Heartbit: 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.
Heartbit
Largest movements
- Cash +€11,263
up €11,263 (+11.6%), from €96,881 to €108,144
mainly Net result for the year (+€20,455) and Depreciation (+€3,992)
- Receivables within one year +€3,931
up €3,931 (+27.5%), from €14,312 to €18,243
of which Other amounts receivable: +€5,748
- Reserves +€20,455
up €20,455 (+19.5%), from €104,694 to €125,148
- Other debts -€3,774
down €3,774 (-85.4%), from €4,419 to €645
- Tax, wage and social debts -€1,757
down €1,757 (-25.3%), from €6,935 to €5,178
- Gross operating margin -€31,617
down €31,617 (-49.8%), from €63,515 to €31,898
- Taxes -€5,846
down €5,846 (-47.1%), from €12,422 to €6,575
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 | €119,880 | €135,341 | +€15,461 | +12.9% |
| Fixed assets | 21/28 | €8,364 | €8,954 | +€590 | +7.0% |
| Tangible fixed assets | 22/27 | €8,364 | €8,954 | +€590 | +7.0% |
| Plant, machinery and equipment | 23 | €2,955 | €2,210 | -€745 | -25.2% |
| Furniture and vehicles | 24 | €5,409 | €6,743 | +€1,335 | +24.7% |
| Current assets | 29/58 | €111,516 | €126,387 | +€14,872 | +13.3% |
| Amounts receivable within one year | 40/41 | €14,312 | €18,243 | +€3,931 | +27.5% |
| Trade receivables | 40 | €11,557 | €9,741 | -€1,817 | -15.7% |
| Other amounts receivable | 41 | €2,755 | €8,503 | +€5,748 | +208.6% |
| Cash at bank and in hand | 54/58 | €96,881 | €108,144 | +€11,263 | +11.6% |
| Deferred charges and accrued income | 490/1 | €322 | - | -€322 | |
| Total equity and liabilities | 10/49 | €119,880 | €135,341 | +€15,461 | +12.9% |
| Equity | 10/15 | €107,194 | €127,648 | +€20,455 | +19.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €104,694 | €125,148 | +€20,455 | +19.5% |
| Distributable reserves | 133 | €104,694 | €125,148 | +€20,455 | +19.5% |
| Amounts payable | 17/49 | €12,686 | €7,693 | -€4,993 | -39.4% |
| Amounts payable within one year | 42/48 | €12,686 | €7,693 | -€4,993 | -39.4% |
| Trade debts | 44 | €1,332 | €1,870 | +€538 | +40.4% |
| Suppliers | 440/4 | €1,332 | €1,870 | +€538 | +40.4% |
| Taxes, remuneration and social security | 45 | €6,935 | €5,178 | -€1,757 | -25.3% |
| Taxes | 450/3 | €6,935 | €5,178 | -€1,757 | -25.3% |
| Other amounts payable | 47/48 | €4,419 | €645 | -€3,774 | -85.4% |
| Remuneration, social security and pensions | 62 | €173 | €177 | +€3 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,608 | €3,992 | +€383 | +10.6% |
| Other operating charges | 640/8 | €196 | €609 | +€414 | +211.3% |
| Gross operating margin | 9900 | €63,515 | €31,898 | -€31,617 | -49.8% |
| Operating profit (loss) | 9901 | €59,538 | €27,121 | -€32,418 | -54.4% |
| Financial charges | 65/66B | €57 | €91 | +€33 | +57.8% |
| Recurring financial charges | 65 | €57 | €91 | +€33 | +57.8% |
| Profit (loss) for the period before taxes | 9903 | €59,481 | €27,030 | -€32,451 | -54.6% |
| Income taxes | 67/77 | €12,422 | €6,575 | -€5,846 | -47.1% |
| Profit (loss) for the period | 9904 | €47,059 | €20,455 | -€26,605 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,059 | €20,455 | -€26,605 | -56.5% |
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 5 October 2026 via checked.be.