | +€36,357 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.