Bouwonderneming Heyns Luc: what changed
Bouwonderneming Heyns Luc
Largest movements
- Cash -€58,569
down €58,569 (-21.3%), from €275,570 to €217,001
mainly Contributions, distributions and other (-€56,218) and Net result for the year (-€10,829)
- Tangible fixed assets -€14,256
down €14,256 (-34.3%), from €41,559 to €27,303
of which Furniture and vehicles: -€12,642
- Receivables within one year +€5,572
up €5,572 (+59.9%), from €9,302 to €14,873
of which Trade receivables: +€8,365
- Reserves -€67,047
down €67,047 (-30.1%), from €222,984 to €155,937
- Debts after one year -€5,114
down €5,114 (-51.7%), from €9,897 to €4,784
- Other debts +€3,309
up €3,309 (+10.8%), from €30,598 to €33,907
- Gross operating margin -€126,641
down €126,641 (-97.0%), from €130,563 to €3,922
- Taxes -€35,900
down €35,900 (-99.6%), from €36,058 to €157
- Other operating charges -€1,638
down €1,638 (-61.7%), from €2,657 to €1,018
- Financial charges -€1,533
down €1,533 (-88.3%), from €1,736 to €204
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 | €326,536 | €259,317 | -€67,219 | -20.6% |
| Fixed assets | 21/28 | €41,664 | €27,443 | -€14,221 | -34.1% |
| Tangible fixed assets | 22/27 | €41,559 | €27,303 | -€14,256 | -34.3% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €4,392 | €2,779 | -€1,614 | -36.7% |
| Furniture and vehicles | 24 | €37,167 | €24,524 | -€12,642 | -34.0% |
| Financial fixed assets | 28 | €105 | €140 | +€35 | +33.0% |
| Current assets | 29/58 | €284,872 | €231,874 | -€52,998 | -18.6% |
| Amounts receivable within one year | 40/41 | €9,302 | €14,873 | +€5,572 | +59.9% |
| Trade receivables | 40 | €1,545 | €9,910 | +€8,365 | +542% |
| Other amounts receivable | 41 | €7,757 | €4,963 | -€2,794 | -36.0% |
| Cash at bank and in hand | 54/58 | €275,570 | €217,001 | -€58,569 | -21.3% |
| Total equity and liabilities | 10/49 | €326,536 | €259,317 | -€67,219 | -20.6% |
| Equity | 10/15 | €279,184 | €212,137 | -€67,047 | -24.0% |
| Contributions | 10/11 | €56,200 | €56,200 | = | 0.0% |
| Reserves | 13 | €222,984 | €155,937 | -€67,047 | -30.1% |
| Distributable reserves | 133 | €222,984 | €155,937 | -€67,047 | -30.1% |
| Amounts payable | 17/49 | €47,352 | €47,180 | -€172 | -0.4% |
| Amounts payable after more than one year | 17 | €9,897 | €4,784 | -€5,114 | -51.7% |
| Financial debts | 170/4 | €9,897 | €4,784 | -€5,114 | -51.7% |
| Amounts payable within one year | 42/48 | €37,455 | €42,396 | +€4,941 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €5,007 | €5,114 | +€107 | +2.1% |
| Trade debts | 44 | €1,850 | €3,375 | +€1,525 | +82.5% |
| Suppliers | 440/4 | €1,850 | €3,375 | +€1,525 | +82.5% |
| Other amounts payable | 47/48 | €30,598 | €33,907 | +€3,309 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,662 | €14,256 | -€406 | -2.8% |
| Other operating charges | 640/8 | €2,657 | €1,018 | -€1,638 | -61.7% |
| Gross operating margin | 9900 | €130,563 | €3,922 | -€126,641 | -97.0% |
| Operating profit (loss) | 9901 | €113,244 | -€11,352 | -€124,596 | |
| Financial income | 75/76B | €1,068 | €885 | -€184 | -17.2% |
| Recurring financial income | 75 | €1,068 | €885 | -€184 | -17.2% |
| Financial charges | 65/66B | €1,736 | €204 | -€1,533 | -88.3% |
| Recurring financial charges | 65 | €1,736 | €204 | -€1,533 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €112,576 | -€10,671 | -€123,247 | |
| Income taxes | 67/77 | €36,058 | €157 | -€35,900 | -99.6% |
| Profit (loss) for the period | 9904 | €76,518 | -€10,829 | -€87,347 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,518 | -€10,829 | -€87,347 |
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 7 November 2026 via checked.be.