Heams: 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.
Heams
Largest movements
- Cash -€44,250
no longer reported in 2025 (was €44,250)
mainly Current investments (-€42,699) and Receivables within one year (-€1,772)
- Current investments +€42,699
new in 2025: €42,699
- Receivables within one year +€1,772
up €1,772 (+251.3%), from €705 to €2,477
of which Trade receivables: +€2,050
- Tangible fixed assets -€819
down €819 (-47.3%), from €1,732 to €913
of which Furniture and vehicles: -€1,732
- Profit (loss) carried forward -€623
down €623 (-2.5%), from €24,585 to €23,962
- Gross operating margin -€1,004
down €1,004 (-49.6%), from €2,023 to €1,019
- Taxes -€112
down €112, from €76 to -€36
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 | €46,687 | €46,089 | -€598 | -1.3% |
| Fixed assets | 21/28 | €1,732 | €913 | -€819 | -47.3% |
| Tangible fixed assets | 22/27 | €1,732 | €913 | -€819 | -47.3% |
| Furniture and vehicles | 24 | €1,732 | - | -€1,732 | |
| Leasing and similar rights | 25 | - | €913 | +€913 | |
| Current assets | 29/58 | €44,955 | €45,176 | +€221 | +0.5% |
| Amounts receivable within one year | 40/41 | €705 | €2,477 | +€1,772 | +251.3% |
| Trade receivables | 40 | €363 | €2,413 | +€2,050 | +564.7% |
| Other amounts receivable | 41 | €342 | €64 | -€278 | -81.3% |
| Current investments | 50/53 | - | €42,699 | +€42,699 | |
| Cash at bank and in hand | 54/58 | €44,250 | - | -€44,250 | |
| Total equity and liabilities | 10/49 | €46,687 | €46,089 | -€598 | -1.3% |
| Equity | 10/15 | €46,585 | €45,962 | -€623 | -1.3% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,585 | €23,962 | -€623 | -2.5% |
| Amounts payable | 17/49 | €102 | €127 | +€25 | +24.5% |
| Amounts payable within one year | 42/48 | €102 | €127 | +€25 | +24.5% |
| Trade debts | 44 | €27 | €27 | = | 0.0% |
| Suppliers | 440/4 | €27 | €27 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €75 | €100 | +€25 | +33.3% |
| Taxes | 450/3 | €75 | €100 | +€25 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €819 | €819 | = | 0.0% |
| Other operating charges | 640/8 | €678 | €694 | +€16 | +2.4% |
| Gross operating margin | 9900 | €2,023 | €1,019 | -€1,004 | -49.6% |
| Operating profit (loss) | 9901 | €526 | -€494 | -€1,020 | |
| Financial charges | 65/66B | €167 | €165 | -€2 | -1.2% |
| Recurring financial charges | 65 | €167 | €165 | -€2 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €359 | -€659 | -€1,018 | |
| Income taxes | 67/77 | €76 | -€36 | -€112 | |
| Profit (loss) for the period | 9904 | €283 | -€623 | -€906 | |
| Profit (loss) for the period to be appropriated | 9905 | €283 | -€623 | -€906 |
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.