D. HEKKERS: 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.
D. HEKKERS
Largest movements
- Cash -€15,034
down €15,034 (-52.3%), from €28,766 to €13,732
mainly Contributions, distributions and other (-€25,610) and Tax, wage and social debts (-€9,371)
- Receivables within one year +€2,525
new in 2025: €2,525
- Tangible fixed assets +€1,035
new in 2025: €1,035
- Profit (loss) carried forward -€23,694
down €23,694 (-87.6%), from €27,053 to €3,359
- Other debts +€16,756
up €16,756 (+158%), from €10,605 to €27,361
- Tax, wage and social debts -€9,371
down €9,371 (-84.5%), from €11,086 to €1,715
- Trade debts +€4,836
up €4,836 (+765%), from €632 to €5,468
- Other operating charges -€2,998
down €2,998 (-84.3%), from €3,557 to €559
- Gross operating margin +€602
up €602 (+23.2%), from €2,596 to €3,197
- Taxes +€219
new in 2025: €219
- Depreciation +€215
new in 2025: €215
- Financial income -€145
no longer reported in 2025 (was €145)
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 | €49,377 | €37,903 | -€11,474 | -23.2% |
| Fixed assets | 21/28 | - | €1,035 | +€1,035 | |
| Tangible fixed assets | 22/27 | - | €1,035 | +€1,035 | |
| Furniture and vehicles | 24 | - | €1,035 | +€1,035 | |
| Current assets | 29/58 | €49,377 | €36,868 | -€12,509 | -25.3% |
| Amounts receivable after more than one year | 29 | €20,611 | €20,611 | = | 0.0% |
| Other amounts receivable | 291 | €20,611 | €20,611 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €2,525 | +€2,525 | |
| Trade receivables | 40 | - | €2,525 | +€2,525 | |
| Cash at bank and in hand | 54/58 | €28,766 | €13,732 | -€15,034 | -52.3% |
| Total equity and liabilities | 10/49 | €49,377 | €37,903 | -€11,474 | -23.2% |
| Equity | 10/15 | €27,054 | €3,360 | -€23,694 | -87.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,053 | €3,359 | -€23,694 | -87.6% |
| Amounts payable | 17/49 | €22,323 | €34,543 | +€12,220 | +54.7% |
| Amounts payable within one year | 42/48 | €22,323 | €34,543 | +€12,220 | +54.7% |
| Trade debts | 44 | €632 | €5,468 | +€4,836 | +765% |
| Suppliers | 440/4 | €632 | €5,468 | +€4,836 | +765% |
| Taxes, remuneration and social security | 45 | €11,086 | €1,715 | -€9,371 | -84.5% |
| Taxes | 450/3 | €11,086 | €1,715 | -€9,371 | -84.5% |
| Other amounts payable | 47/48 | €10,605 | €27,361 | +€16,756 | +158% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €215 | +€215 | |
| Other operating charges | 640/8 | €3,557 | €559 | -€2,998 | -84.3% |
| Non-recurring operating charges | 66A | €74 | €197 | +€123 | +166% |
| Gross operating margin | 9900 | €2,596 | €3,197 | +€602 | +23.2% |
| Operating profit (loss) | 9901 | -€1,035 | €2,227 | +€3,262 | |
| Financial income | 75/76B | €145 | - | -€145 | |
| Recurring financial income | 75 | €145 | - | -€145 | |
| Financial charges | 65/66B | €154 | €93 | -€61 | -39.7% |
| Recurring financial charges | 65 | €154 | €93 | -€61 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,044 | €2,134 | +€3,178 | |
| Income taxes | 67/77 | - | €219 | +€219 | |
| Profit (loss) for the period | 9904 | -€1,044 | €1,915 | +€2,960 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,044 | €1,915 | +€2,960 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.