HEALEY CORE: 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.
HEALEY CORE
Largest movements
- Financial fixed assets +€108,000
up €108,000 (+216000.0%), from €50 to €108,050
- Receivables after one year -€23,387
no longer reported in 2025 (was €23,387)
- Cash -€13,065
down €13,065 (-80.5%), from €16,227 to €3,162
mainly Investment in fixed assets (net) (-€108,000) and Net result for the year (-€12,203)
- Receivables within one year -€8,605
down €8,605 (-65.2%), from €13,193 to €4,588
of which Trade receivables: -€5,198
- Deferred charges and accrued income -€6,406
down €6,406 (-94.1%), from €6,811 to €405
- Other debts +€67,355
up €67,355 (+869.6%), from €7,745 to €75,101
- Profit (loss) carried forward -€14,356
down €14,356, from €5,407 to -€8,949
- Trade debts +€4,940
up €4,940 (+127.6%), from €3,873 to €8,813
- Tax, wage and social debts +€4,177
up €4,177 (+2458.6%), from €170 to €4,347
- Gross operating margin -€30,145
down €30,145, from €19,432 to -€10,714
- Depreciation -€835
down €835 (-66.5%), from €1,256 to €421
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 | €71,195 | €133,311 | +€62,116 | +87.2% |
| Formation expenses | 20 | €145 | - | -€145 | |
| Fixed assets | 21/28 | €408 | €108,132 | +€107,724 | +26421.0% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €357 | €81 | -€276 | -77.4% |
| Furniture and vehicles | 24 | €357 | €81 | -€276 | -77.4% |
| Financial fixed assets | 28 | €50 | €108,050 | +€108,000 | +216000.0% |
| Current assets | 29/58 | €70,642 | €25,179 | -€45,463 | -64.4% |
| Amounts receivable after more than one year | 29 | €23,387 | - | -€23,387 | |
| Other amounts receivable | 291 | €23,387 | - | -€23,387 | |
| Amounts receivable within one year | 40/41 | €13,193 | €4,588 | -€8,605 | -65.2% |
| Trade receivables | 40 | €9,148 | €3,949 | -€5,198 | -56.8% |
| Other amounts receivable | 41 | €4,045 | €639 | -€3,406 | -84.2% |
| Current investments | 50/53 | €11,024 | €17,024 | +€6,000 | +54.4% |
| Cash at bank and in hand | 54/58 | €16,227 | €3,162 | -€13,065 | -80.5% |
| Deferred charges and accrued income | 490/1 | €6,811 | €405 | -€6,406 | -94.1% |
| Total equity and liabilities | 10/49 | €71,195 | €133,311 | +€62,116 | +87.2% |
| Equity | 10/15 | €59,406 | €45,050 | -€14,356 | -24.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,999 | €48,999 | = | 0.0% |
| Distributable reserves | 133 | €48,999 | €48,999 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,407 | -€8,949 | -€14,356 | |
| Amounts payable | 17/49 | €11,788 | €88,261 | +€76,472 | +648.7% |
| Amounts payable within one year | 42/48 | €11,788 | €88,261 | +€76,472 | +648.7% |
| Trade debts | 44 | €3,873 | €8,813 | +€4,940 | +127.6% |
| Suppliers | 440/4 | €3,873 | €8,813 | +€4,940 | +127.6% |
| Taxes, remuneration and social security | 45 | €170 | €4,347 | +€4,177 | +2458.6% |
| Taxes | 450/3 | €170 | €4,347 | +€4,177 | +2458.6% |
| Other amounts payable | 47/48 | €7,745 | €75,101 | +€67,355 | +869.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,256 | €421 | -€835 | -66.5% |
| Other operating charges | 640/8 | €680 | €850 | +€171 | +25.1% |
| Gross operating margin | 9900 | €19,432 | -€10,714 | -€30,145 | |
| Operating profit (loss) | 9901 | €17,495 | -€11,986 | -€29,481 | |
| Financial income | 75/76B | €21 | €13 | -€7 | -34.8% |
| Recurring financial income | 75 | €21 | €13 | -€7 | -34.8% |
| Financial charges | 65/66B | €104 | €70 | -€34 | -32.7% |
| Recurring financial charges | 65 | €104 | €70 | -€34 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €17,411 | -€12,042 | -€29,454 | |
| Income taxes | 67/77 | €18 | €160 | +€142 | +769.2% |
| Profit (loss) for the period | 9904 | €17,393 | -€12,203 | -€29,596 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,393 | -€12,203 | -€29,596 |
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 28 September 2026 via checked.be.