ALGEMENE BOUWONDERNEMING D'HEYGERE: 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.
ALGEMENE BOUWONDERNEMING D'HEYGERE
Largest movements
- Tangible fixed assets -€22,844
down €22,844 (-57.0%), from €40,104 to €17,260
of which Furniture and vehicles: -€21,696
- Deferred charges and accrued income +€11,141
up €11,141 (+925%), from €1,205 to €12,346
- Receivables within one year -€10,355
down €10,355 (-31.9%), from €32,410 to €22,055
- Cash -€5,944
no longer reported in 2025 (was €5,944)
mainly Other debts (-€24,880) and Deferred charges and accrued income (-€11,141)
- Other debts -€24,880
down €24,880 (-32.0%), from €77,787 to €52,907
- Profit (loss) carried forward -€10,524
down €10,524 (-17.1%), from -€61,416 to -€71,940
- Tax, wage and social debts +€5,635
up €5,635 (+1,863%), from €303 to €5,937
- Short-term financial debts +€2,506
new in 2025: €2,506
- Trade debts -€1,201
down €1,201 (-5.5%), from €22,009 to €20,809
- Depreciation -€5,142
down €5,142 (-35.0%), from €14,712 to €9,570
- Other operating charges +€4,932
up €4,932 (+177%), from €2,781 to €7,714
- Gross operating margin -€2,033
down €2,033 (-19.1%), from €10,624 to €8,591
- Financial charges +€616
up €616 (+157%), from €393 to €1,009
- Staff costs -€538
no longer reported in 2025 (was €538)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,913 | €51,661 | -€28,252 | -35.4% |
| Fixed assets | 21/28 | €40,104 | €17,260 | -€22,844 | -57.0% |
| Tangible fixed assets | 22/27 | €40,104 | €17,260 | -€22,844 | -57.0% |
| Land and buildings | 22 | €772 | €176 | -€597 | -77.2% |
| Plant, machinery and equipment | 23 | €1,395 | €844 | -€551 | -39.5% |
| Furniture and vehicles | 24 | €37,937 | €16,241 | -€21,696 | -57.2% |
| Current assets | 29/58 | €39,809 | €34,401 | -€5,408 | -13.6% |
| Stocks and contracts in progress | 3 | €250 | - | -€250 | |
| Stocks | 30/36 | €250 | - | -€250 | |
| Amounts receivable within one year | 40/41 | €32,410 | €22,055 | -€10,355 | -31.9% |
| Trade receivables | 40 | €32,410 | €22,055 | -€10,355 | -31.9% |
| Cash at bank and in hand | 54/58 | €5,944 | - | -€5,944 | |
| Deferred charges and accrued income | 490/1 | €1,205 | €12,346 | +€11,141 | +925% |
| Total equity and liabilities | 10/49 | €79,913 | €51,661 | -€28,252 | -35.4% |
| Equity | 10/15 | -€20,186 | -€30,710 | -€10,524 | -52.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,030 | €35,030 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €33,170 | €33,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,416 | -€71,940 | -€10,524 | -17.1% |
| Amounts payable | 17/49 | €100,099 | €82,371 | -€17,728 | -17.7% |
| Amounts payable within one year | 42/48 | €100,099 | €82,159 | -€17,940 | -17.9% |
| Financial debts | 43 | - | €2,506 | +€2,506 | |
| Credit institutions | 430/8 | - | €2,506 | +€2,506 | |
| Trade debts | 44 | €22,009 | €20,809 | -€1,201 | -5.5% |
| Suppliers | 440/4 | €22,009 | €20,809 | -€1,201 | -5.5% |
| Taxes, remuneration and social security | 45 | €303 | €5,937 | +€5,635 | +1,863% |
| Taxes | 450/3 | €303 | €5,937 | +€5,635 | +1,863% |
| Other amounts payable | 47/48 | €77,787 | €52,907 | -€24,880 | -32.0% |
| Accrued charges and deferred income | 492/3 | - | €212 | +€212 | |
| Non-recurring operating income | 76A | - | €1,209 | +€1,209 | |
| Remuneration, social security and pensions | 62 | €538 | - | -€538 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,712 | €9,570 | -€5,142 | -35.0% |
| Other operating charges | 640/8 | €2,781 | €7,714 | +€4,932 | +177% |
| Gross operating margin | 9900 | €10,624 | €8,591 | -€2,033 | -19.1% |
| Operating profit (loss) | 9901 | -€7,407 | -€8,693 | -€1,285 | -17.4% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €393 | €1,009 | +€616 | +157% |
| Recurring financial charges | 65 | €393 | €1,009 | +€616 | +157% |
| Profit (loss) for the period before taxes | 9903 | -€7,787 | -€9,701 | -€1,914 | -24.6% |
| Income taxes | 67/77 | €865 | €823 | -€43 | -5.0% |
| Profit (loss) for the period | 9904 | -€8,653 | -€10,524 | -€1,871 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,653 | -€10,524 | -€1,871 | -21.6% |
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 23 October 2026 via checked.be.