HEAMARKET: 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.
HEAMARKET
Largest movements
- Receivables within one year +€252,096
up €252,096 (+235.8%), from €106,926 to €359,022
- Intangible fixed assets +€35,556
new in 2024: €35,556
- Stocks and contracts -€16,780
down €16,780 (-15.9%), from €105,719 to €88,939
- Financial fixed assets +€8,712
new in 2024: €8,712
- Trade debts +€160,454
up €160,454 (+89.9%), from €178,400 to €338,854
- Other debts +€118,061
up €118,061 (+277.2%), from €42,596 to €160,657
- Turnover +€154,790
up €154,790 (+46.3%), from €334,312 to €489,102
- Purchases and services +€144,755
up €144,755 (+43.6%), from €332,183 to €476,938
- Gross operating margin +€10,035
up €10,035 (+471.3%), from €2,129 to €12,164
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €213,881 | €496,435 | +€282,555 | +132.1% |
| Fixed assets | 21/28 | - | €44,268 | +€44,268 | |
| Intangible fixed assets | 21 | - | €35,556 | +€35,556 | |
| Financial fixed assets | 28 | - | €8,712 | +€8,712 | |
| Current assets | 29/58 | €213,881 | €452,168 | +€238,287 | +111.4% |
| Stocks and contracts in progress | 3 | €105,719 | €88,939 | -€16,780 | -15.9% |
| Stocks | 30/36 | €105,719 | €88,939 | -€16,780 | -15.9% |
| Amounts receivable within one year | 40/41 | €106,926 | €359,022 | +€252,096 | +235.8% |
| Trade receivables | 40 | €106,926 | €359,022 | +€252,096 | +235.8% |
| Cash at bank and in hand | 54/58 | €871 | €2,683 | +€1,811 | +207.9% |
| Deferred charges and accrued income | 490/1 | €364 | €1,524 | +€1,160 | +318.3% |
| Total equity and liabilities | 10/49 | €213,881 | €496,435 | +€282,555 | +132.1% |
| Equity | 10/15 | -€10,140 | -€9,714 | +€426 | +4.2% |
| Profit (loss) carried forward | 14 | -€10,140 | -€9,714 | +€426 | +4.2% |
| Amounts payable | 17/49 | €224,021 | €506,149 | +€282,129 | +125.9% |
| Amounts payable within one year | 42/48 | €224,021 | €506,149 | +€282,129 | +125.9% |
| Financial debts | 43 | €187 | - | -€187 | |
| Credit institutions | 430/8 | €187 | - | -€187 | |
| Trade debts | 44 | €178,400 | €338,854 | +€160,454 | +89.9% |
| Suppliers | 440/4 | €178,400 | €338,854 | +€160,454 | +89.9% |
| Taxes, remuneration and social security | 45 | €2,838 | €6,639 | +€3,800 | +133.9% |
| Taxes | 450/3 | €2,580 | €4,632 | +€2,053 | +79.6% |
| Remuneration and social security | 454/9 | €259 | €2,006 | +€1,748 | +675.7% |
| Other amounts payable | 47/48 | €42,596 | €160,657 | +€118,061 | +277.2% |
| Turnover | 70 | €334,312 | €489,102 | +€154,790 | +46.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €332,183 | €476,938 | +€144,755 | +43.6% |
| Remuneration, social security and pensions | 62 | €3,721 | €7,103 | +€3,382 | +90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,444 | +€4,444 | |
| Other operating charges | 640/8 | - | €190 | +€190 | |
| Gross operating margin | 9900 | €2,129 | €12,164 | +€10,035 | +471.3% |
| Operating profit (loss) | 9901 | -€1,592 | €426 | +€2,018 | |
| Financial charges | 65/66B | €272 | - | -€272 | |
| Recurring financial charges | 65 | €272 | - | -€272 | |
| Profit (loss) for the period before taxes | 9903 | -€1,864 | €426 | +€2,290 | |
| Profit (loss) for the period | 9904 | -€1,864 | €426 | +€2,290 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,864 | €426 | +€2,290 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.