HEART DIDNITY: 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.
HEART DIDNITY
Largest movements
- Cash -€44,593
down €44,593 (-94.7%), from €47,080 to €2,488
mainly Other debts (-€41,700) and Trade debts (-€4,805)
- Receivables within one year -€11,572
down €11,572 (-71.8%), from €16,121 to €4,550
- Tangible fixed assets +€1,484
up €1,484 (+4.4%), from €33,361 to €34,844
- Other debts -€41,700
down €41,700 (-63.8%), from €65,343 to €23,643
- Trade debts -€4,805
down €4,805 (-86.6%), from €5,546 to €741
- Profit (loss) carried forward -€4,054
down €4,054 (-30.2%), from €13,400 to €9,347
- Tax, wage and social debts -€2,101
down €2,101 (-18.4%), from €11,403 to €9,303
- Accrued charges and deferred income -€1,452
no longer reported in 2025 (was €1,452)
- Gross operating margin -€24,652
down €24,652, from €21,443 to -€3,208
- Taxes -€4,446
no longer reported in 2025 (was €4,446)
- Depreciation -€3,081
down €3,081 (-98.6%), from €3,124 to €43
- Other operating charges +€261
up €261 (+62.6%), from €417 to €679
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.
Derived cash bridge
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 | €100,144 | €46,033 | -€54,111 | -54.0% |
| Fixed assets | 21/28 | €33,361 | €34,844 | +€1,484 | +4.4% |
| Tangible fixed assets | 22/27 | €33,361 | €34,844 | +€1,484 | +4.4% |
| Furniture and vehicles | 24 | €33,361 | €34,844 | +€1,484 | +4.4% |
| Current assets | 29/58 | €66,783 | €11,189 | -€55,595 | -83.2% |
| Amounts receivable within one year | 40/41 | €16,121 | €4,550 | -€11,572 | -71.8% |
| Trade receivables | 40 | €16,121 | €4,550 | -€11,572 | -71.8% |
| Current investments | 50/53 | €2,450 | €3,000 | +€549 | +22.4% |
| Cash at bank and in hand | 54/58 | €47,080 | €2,488 | -€44,593 | -94.7% |
| Deferred charges and accrued income | 490/1 | €1,131 | €1,152 | +€21 | +1.8% |
| Total equity and liabilities | 10/49 | €100,144 | €46,033 | -€54,111 | -54.0% |
| Equity | 10/15 | €16,400 | €12,347 | -€4,054 | -24.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,400 | €9,347 | -€4,054 | -30.2% |
| Amounts payable | 17/49 | €83,744 | €33,686 | -€50,057 | -59.8% |
| Amounts payable within one year | 42/48 | €82,292 | €33,686 | -€48,605 | -59.1% |
| Trade debts | 44 | €5,546 | €741 | -€4,805 | -86.6% |
| Suppliers | 440/4 | €5,546 | €741 | -€4,805 | -86.6% |
| Taxes, remuneration and social security | 45 | €11,403 | €9,303 | -€2,101 | -18.4% |
| Taxes | 450/3 | €11,403 | €9,303 | -€2,101 | -18.4% |
| Other amounts payable | 47/48 | €65,343 | €23,643 | -€41,700 | -63.8% |
| Accrued charges and deferred income | 492/3 | €1,452 | - | -€1,452 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,124 | €43 | -€3,081 | -98.6% |
| Other operating charges | 640/8 | €417 | €679 | +€261 | +62.6% |
| Gross operating margin | 9900 | €21,443 | -€3,208 | -€24,652 | |
| Operating profit (loss) | 9901 | €17,902 | -€3,930 | -€21,832 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €56 | €124 | +€68 | +121% |
| Recurring financial charges | 65 | €56 | €124 | +€68 | +121% |
| Profit (loss) for the period before taxes | 9903 | €17,847 | -€4,054 | -€21,901 | |
| Income taxes | 67/77 | €4,446 | - | -€4,446 | |
| Profit (loss) for the period | 9904 | €13,400 | -€4,054 | -€17,454 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,400 | -€4,054 | -€17,454 |
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 16 October 2026 via checked.be.