HeartBiet: what changed
HeartBiet
Largest movements
- Cash +€212,261
up €212,261 (+95.3%), from €222,640 to €434,902
mainly Receivables after one year (+€185,498) and Current investments (+€175,000)
- Receivables after one year -€185,498
down €185,498 (-84.1%), from €220,698 to €35,200
- Current investments -€175,000
no longer reported in 2025 (was €175,000)
- Tangible fixed assets +€25,177
up €25,177 (+420%), from €5,997 to €31,174
of which Furniture and vehicles: +€27,221
- Receivables within one year +€9,646
up €9,646 (+38.5%), from €25,057 to €34,702
of which Other amounts receivable: +€11,898
- Reserves -€87,393
down €87,393 (-21.1%), from €414,586 to €327,192
- Other debts -€35,791
down €35,791 (-16.4%), from €217,762 to €181,971
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Gross operating margin -€37,400
down €37,400 (-27.1%), from €137,839 to €100,439
- Financial income +€13,925
up €13,925 (+221%), from €6,288 to €20,213
- Taxes -€6,878
down €6,878 (-21.8%), from €31,497 to €24,620
- Depreciation +€1,384
up €1,384 (+58.0%), from €2,389 to €3,773
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €649,391 | €535,978 | -€113,413 | -17.5% |
| Fixed assets | 21/28 | €5,997 | €31,174 | +€25,177 | +420% |
| Tangible fixed assets | 22/27 | €5,997 | €31,174 | +€25,177 | +420% |
| Plant, machinery and equipment | 23 | €1,791 | €1,142 | -€649 | -36.2% |
| Furniture and vehicles | 24 | - | €27,221 | +€27,221 | |
| Other tangible fixed assets | 26 | €4,206 | €2,810 | -€1,395 | -33.2% |
| Current assets | 29/58 | €643,394 | €504,804 | -€138,590 | -21.5% |
| Amounts receivable after more than one year | 29 | €220,698 | €35,200 | -€185,498 | -84.1% |
| Other amounts receivable | 291 | €220,698 | €35,200 | -€185,498 | -84.1% |
| Amounts receivable within one year | 40/41 | €25,057 | €34,702 | +€9,646 | +38.5% |
| Trade receivables | 40 | €20,116 | €17,864 | -€2,252 | -11.2% |
| Other amounts receivable | 41 | €4,940 | €16,838 | +€11,898 | +241% |
| Current investments | 50/53 | €175,000 | - | -€175,000 | |
| Cash at bank and in hand | 54/58 | €222,640 | €434,902 | +€212,261 | +95.3% |
| Total equity and liabilities | 10/49 | €649,391 | €535,978 | -€113,413 | -17.5% |
| Equity | 10/15 | €420,786 | €345,792 | -€74,993 | -17.8% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €414,586 | €327,192 | -€87,393 | -21.1% |
| Distributable reserves | 133 | €414,586 | €327,192 | -€87,393 | -21.1% |
| Amounts payable | 17/49 | €228,606 | €190,186 | -€38,420 | -16.8% |
| Amounts payable within one year | 42/48 | €227,147 | €188,586 | -€38,561 | -17.0% |
| Trade debts | 44 | €8,730 | €4,681 | -€4,049 | -46.4% |
| Suppliers | 440/4 | €8,730 | €4,681 | -€4,049 | -46.4% |
| Taxes, remuneration and social security | 45 | €655 | €1,934 | +€1,278 | +195% |
| Taxes | 450/3 | €655 | €1,934 | +€1,278 | +195% |
| Other amounts payable | 47/48 | €217,762 | €181,971 | -€35,791 | -16.4% |
| Accrued charges and deferred income | 492/3 | €1,459 | €1,600 | +€141 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,389 | €3,773 | +€1,384 | +58.0% |
| Other operating charges | 640/8 | €489 | €247 | -€243 | -49.6% |
| Gross operating margin | 9900 | €137,839 | €100,439 | -€37,400 | -27.1% |
| Operating profit (loss) | 9901 | €134,961 | €96,419 | -€38,542 | -28.6% |
| Financial income | 75/76B | €6,288 | €20,213 | +€13,925 | +221% |
| Recurring financial income | 75 | €6,288 | €20,213 | +€13,925 | +221% |
| Financial charges | 65/66B | €128 | €913 | +€785 | +612% |
| Recurring financial charges | 65 | €128 | €913 | +€785 | +612% |
| Profit (loss) for the period before taxes | 9903 | €141,121 | €115,720 | -€25,401 | -18.0% |
| Income taxes | 67/77 | €31,497 | €24,620 | -€6,878 | -21.8% |
| Profit (loss) for the period | 9904 | €109,624 | €91,100 | -€18,524 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €109,624 | €91,100 | -€18,524 | -16.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.