CONSTRUCTIE VAN HECKE J.: 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.
CONSTRUCTIE VAN HECKE J.
Largest movements
- Tangible fixed assets -€51,689
down €51,689 (-43.4%), from €119,085 to €67,396
of which Furniture and vehicles: -€37,938
- Stocks and contracts +€22,290
up €22,290 (+35.4%), from €62,975 to €85,265
of which Stocks: +€16,590
- Cash -€15,498
down €15,498 (-29.2%), from €53,101 to €37,602
mainly Net result for the year (-€24,500) and Stocks and contracts (-€22,290)
- Receivables within one year -€8,313
down €8,313 (-7.3%), from €113,229 to €104,916
of which Trade receivables: -€16,218
- Profit (loss) carried forward -€24,500
new in 2025: -€24,500
- Current portion of long-term debt -€13,133
down €13,133 (-86.1%), from €15,255 to €2,121
- Trade debts -€11,629
down €11,629 (-24.0%), from €48,439 to €36,809
- Gross operating margin -€27,774
down €27,774 (-44.5%), from €62,475 to €34,701
- Financial income +€1,329
up €1,329 (+1,987%), from €67 to €1,396
- Other operating charges +€1,071
up €1,071 (+33.9%), from €3,163 to €4,234
- Taxes -€725
down €725 (-82.1%), from €882 to €158
- Financial charges -€697
down €697 (-35.3%), from €1,975 to €1,278
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 | €390,095 | €337,985 | -€52,111 | -13.4% |
| Fixed assets | 21/28 | €120,652 | €68,963 | -€51,689 | -42.8% |
| Tangible fixed assets | 22/27 | €119,085 | €67,396 | -€51,689 | -43.4% |
| Plant, machinery and equipment | 23 | €22,304 | €10,321 | -€11,983 | -53.7% |
| Furniture and vehicles | 24 | €80,475 | €42,537 | -€37,938 | -47.1% |
| Other tangible fixed assets | 26 | €16,306 | €14,538 | -€1,768 | -10.8% |
| Financial fixed assets | 28 | €1,567 | €1,567 | = | 0.0% |
| Current assets | 29/58 | €269,443 | €269,021 | -€422 | -0.2% |
| Stocks and contracts in progress | 3 | €62,975 | €85,265 | +€22,290 | +35.4% |
| Stocks | 30/36 | €28,175 | €44,765 | +€16,590 | +58.9% |
| Contracts in progress | 37 | €34,800 | €40,500 | +€5,700 | +16.4% |
| Amounts receivable within one year | 40/41 | €113,229 | €104,916 | -€8,313 | -7.3% |
| Trade receivables | 40 | €88,754 | €72,536 | -€16,218 | -18.3% |
| Other amounts receivable | 41 | €24,475 | €32,380 | +€7,905 | +32.3% |
| Cash at bank and in hand | 54/58 | €53,101 | €37,602 | -€15,498 | -29.2% |
| Deferred charges and accrued income | 490/1 | €40,138 | €41,238 | +€1,100 | +2.7% |
| Total equity and liabilities | 10/49 | €390,095 | €337,985 | -€52,111 | -13.4% |
| Equity | 10/15 | €253,183 | €228,684 | -€24,500 | -9.7% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €228,394 | €228,394 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €225,915 | €225,915 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€24,500 | -€24,500 | |
| Provisions and deferred taxes | 16 | €69,678 | €69,678 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €69,678 | €69,678 | = | 0.0% |
| Pensions and similar obligations | 160 | €69,678 | €69,678 | = | 0.0% |
| Amounts payable | 17/49 | €67,234 | €39,623 | -€27,611 | -41.1% |
| Amounts payable after more than one year | 17 | €2,121 | - | -€2,121 | |
| Financial debts | 170/4 | €2,121 | - | -€2,121 | |
| Amounts payable within one year | 42/48 | €65,113 | €39,623 | -€25,490 | -39.1% |
| Current portion of amounts payable after more than one year | 42 | €15,255 | €2,121 | -€13,133 | -86.1% |
| Trade debts | 44 | €48,439 | €36,809 | -€11,629 | -24.0% |
| Suppliers | 440/4 | €48,439 | €36,809 | -€11,629 | -24.0% |
| Taxes, remuneration and social security | 45 | €883 | €156 | -€727 | -82.3% |
| Taxes | 450/3 | €883 | €156 | -€727 | -82.3% |
| Other amounts payable | 47/48 | €536 | €536 | = | 0.0% |
| Non-recurring operating income | 76A | - | €11,664 | +€11,664 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,040 | €54,927 | -€112 | -0.2% |
| Other operating charges | 640/8 | €3,163 | €4,234 | +€1,071 | +33.9% |
| Gross operating margin | 9900 | €62,475 | €34,701 | -€27,774 | -44.5% |
| Operating profit (loss) | 9901 | €4,272 | -€24,460 | -€28,733 | |
| Financial income | 75/76B | €67 | €1,396 | +€1,329 | +1,987% |
| Recurring financial income | 75 | €67 | €1,396 | +€1,329 | +1,987% |
| Financial charges | 65/66B | €1,975 | €1,278 | -€697 | -35.3% |
| Recurring financial charges | 65 | €1,975 | €1,278 | -€697 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €2,364 | -€24,342 | -€26,706 | |
| Income taxes | 67/77 | €882 | €158 | -€725 | -82.1% |
| Profit (loss) for the period | 9904 | €1,482 | -€24,500 | -€25,982 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,482 | -€24,500 | -€25,982 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.