DE FIJNPROEVER - HEIST: what changed
What changed
DE FIJNPROEVER - HEIST
filed annual accounts (NBB)
Net result for the year
€401,228
2024 · €238,233+€162,995
Equity
€1.2m
2024 · €771,878+€401,228
Cash
€318,147
2024 · €19,141+€299,006
Balance sheet total
€1.5m
2024 · €1.0m+€492,808
Largest movements
Assets
- Cash +€299,006
up €299,006 (+1,562%), from €19,141 to €318,147
mainly Net result for the year (+€401,228) and Provisions (+€131,958)
- Tangible fixed assets +€153,590
up €153,590 (+31.8%), from €482,669 to €636,259
of which Assets under construction and advance payments: +€111,485
- Current investments +€35,000
up €35,000 (+6.7%), from €525,000 to €560,000
Equity and liabilities
- Reserves +€401,228
up €401,228 (+56.5%), from €709,878 to €1.1m
of which Tax-exempt reserves: +€395,875
- Provisions +€131,958
up €131,958 (+161%), from €82,145 to €214,104
- Tax, wage and social debts -€25,364
down €25,364 (-100%), from €25,364 to €0
of which Taxes: -€25,364
Income statement
- Gross operating margin +€225,599
up €225,599 (+71.7%), from €314,626 to €540,225
- Taxes -€101,948
down €101,948 (-97.8%), from €104,217 to €2,269
- Depreciation -€26,180
down €26,180 (-65.7%), from €39,850 to €13,670
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.
Result 2024
€238,233
Gross operating margin
+€225,599
Depreciation
+€26,180
Other operating charges
+€1,451
Financial income
-€578
Financial charges
-€163
Taxes
+€101,948
Deferred taxes and other
-€191,442
Result 2025
€401,228
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€513,266
Investment
-€202,260
Financing
-€12,000
Cash 2024
€19,141
From operations (derived)
+€513,266
Net result for the year
+€401,228
Depreciation
+€13,670
Receivables within one year
-€8,138
Deferred charges and accrued income
+€2,926
Provisions
+€131,958
Trade debts
-€862
Tax, wage and social debts
-€25,364
Accrued charges and deferred income
-€2,152
Investment (derived)
-€202,260
Investment in fixed assets (net)
-€167,260
Current investments
-€35,000
Financing
-€12,000
Debts after one year
-€12,000
Cash 2025
€318,147
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,041,027 | €1,533,835 | +€492,808 | +47.3% |
| Fixed assets | 21/28 | €482,669 | €636,259 | +€153,590 | +31.8% |
| Tangible fixed assets | 22/27 | €482,669 | €636,259 | +€153,590 | +31.8% |
| Land and buildings | 22 | €482,669 | €524,774 | +€42,105 | +8.7% |
| Assets under construction and advance payments | 27 | - | €111,485 | +€111,485 | |
| Current assets | 29/58 | €558,358 | €897,576 | +€339,218 | +60.8% |
| Amounts receivable within one year | 40/41 | €3,895 | €12,032 | +€8,138 | +209% |
| Other amounts receivable | 41 | €3,895 | €12,032 | +€8,138 | +209% |
| Current investments | 50/53 | €525,000 | €560,000 | +€35,000 | +6.7% |
| Cash at bank and in hand | 54/58 | €19,141 | €318,147 | +€299,006 | +1,562% |
| Deferred charges and accrued income | 490/1 | €10,323 | €7,397 | -€2,926 | -28.3% |
| Total equity and liabilities | 10/49 | €1,041,027 | €1,533,835 | +€492,808 | +47.3% |
| Equity | 10/15 | €771,878 | €1,173,106 | +€401,228 | +52.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €709,878 | €1,111,106 | +€401,228 | +56.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €278,836 | €674,711 | +€395,875 | +142% |
| Distributable reserves | 133 | €424,842 | €430,195 | +€5,353 | +1.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €82,145 | €214,104 | +€131,958 | +161% |
| Deferred taxes | 168 | €82,145 | €214,104 | +€131,958 | +161% |
| Amounts payable | 17/49 | €187,004 | €146,625 | -€40,378 | -21.6% |
| Amounts payable after more than one year | 17 | €144,000 | €132,000 | -€12,000 | -8.3% |
| Financial debts | 170/4 | €144,000 | €132,000 | -€12,000 | -8.3% |
| Amounts payable within one year | 42/48 | €39,268 | €13,042 | -€26,226 | -66.8% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €12,000 | = | 0.0% |
| Trade debts | 44 | €1,904 | €1,042 | -€862 | -45.3% |
| Suppliers | 440/4 | €1,904 | €1,042 | -€862 | -45.3% |
| Taxes, remuneration and social security | 45 | €25,364 | €0 | -€25,364 | -100% |
| Taxes | 450/3 | €25,364 | €0 | -€25,364 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €3,736 | €1,583 | -€2,152 | -57.6% |
| Non-recurring operating income | 76A | €328,581 | €585,293 | +€256,712 | +78.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,850 | €13,670 | -€26,180 | -65.7% |
| Other operating charges | 640/8 | €4,634 | €3,183 | -€1,451 | -31.3% |
| Gross operating margin | 9900 | €314,626 | €540,225 | +€225,599 | +71.7% |
| Operating profit (loss) | 9901 | €270,142 | €523,371 | +€253,230 | +93.7% |
| Financial income | 75/76B | €12,966 | €12,388 | -€578 | -4.5% |
| Recurring financial income | 75 | €12,966 | €12,388 | -€578 | -4.5% |
| Financial charges | 65/66B | €141 | €304 | +€163 | +115% |
| Recurring financial charges | 65 | €141 | €304 | +€163 | +115% |
| Profit (loss) for the period before taxes | 9903 | €282,966 | €535,455 | +€252,489 | +89.2% |
| Transfer from deferred taxes | 780 | €141,629 | €0 | -€141,629 | -100% |
| Transfer to deferred taxes | 680 | €82,145 | €131,958 | +€49,813 | +60.6% |
| Income taxes | 67/77 | €104,217 | €2,269 | -€101,948 | -97.8% |
| Profit (loss) for the period | 9904 | €238,233 | €401,228 | +€162,995 | +68.4% |
| Transfer from tax-exempt reserves | 789 | €424,887 | €0 | -€424,887 | -100% |
| Transfer to tax-exempt reserves | 689 | €246,436 | €395,875 | +€149,439 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €416,684 | €5,353 | -€411,331 | -98.7% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 2 November 2026 via checked.be.