RDHemeryck: 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.
RDHemeryck
Largest movements
- Cash -€43,349
down €43,349 (-73.3%), from €59,164 to €15,815
mainly Trade debts (-€25,938) and Receivables within one year (-€11,257)
- Receivables within one year +€11,257
up €11,257 (+11.3%), from €99,615 to €110,873
of which Trade receivables: +€16,170
- Tangible fixed assets +€3,586
new in 2025: €3,586
- Trade debts -€25,938
down €25,938 (-34.7%), from €74,696 to €48,758
- Other debts -€1,944
down €1,944 (-5.4%), from €36,310 to €34,366
- Financial income -€1,802
down €1,802 (-68.6%), from €2,629 to €827
- Gross operating margin -€1,589
down €1,589 (-70.0%), from €2,269 to €681
- Depreciation +€285
up €285, from €0 to €285
- Financial charges +€155
up €155 (+86.1%), from €180 to €334
- Other operating charges -€42
down €42 (-5.2%), from €812 to €770
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.
Cash bridge derived
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 | €159,520 | €132,016 | -€27,504 | -17.2% |
| Fixed assets | 21/28 | - | €3,586 | +€3,586 | |
| Tangible fixed assets | 22/27 | - | €3,586 | +€3,586 | |
| Furniture and vehicles | 24 | - | €3,586 | +€3,586 | |
| Current assets | 29/58 | €159,520 | €128,430 | -€31,090 | -19.5% |
| Stocks and contracts in progress | 3 | - | €1,000 | +€1,000 | |
| Contracts in progress | 37 | - | €1,000 | +€1,000 | |
| Amounts receivable within one year | 40/41 | €99,615 | €110,873 | +€11,257 | +11.3% |
| Trade receivables | 40 | €90,558 | €106,728 | +€16,170 | +17.9% |
| Other amounts receivable | 41 | €9,057 | €4,145 | -€4,912 | -54.2% |
| Cash at bank and in hand | 54/58 | €59,164 | €15,815 | -€43,349 | -73.3% |
| Deferred charges and accrued income | 490/1 | €740 | €742 | +€2 | +0.3% |
| Total equity and liabilities | 10/49 | €159,520 | €132,016 | -€27,504 | -17.2% |
| Equity | 10/15 | €48,457 | €48,575 | +€118 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,857 | €29,975 | +€118 | +0.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,100 | €7,100 | = | 0.0% |
| Distributable reserves | 133 | €20,897 | €21,015 | +€118 | +0.6% |
| Amounts payable | 17/49 | €111,063 | €83,442 | -€27,621 | -24.9% |
| Amounts payable within one year | 42/48 | €111,063 | €83,428 | -€27,635 | -24.9% |
| Trade debts | 44 | €74,696 | €48,758 | -€25,938 | -34.7% |
| Suppliers | 440/4 | €74,696 | €48,758 | -€25,938 | -34.7% |
| Taxes, remuneration and social security | 45 | €57 | €304 | +€248 | +435.2% |
| Taxes | 450/3 | €57 | €304 | +€248 | +435.2% |
| Other amounts payable | 47/48 | €36,310 | €34,366 | -€1,944 | -5.4% |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €285 | +€285 | |
| Other operating charges | 640/8 | €812 | €770 | -€42 | -5.2% |
| Gross operating margin | 9900 | €2,269 | €681 | -€1,589 | -70.0% |
| Operating profit (loss) | 9901 | €1,458 | -€374 | -€1,832 | |
| Financial income | 75/76B | €2,629 | €827 | -€1,802 | -68.6% |
| Recurring financial income | 75 | €2,629 | €827 | -€1,802 | -68.6% |
| Financial charges | 65/66B | €180 | €334 | +€155 | +86.1% |
| Recurring financial charges | 65 | €180 | €334 | +€155 | +86.1% |
| Profit (loss) for the period before taxes | 9903 | €3,907 | €118 | -€3,789 | -97.0% |
| Profit (loss) for the period | 9904 | €3,907 | €118 | -€3,789 | -97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,907 | €118 | -€3,789 | -97.0% |
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 11 October 2026 via checked.be.