Drs. Heijmans: 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.
Drs. Heijmans
Largest movements
- Cash +€29,345
up €29,345 (+37.5%), from €78,215 to €107,560
mainly Other debts (+€114,501) and Net result for the year (+€97,034)
- Deferred charges and accrued income +€5,863
up €5,863 (+54.2%), from €10,810 to €16,673
- Receivables within one year -€4,302
no longer reported in 2025 (was €4,302)
- Other debts +€114,501
up €114,501 (+1,930%), from €5,933 to €120,434
- Profit (loss) carried forward -€84,990
down €84,990 (-100.0%), from €84,990 to €0
- Gross operating margin +€14,655
up €14,655 (+11.8%), from €123,790 to €138,445
- Taxes +€3,697
up €3,697 (+15.6%), from €23,698 to €27,396
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 | €112,882 | €143,183 | +€30,301 | +26.8% |
| Fixed assets | 21/28 | €19,556 | €18,950 | -€606 | -3.1% |
| Tangible fixed assets | 22/27 | €19,512 | €18,906 | -€606 | -3.1% |
| Plant, machinery and equipment | 23 | €848 | €1,696 | +€847 | +99.9% |
| Furniture and vehicles | 24 | €18,664 | €16,677 | -€1,987 | -10.6% |
| Other tangible fixed assets | 26 | - | €534 | +€534 | |
| Financial fixed assets | 28 | €44 | €44 | = | 0.0% |
| Current assets | 29/58 | €93,326 | €124,233 | +€30,907 | +33.1% |
| Amounts receivable within one year | 40/41 | €4,302 | - | -€4,302 | |
| Other amounts receivable | 41 | €4,302 | - | -€4,302 | |
| Cash at bank and in hand | 54/58 | €78,215 | €107,560 | +€29,345 | +37.5% |
| Deferred charges and accrued income | 490/1 | €10,810 | €16,673 | +€5,863 | +54.2% |
| Total equity and liabilities | 10/49 | €112,882 | €143,183 | +€30,301 | +26.8% |
| Equity | 10/15 | €103,590 | €18,600 | -€84,990 | -82.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,990 | €0 | -€84,990 | -100.0% |
| Amounts payable | 17/49 | €9,292 | €124,583 | +€115,291 | +1,241% |
| Amounts payable within one year | 42/48 | €9,292 | €124,583 | +€115,291 | +1,241% |
| Trade debts | 44 | €3,359 | €2,753 | -€606 | -18.0% |
| Suppliers | 440/4 | €3,359 | €2,753 | -€606 | -18.0% |
| Taxes, remuneration and social security | 45 | - | €1,396 | +€1,396 | |
| Taxes | 450/3 | - | €1,396 | +€1,396 | |
| Other amounts payable | 47/48 | €5,933 | €120,434 | +€114,501 | +1,930% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,873 | €11,590 | -€1,283 | -10.0% |
| Other operating charges | 640/8 | €2,167 | €2,226 | +€59 | +2.7% |
| Gross operating margin | 9900 | €123,790 | €138,445 | +€14,655 | +11.8% |
| Operating profit (loss) | 9901 | €108,750 | €124,630 | +€15,879 | +14.6% |
| Financial income | 75/76B | €5 | €0 | -€5 | -98.2% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -98.2% |
| Financial charges | 65/66B | €75 | €200 | +€126 | +169% |
| Recurring financial charges | 65 | €75 | €200 | +€126 | +169% |
| Profit (loss) for the period before taxes | 9903 | €108,681 | €124,429 | +€15,748 | +14.5% |
| Income taxes | 67/77 | €23,698 | €27,396 | +€3,697 | +15.6% |
| Profit (loss) for the period | 9904 | €84,983 | €97,034 | +€12,051 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,983 | €97,034 | +€12,051 | +14.2% |
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 23 October 2026 via checked.be.