F.HETA (0768.910.090): financials and annual accounts

F.HETA

Sint-Truiden ·KBO/BCE: BE 0768.910.090

Line	2025	2024	2023	2022
Balance sheet: assets
Total assets`20/58`	712,793	627,437	678,778	464,796
Fixed assets`21/28`	161,619	223,200	206,654	165,527
Tangible fixed assets`22/27`	161,369	222,950	206,404	165,277
Plant, machinery and equipment`23`	93,753	113,968	54,454	27,345
Furniture and vehicles`24`	62,702	98,885	136,667	117,466
Leasing and similar rights`25`	4,914	10,098	15,282	20,466
Financial fixed assets`28`	250	250	250	250
Current assets`29/58`	551,174	404,236	472,125	299,269
Stocks and contracts in progress`3`	-	0	137,137	224,086
Contracts in progress`37`	-	0	137,137	224,086
Amounts receivable within one year`40/41`	250,596	237,410	212,303	35,825
Trade receivables`40`	215,398	199,074	186,110	1,392
Other amounts receivable`41`	35,198	38,337	26,193	34,433
Cash at bank and in hand`54/58`	291,749	148,952	113,210	37,321
Deferred charges and accrued income`490/1`	8,829	17,874	9,476	2,037
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	712,793	627,437	678,778	464,796
Equity`10/15`	142,831	513,180	445,832	225,110
Contributions`10/11`	10,000	10,000	10,000	10,000
Reserves`13`	132,831	503,180	435,832	215,110
Distributable reserves`133`	132,831	503,180	435,832	215,110
Profit (loss) carried forward`14`	0	-	-	-
Amounts payable`17/49`	569,962	114,257	232,946	239,685
Amounts payable after more than one year`17`	829	9,671	34,705	58,750
Financial debts`170/4`	829	9,671	34,705	58,750
Amounts payable within one year`42/48`	569,133	104,587	198,194	180,935
Current portion of amounts payable after more than one year`42`	8,842	25,035	24,044	21,822
Financial debts`43`	1,079	1,034	-	-
Credit institutions`430/8`	1,079	1,034	-	-
Trade debts`44`	66,540	46,097	33,454	85,510
Suppliers`440/4`	66,540	46,097	33,454	85,510
Taxes, remuneration and social security`45`	43,741	32,421	139,310	66,728
Taxes`450/3`	30,011	22,132	132,882	63,342
Remuneration and social security`454/9`	13,730	10,289	6,428	3,386
Other amounts payable`47/48`	448,931	0	1,385	6,876
Accrued charges and deferred income`492/3`	-	0	47	-
Income statement
Gross operating margin`9900`	527,253	458,389	456,284	374,466
Remuneration, social security and pensions`62`	257,787	262,133	110,948	80,900
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	73,431	67,785	44,878	14,186
Other operating charges`640/8`	5,115	4,953	5,553	1,611
Non-recurring operating charges`66A`	11,661	30,079	2,136	516
Operating profit (loss)`9901`	179,258	93,439	292,768	277,254
Financial income`75/76B`	149	729	5	1
Recurring financial income`75`	149	729	5	1
Financial charges`65/66B`	4,745	8,477	2,767	1,352
Recurring financial charges`65`	4,745	8,477	2,767	1,352
Profit (loss) for the period before taxes`9903`	174,663	85,690	290,006	275,903
Income taxes`67/77`	45,011	18,343	69,284	60,792
Profit (loss) for the period`9904`	129,652	67,347	220,722	215,110
Profit (loss) for the period to be appropriated`9905`	129,652	67,347	220,722	215,110
Appropriation of the result
Profit (loss) to be appropriated`9906`	129,652	67,347	220,722	215,110
Transfer from equity`791/2`	500,000	-	-	-
Transfer to equity`691/2`	129,652	67,347	220,722	215,110
To other reserves`6921`	129,652	67,347	220,722	215,110
Profit to be distributed`694/7`	500,000	-	-	-
Return on contributions (dividend)`694`	500,000	-	-	-
Social balance sheet
Average staff (FTE)`9087`	4.3	5.2	-	1.8
Hours worked`1013`	7,115	7,582	-	3,069
Document	PDF	PDF	PDF	PDF

Financial year	Type	Filed	Reference	Document
31-12-2025	abbreviated format	23-03-2026	2026-00059344	PDF
31-12-2024	abbreviated format	24-07-2025	2025-00302289	PDF
31-12-2023	micro format	25-07-2024	2024-00288008	PDF
31-12-2022	micro format	17-07-2023	2023-00240389	PDF

Line	2025	2024	2023	2022
EBITDA	252,690	161,223	337,646	291,440
Cash flow	203,083	135,132	265,600	229,297
Investment in fixed assets	11,850	84,332	86,005	179,713
Change in cash	142,796	35,743	75,889	-
Working capital	-17,959	299,650	273,931	118,334
Solvency	20.0%	81.8%	65.7%	48.4%
Current ratio	0.97	3.87	2.38	1.65
Quick ratio	0.97	3.87	1.69	0.42
Debt to equity	3.99	0.22	0.52	1.06
ROE	90.8%	13.1%	49.5%	95.6%
ROA	18.2%	10.7%	32.5%	46.3%
Interest coverage	53.26	19.02	over 100	over 100

Item	31-12-2025	31-12-2024	31-12-2022
Employees at the balance-sheet date	5	4	2
full-time	5	4	2
part-time	0	0	-
in full-time equivalents	5	4	2
Average over the year, in full-time equivalents	4.3	5.2	1.8
On a permanent contract	5	4	2
Joined	6	3	7
Left	5	4	6
Training hours	-	0	-

Item	2025	2024	2023	2022
Tangible fixed assets	€11,850	€84,332	€86,005	€179,463
Financial fixed assets	€0	€0	-	€250
Depreciation and write-downs of the year	€73,431	€67,785	€44,878	€14,186

F.HETA

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency20.0%

Current ratio0.97

Return on assets18.2%

Staff

Staff cost per FTE€59,950

Joined and left+1

Filed annual accounts

Filings

Key figures and ratios

Social balance sheet

Investments

Insights on F.HETA

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