De Heppie Store: 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.
De Heppie Store
Largest movements
- Tangible fixed assets -€41,626
down €41,626 (-5.5%), from €759,996 to €718,371
of which Land and buildings: -€40,446
- Stocks and contracts -€35,451
down €35,451 (-15.7%), from €226,184 to €190,733
- Debts after one year -€55,873
down €55,873 (-10.3%), from €542,872 to €486,999
- Other debts +€22,145
up €22,145 (+17.0%), from €130,632 to €152,777
- Trade debts -€20,550
down €20,550 (-53.4%), from €38,507 to €17,957
- Current portion of long-term debt -€15,769
down €15,769 (-22.0%), from €71,642 to €55,873
- Gross operating margin -€31,047
down €31,047 (-25.9%), from €120,053 to €89,007
- Write-downs -€23,280
down €23,280, from €13,613 to -€9,667
- Financial charges +€3,923
up €3,923 (+17.7%), from €22,166 to €26,089
- Other operating charges +€1,544
up €1,544 (+71.0%), from €2,174 to €3,718
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 | €991,918 | €919,628 | -€72,289 | -7.3% |
| Fixed assets | 21/28 | €760,296 | €718,671 | -€41,626 | -5.5% |
| Tangible fixed assets | 22/27 | €759,996 | €718,371 | -€41,626 | -5.5% |
| Land and buildings | 22 | €757,387 | €716,941 | -€40,446 | -5.3% |
| Plant, machinery and equipment | 23 | €451 | €260 | -€191 | -42.4% |
| Furniture and vehicles | 24 | €2,158 | €1,170 | -€989 | -45.8% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €231,621 | €200,958 | -€30,664 | -13.2% |
| Stocks and contracts in progress | 3 | €226,184 | €190,733 | -€35,451 | -15.7% |
| Stocks | 30/36 | €226,184 | €190,733 | -€35,451 | -15.7% |
| Amounts receivable within one year | 40/41 | €132 | €1,100 | +€968 | +733% |
| Trade receivables | 40 | €132 | €1,100 | +€968 | +733% |
| Cash at bank and in hand | 54/58 | €5,305 | €9,125 | +€3,819 | +72.0% |
| Total equity and liabilities | 10/49 | €991,918 | €919,628 | -€72,289 | -7.3% |
| Equity | 10/15 | €48,857 | €51,470 | +€2,613 | +5.3% |
| Reserves | 13 | €74,006 | €74,006 | = | 0.0% |
| Distributable reserves | 133 | €74,006 | €74,006 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,149 | -€22,537 | +€2,613 | +10.4% |
| Amounts payable | 17/49 | €943,061 | €868,159 | -€74,902 | -7.9% |
| Amounts payable after more than one year | 17 | €542,872 | €486,999 | -€55,873 | -10.3% |
| Financial debts | 170/4 | €542,872 | €486,999 | -€55,873 | -10.3% |
| Amounts payable within one year | 42/48 | €400,189 | €381,160 | -€19,029 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €71,642 | €55,873 | -€15,769 | -22.0% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €38,507 | €17,957 | -€20,550 | -53.4% |
| Suppliers | 440/4 | €38,507 | €17,957 | -€20,550 | -53.4% |
| Advances received on contracts in progress | 46 | €10,960 | €9,823 | -€1,137 | -10.4% |
| Taxes, remuneration and social security | 45 | €23,448 | €19,730 | -€3,718 | -15.9% |
| Taxes | 450/3 | €23,448 | €19,730 | -€3,718 | -15.9% |
| Other amounts payable | 47/48 | €130,632 | €152,777 | +€22,145 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,223 | €47,276 | +€53 | +0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,613 | -€9,667 | -€23,280 | |
| Other operating charges | 640/8 | €2,174 | €3,718 | +€1,544 | +71.0% |
| Non-recurring operating charges | 66A | - | €19,014 | +€19,014 | |
| Gross operating margin | 9900 | €120,053 | €89,007 | -€31,047 | -25.9% |
| Operating profit (loss) | 9901 | €57,044 | €28,666 | -€28,378 | -49.7% |
| Financial income | 75/76B | €130 | €36 | -€93 | -72.0% |
| Recurring financial income | 75 | €130 | €36 | -€93 | -72.0% |
| Financial charges | 65/66B | €22,166 | €26,089 | +€3,923 | +17.7% |
| Recurring financial charges | 65 | €22,166 | €26,089 | +€3,923 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €35,007 | €2,613 | -€32,394 | -92.5% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €35,007 | €2,613 | -€32,395 | -92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,007 | €2,613 | -€32,395 | -92.5% |
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 21 October 2026 via checked.be.