HE-SOINS: 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.
HE-SOINS
Largest movements
- Receivables within one year +€33,683
up €33,683 (+66.0%), from €51,029 to €84,713
of which Other amounts receivable: +€37,678
- Intangible fixed assets -€10,000
down €10,000 (-11.1%), from €90,000 to €80,000
- Cash +€8,338
up €8,338 (+178%), from €4,681 to €13,019
mainly Net result for the year (+€36,058) and Other debts (+€14,286)
- Profit (loss) carried forward +€21,772
up €21,772 (+56.3%), from €38,683 to €60,455
- Other debts +€14,286
new in 2023: €14,286
- Debts after one year -€13,425
down €13,425 (-16.2%), from €82,830 to €69,405
- Tax, wage and social debts +€9,703
new in 2023: €9,703
- Financial charges +€2,191
up €2,191 (+178%), from €1,234 to €3,425
- Other operating charges +€1,984
up €1,984 (+271%), from €733 to €2,717
- Gross operating margin +€1,486
up €1,486 (+2.4%), from €60,729 to €62,214
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,222 | €179,511 | +€33,289 | +22.8% |
| Fixed assets | 21/28 | €90,466 | €81,554 | -€8,912 | -9.9% |
| Intangible fixed assets | 21 | €90,000 | €80,000 | -€10,000 | -11.1% |
| Tangible fixed assets | 22/27 | €466 | €1,554 | +€1,088 | +233% |
| Furniture and vehicles | 24 | €466 | €1,554 | +€1,088 | +233% |
| Current assets | 29/58 | €55,756 | €97,958 | +€42,201 | +75.7% |
| Amounts receivable within one year | 40/41 | €51,029 | €84,713 | +€33,683 | +66.0% |
| Trade receivables | 40 | €3,995 | - | -€3,995 | |
| Other amounts receivable | 41 | €47,035 | €84,713 | +€37,678 | +80.1% |
| Cash at bank and in hand | 54/58 | €4,681 | €13,019 | +€8,338 | +178% |
| Deferred charges and accrued income | 490/1 | €46 | €226 | +€180 | +390% |
| Total equity and liabilities | 10/49 | €146,222 | €179,511 | +€33,289 | +22.8% |
| Equity | 10/15 | €43,683 | €65,455 | +€21,772 | +49.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,683 | €60,455 | +€21,772 | +56.3% |
| Amounts payable | 17/49 | €102,540 | €114,057 | +€11,517 | +11.2% |
| Amounts payable after more than one year | 17 | €82,830 | €69,405 | -€13,425 | -16.2% |
| Financial debts | 170/4 | €82,830 | €69,405 | -€13,425 | -16.2% |
| Amounts payable within one year | 42/48 | €18,115 | €43,304 | +€25,189 | +139% |
| Current portion of amounts payable after more than one year | 42 | €12,954 | €13,425 | +€471 | +3.6% |
| Trade debts | 44 | €5,161 | €5,890 | +€729 | +14.1% |
| Suppliers | 440/4 | €5,161 | €5,890 | +€729 | +14.1% |
| Taxes, remuneration and social security | 45 | - | €9,703 | +€9,703 | |
| Taxes | 450/3 | - | €9,703 | +€9,703 | |
| Other amounts payable | 47/48 | - | €14,286 | +€14,286 | |
| Accrued charges and deferred income | 492/3 | €1,595 | €1,348 | -€247 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,033 | €10,311 | +€278 | +2.8% |
| Other operating charges | 640/8 | €733 | €2,717 | +€1,984 | +271% |
| Gross operating margin | 9900 | €60,729 | €62,214 | +€1,486 | +2.4% |
| Operating profit (loss) | 9901 | €49,963 | €49,186 | -€777 | -1.6% |
| Financial income | 75/76B | €9 | €0 | -€9 | -98.3% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -98.3% |
| Financial charges | 65/66B | €1,234 | €3,425 | +€2,191 | +178% |
| Recurring financial charges | 65 | €1,234 | €3,425 | +€2,191 | +178% |
| Profit (loss) for the period before taxes | 9903 | €48,738 | €45,761 | -€2,977 | -6.1% |
| Income taxes | 67/77 | €10,055 | €9,703 | -€352 | -3.5% |
| Profit (loss) for the period | 9904 | €38,683 | €36,058 | -€2,625 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,683 | €36,058 | -€2,625 | -6.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.