Espace Hêtre: what changed
Two fiscal 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.
Espace Hêtre
Largest movements
- Cash +€881
up €881 (+3.2%), from €27,377 to €28,258
mainly Net result for the year (+€802) and Trade debts (+€540)
- Receivables within one year +€787
up €787 (+117.3%), from €671 to €1,458
of which Other amounts receivable: +€800
- Profit (loss) carried forward +€802
up €802 (+21.7%), from €3,701 to €4,503
- Trade debts +€540
up €540 (+201.3%), from €268 to €808
- Gross operating margin +€3,186
up €3,186, from -€1,667 to €1,520
- Other operating charges +€101
up €101 (+26.2%), from €387 to €489
- Taxes -€72
down €72 (-50.5%), from €143 to €71
- Financial income -€57
down €57 (-19.3%), from €293 to €237
- Depreciation -€35
down €35 (-9.9%), from €355 to €320
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.
Cash bridge derived
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 | €28,608 | €30,157 | +€1,550 | +5.4% |
| Fixed assets | 21/28 | €281 | €161 | -€120 | -42.7% |
| Tangible fixed assets | 22/27 | €281 | €161 | -€120 | -42.7% |
| Furniture and vehicles | 24 | €281 | €161 | -€120 | -42.7% |
| Current assets | 29/58 | €28,327 | €29,996 | +€1,670 | +5.9% |
| Amounts receivable within one year | 40/41 | €671 | €1,458 | +€787 | +117.3% |
| Trade receivables | 40 | €171 | €158 | -€13 | -7.7% |
| Other amounts receivable | 41 | €500 | €1,300 | +€800 | +160.0% |
| Cash at bank and in hand | 54/58 | €27,377 | €28,258 | +€881 | +3.2% |
| Deferred charges and accrued income | 490/1 | €279 | €281 | +€2 | +0.7% |
| Total equity and liabilities | 10/49 | €28,608 | €30,157 | +€1,550 | +5.4% |
| Equity | 10/15 | €25,701 | €26,503 | +€802 | +3.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,701 | €4,503 | +€802 | +21.7% |
| Amounts payable | 17/49 | €2,906 | €3,654 | +€748 | +25.7% |
| Amounts payable after more than one year | 17 | €2,250 | €2,350 | +€100 | +4.4% |
| Other amounts payable | 178/9 | €2,250 | €2,350 | +€100 | +4.4% |
| Amounts payable within one year | 42/48 | €401 | €974 | +€573 | +142.9% |
| Trade debts | 44 | €268 | €808 | +€540 | +201.3% |
| Suppliers | 440/4 | €268 | €808 | +€540 | +201.3% |
| Taxes, remuneration and social security | 45 | - | €25 | +€25 | |
| Taxes | 450/3 | - | €25 | +€25 | |
| Other amounts payable | 47/48 | €133 | €141 | +€8 | +6.3% |
| Accrued charges and deferred income | 492/3 | €255 | €330 | +€75 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €355 | €320 | -€35 | -9.9% |
| Other operating charges | 640/8 | €387 | €489 | +€101 | +26.2% |
| Gross operating margin | 9900 | -€1,667 | €1,520 | +€3,186 | |
| Operating profit (loss) | 9901 | -€2,409 | €711 | +€3,120 | |
| Financial income | 75/76B | €293 | €237 | -€57 | -19.3% |
| Recurring financial income | 75 | €293 | €237 | -€57 | -19.3% |
| Financial charges | 65/66B | €75 | €75 | = | 0.0% |
| Recurring financial charges | 65 | €75 | €75 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,191 | €873 | +€3,064 | |
| Income taxes | 67/77 | €143 | €71 | -€72 | -50.5% |
| Profit (loss) for the period | 9904 | -€2,335 | €802 | +€3,136 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,335 | €802 | +€3,136 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.