HEATH: 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.
HEATH
Largest movements
- Cash -€2,046
down €2,046 (-99.4%), from €2,058 to €12
mainly Net result for the year (-€1,775) and Trade debts (-€383)
- Stocks and contracts -€223
down €223 (-100%), from €223 to €0
- Receivables within one year -€29
down €29 (-100%), from €29 to €0
of which Other amounts receivable: -€29
- Profit (loss) carried forward -€1,775
down €1,775 (-46.7%), from -€3,800 to -€5,575
- Trade debts -€383
down €383 (-48.9%), from €782 to €400
- Accrued charges and deferred income -€327
down €327 (-100%), from €327 to €0
- Other debts +€186
new in 2025: €186
- Gross operating margin +€1,494
up €1,494 (+56.0%), from -€2,666 to -€1,172
- Financial charges -€34
down €34 (-29.3%), from €117 to €83
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 | €2,309 | €12 | -€2,298 | -99.5% |
| Current assets | 29/58 | €2,309 | €12 | -€2,298 | -99.5% |
| Stocks and contracts in progress | 3 | €223 | €0 | -€223 | -100% |
| Stocks | 30/36 | €223 | €0 | -€223 | -100% |
| Amounts receivable within one year | 40/41 | €29 | €0 | -€29 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €29 | €0 | -€29 | -100% |
| Cash at bank and in hand | 54/58 | €2,058 | €12 | -€2,046 | -99.4% |
| Total equity and liabilities | 10/49 | €2,309 | €12 | -€2,298 | -99.5% |
| Equity | 10/15 | €1,200 | -€575 | -€1,775 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,800 | -€5,575 | -€1,775 | -46.7% |
| Amounts payable | 17/49 | €1,109 | €586 | -€523 | -47.2% |
| Amounts payable within one year | 42/48 | €782 | €586 | -€196 | -25.1% |
| Trade debts | 44 | €782 | €400 | -€383 | -48.9% |
| Suppliers | 440/4 | €782 | €400 | -€383 | -48.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €186 | +€186 | |
| Accrued charges and deferred income | 492/3 | €327 | €0 | -€327 | -100% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€2,666 | -€1,172 | +€1,494 | +56.0% |
| Operating profit (loss) | 9901 | -€3,171 | -€1,692 | +€1,479 | +46.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €117 | €83 | -€34 | -29.3% |
| Recurring financial charges | 65 | €117 | €83 | -€34 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,288 | -€1,775 | +€1,514 | +46.0% |
| Profit (loss) for the period | 9904 | -€3,288 | -€1,775 | +€1,514 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,288 | -€1,775 | +€1,514 | +46.0% |
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 14 October 2026 via checked.be.