HEALYS: 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.
HEALYS
Largest movements
- Tangible fixed assets -€12,538
down €12,538 (-31.8%), from €39,440 to €26,902
of which Furniture and vehicles: -€10,807
- Receivables within one year -€8,710
down €8,710 (-6.7%), from €129,310 to €120,599
of which Other amounts receivable: -€9,247
- Cash -€4,857
down €4,857 (-7.3%), from €66,574 to €61,717
mainly Net result for the year (-€24,259) and Deferred charges and accrued income (-€700)
- Reserves -€24,259
down €24,259 (-13.6%), from €178,911 to €154,652
- Gross operating margin -€79,088
down €79,088, from €66,264 to -€12,824
- Taxes -€11,843
down €11,843 (-98.8%), from €11,983 to €141
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 | €246,824 | €221,419 | -€25,405 | -10.3% |
| Fixed assets | 21/28 | €39,440 | €26,902 | -€12,538 | -31.8% |
| Tangible fixed assets | 22/27 | €39,440 | €26,902 | -€12,538 | -31.8% |
| Plant, machinery and equipment | 23 | €2,075 | €831 | -€1,244 | -59.9% |
| Furniture and vehicles | 24 | €33,266 | €22,459 | -€10,807 | -32.5% |
| Other tangible fixed assets | 26 | €4,099 | €3,612 | -€487 | -11.9% |
| Current assets | 29/58 | €207,384 | €194,517 | -€12,868 | -6.2% |
| Amounts receivable within one year | 40/41 | €129,310 | €120,599 | -€8,710 | -6.7% |
| Trade receivables | 40 | €0 | €536 | +€536 | |
| Other amounts receivable | 41 | €129,310 | €120,063 | -€9,247 | -7.2% |
| Current investments | 50/53 | €11,500 | €11,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,574 | €61,717 | -€4,857 | -7.3% |
| Deferred charges and accrued income | 490/1 | - | €700 | +€700 | |
| Total equity and liabilities | 10/49 | €246,824 | €221,419 | -€25,405 | -10.3% |
| Equity | 10/15 | €183,911 | €159,652 | -€24,259 | -13.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €178,911 | €154,652 | -€24,259 | -13.6% |
| Distributable reserves | 133 | €178,911 | €154,652 | -€24,259 | -13.6% |
| Amounts payable | 17/49 | €62,913 | €61,767 | -€1,146 | -1.8% |
| Amounts payable within one year | 42/48 | €62,913 | €61,767 | -€1,146 | -1.8% |
| Trade debts | 44 | €496 | €0 | -€496 | -100.0% |
| Suppliers | 440/4 | €496 | €0 | -€496 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,441 | €1,405 | -€36 | -2.5% |
| Taxes | 450/3 | €1,441 | €1,405 | -€36 | -2.5% |
| Other amounts payable | 47/48 | €60,976 | €60,362 | -€614 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,446 | €12,538 | +€91 | +0.7% |
| Other operating charges | 640/8 | €315 | €63 | -€252 | -79.9% |
| Gross operating margin | 9900 | €66,264 | -€12,824 | -€79,088 | |
| Operating profit (loss) | 9901 | €53,502 | -€25,425 | -€78,927 | |
| Financial income | 75/76B | €5,285 | €5,570 | +€285 | +5.4% |
| Recurring financial income | 75 | €5,285 | €5,570 | +€285 | +5.4% |
| Financial charges | 65/66B | €4,885 | €4,263 | -€622 | -12.7% |
| Recurring financial charges | 65 | €4,885 | €4,263 | -€622 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €53,902 | -€24,118 | -€78,020 | |
| Income taxes | 67/77 | €11,983 | €141 | -€11,843 | -98.8% |
| Profit (loss) for the period | 9904 | €41,919 | -€24,259 | -€66,177 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,919 | -€24,259 | -€66,177 |
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 10 October 2026 via checked.be.