ELEKTRO HEYMANS: what changed
ELEKTRO HEYMANS
Largest movements
- Tangible fixed assets -€7,585
down €7,585 (-19.9%), from €38,022 to €30,437
of which Furniture and vehicles: -€6,691
- Stocks and contracts +€6,870
new in 2025: €6,870
- Cash +€3,735
up €3,735 (+60.2%), from €6,204 to €9,939
mainly Net result for the year (+€22,876) and Depreciation (+€7,585)
- Receivables within one year +€1,966
up €1,966 (+6.5%), from €30,360 to €32,326
of which Other amounts receivable: +€6,064
- Profit (loss) carried forward +€22,876
up €22,876 (+133%), from €17,185 to €40,060
- Tax, wage and social debts -€8,815
down €8,815 (-58.7%), from €15,017 to €6,202
- Trade debts -€6,480
down €6,480 (-91.9%), from €7,051 to €571
- Other debts -€2,333
no longer reported in 2025 (was €2,333)
- Gross operating margin +€29,869
up €29,869 (+338%), from €8,844 to €38,713
- Taxes +€6,097
new in 2025: €6,097
- Depreciation +€2,006
up €2,006 (+35.9%), from €5,579 to €7,585
- Financial charges +€660
up €660 (+46.2%), from €1,428 to €2,088
- Other operating charges -€565
down €565 (-89.3%), from €633 to €68
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,585 | €79,833 | +€5,248 | +7.0% |
| Fixed assets | 21/28 | €38,022 | €30,437 | -€7,585 | -19.9% |
| Tangible fixed assets | 22/27 | €38,022 | €30,437 | -€7,585 | -19.9% |
| Land and buildings | 22 | €9,836 | €8,942 | -€894 | -9.1% |
| Furniture and vehicles | 24 | €28,185 | €21,495 | -€6,691 | -23.7% |
| Current assets | 29/58 | €36,564 | €49,396 | +€12,833 | +35.1% |
| Stocks and contracts in progress | 3 | - | €6,870 | +€6,870 | |
| Stocks | 30/36 | - | €6,870 | +€6,870 | |
| Amounts receivable within one year | 40/41 | €30,360 | €32,326 | +€1,966 | +6.5% |
| Trade receivables | 40 | €29,241 | €25,143 | -€4,098 | -14.0% |
| Other amounts receivable | 41 | €1,119 | €7,183 | +€6,064 | +542% |
| Cash at bank and in hand | 54/58 | €6,204 | €9,939 | +€3,735 | +60.2% |
| Deferred charges and accrued income | 490/1 | - | €261 | +€261 | |
| Total equity and liabilities | 10/49 | €74,585 | €79,833 | +€5,248 | +7.0% |
| Equity | 10/15 | €50,185 | €73,060 | +€22,876 | +45.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | - | -€30,000 | |
| Other | 1319 | €30,000 | - | -€30,000 | |
| Distributable reserves | 133 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | €17,185 | €40,060 | +€22,876 | +133% |
| Amounts payable | 17/49 | €24,401 | €6,773 | -€17,628 | -72.2% |
| Amounts payable within one year | 42/48 | €24,401 | €6,773 | -€17,628 | -72.2% |
| Trade debts | 44 | €7,051 | €571 | -€6,480 | -91.9% |
| Suppliers | 440/4 | €7,051 | €571 | -€6,480 | -91.9% |
| Taxes, remuneration and social security | 45 | €15,017 | €6,202 | -€8,815 | -58.7% |
| Taxes | 450/3 | €15,017 | €6,202 | -€8,815 | -58.7% |
| Other amounts payable | 47/48 | €2,333 | - | -€2,333 | |
| Remuneration, social security and pensions | 62 | €4 | - | -€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,579 | €7,585 | +€2,006 | +35.9% |
| Other operating charges | 640/8 | €633 | €68 | -€565 | -89.3% |
| Gross operating margin | 9900 | €8,844 | €38,713 | +€29,869 | +338% |
| Operating profit (loss) | 9901 | €2,628 | €31,061 | +€28,433 | +1,082% |
| Financial income | 75/76B | €19 | - | -€19 | |
| Recurring financial income | 75 | €19 | - | -€19 | |
| Financial charges | 65/66B | €1,428 | €2,088 | +€660 | +46.2% |
| Recurring financial charges | 65 | €1,428 | €2,088 | +€660 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €1,219 | €28,973 | +€27,754 | +2,277% |
| Income taxes | 67/77 | - | €6,097 | +€6,097 | |
| Profit (loss) for the period | 9904 | €1,219 | €22,876 | +€21,657 | +1,777% |
| Profit (loss) for the period to be appropriated | 9905 | €1,219 | €22,876 | +€21,657 | +1,777% |
Next steps
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 5 November 2026 via checked.be.