Heart Skills: what changed
Heart Skills
Largest movements
- Cash +€27,342
up €27,342 (+132%), from €20,710 to €48,052
mainly Net result for the year (+€18,722) and Receivables within one year (+€5,625)
- Receivables within one year -€5,625
down €5,625 (-36.2%), from €15,537 to €9,912
of which Trade receivables: -€6,368
- Tangible fixed assets -€3,635
down €3,635 (-36.2%), from €10,033 to €6,398
of which Furniture and vehicles: -€4,651
- Reserves +€12,452
up €12,452 (+33.6%), from €37,007 to €49,460
- Profit (loss) carried forward +€6,269
no longer reported in 2026 (was -€6,269)
- Current portion of long-term debt -€3,684
no longer reported in 2026 (was €3,684)
- Trade debts +€1,654
up €1,654 (+92.9%), from €1,780 to €3,434
- Tax, wage and social debts +€1,482
up €1,482 (+33.4%), from €4,439 to €5,921
- Gross operating margin +€19,755
up €19,755 (+151%), from €13,060 to €32,815
- Taxes +€7,757
up €7,757 (+641%), from €1,209 to €8,966
- Depreciation -€4,396
down €4,396 (-48.6%), from €9,041 to €4,646
- Financial charges -€367
down €367 (-71.5%), from €513 to €146
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,560 | €64,658 | +€18,099 | +38.9% |
| Fixed assets | 21/28 | €10,033 | €6,398 | -€3,635 | -36.2% |
| Tangible fixed assets | 22/27 | €10,033 | €6,398 | -€3,635 | -36.2% |
| Plant, machinery and equipment | 23 | - | €1,015 | +€1,015 | |
| Furniture and vehicles | 24 | €10,033 | €5,383 | -€4,651 | -46.4% |
| Current assets | 29/58 | €36,526 | €58,260 | +€21,734 | +59.5% |
| Amounts receivable within one year | 40/41 | €15,537 | €9,912 | -€5,625 | -36.2% |
| Trade receivables | 40 | €15,246 | €8,878 | -€6,368 | -41.8% |
| Other amounts receivable | 41 | €291 | €1,034 | +€743 | +256% |
| Cash at bank and in hand | 54/58 | €20,710 | €48,052 | +€27,342 | +132% |
| Deferred charges and accrued income | 490/1 | €279 | €296 | +€17 | +6.2% |
| Total equity and liabilities | 10/49 | €46,560 | €64,658 | +€18,099 | +38.9% |
| Equity | 10/15 | €33,938 | €52,660 | +€18,722 | +55.2% |
| Contributions | 10/11 | €3,200 | €3,200 | = | 0.0% |
| Reserves | 13 | €37,007 | €49,460 | +€12,452 | +33.6% |
| Distributable reserves | 133 | €37,007 | €49,460 | +€12,452 | +33.6% |
| Profit (loss) carried forward | 14 | -€6,269 | - | +€6,269 | |
| Amounts payable | 17/49 | €12,622 | €11,998 | -€623 | -4.9% |
| Amounts payable within one year | 42/48 | €12,622 | €11,998 | -€623 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €3,684 | - | -€3,684 | |
| Trade debts | 44 | €1,780 | €3,434 | +€1,654 | +92.9% |
| Suppliers | 440/4 | €1,780 | €3,434 | +€1,654 | +92.9% |
| Taxes, remuneration and social security | 45 | €4,439 | €5,921 | +€1,482 | +33.4% |
| Taxes | 450/3 | €4,439 | €5,921 | +€1,482 | +33.4% |
| Other amounts payable | 47/48 | €2,719 | €2,644 | -€75 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,041 | €4,646 | -€4,396 | -48.6% |
| Other operating charges | 640/8 | €291 | €210 | -€81 | -27.9% |
| Non-recurring operating charges | 66A | - | €128 | +€128 | |
| Gross operating margin | 9900 | €13,060 | €32,815 | +€19,755 | +151% |
| Operating profit (loss) | 9901 | €3,728 | €27,831 | +€24,104 | +647% |
| Financial income | 75/76B | €294 | €2 | -€292 | -99.2% |
| Recurring financial income | 75 | €294 | €2 | -€292 | -99.2% |
| Financial charges | 65/66B | €513 | €146 | -€367 | -71.5% |
| Recurring financial charges | 65 | €513 | €146 | -€367 | -71.5% |
| Profit (loss) for the period before taxes | 9903 | €3,509 | €27,688 | +€24,179 | +689% |
| Income taxes | 67/77 | €1,209 | €8,966 | +€7,757 | +641% |
| Profit (loss) for the period | 9904 | €2,299 | €18,722 | +€16,422 | +714% |
| Profit (loss) for the period to be appropriated | 9905 | €2,299 | €18,722 | +€16,422 | +714% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.