HEATHER CORPORATE SERVICES: 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.
HEATHER CORPORATE SERVICES
Largest movements
- Receivables within one year +€5,103
up €5,103 (+40.5%), from €12,610 to €17,714
of which Trade receivables: +€2,773
- Debts after one year +€2,165
up €2,165 (+1.4%), from €152,853 to €155,018
- Profit (loss) carried forward +€2,106
up €2,106 (+12.3%), from -€17,170 to -€15,063
- Trade debts +€1,958
up €1,958 (+39.6%), from €4,950 to €6,908
- Gross operating margin -€4,952
down €4,952 (-53.6%), from €9,241 to €4,289
- Other operating charges -€3,949
down €3,949 (-91.1%), from €4,337 to €387
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 | €182,492 | €187,049 | +€4,557 | +2.5% |
| Fixed assets | 21/28 | €144,300 | €144,300 | = | 0.0% |
| Financial fixed assets | 28 | €144,300 | €144,300 | = | 0.0% |
| Current assets | 29/58 | €38,192 | €42,749 | +€4,557 | +11.9% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,610 | €17,714 | +€5,103 | +40.5% |
| Trade receivables | 40 | €8,893 | €11,666 | +€2,773 | +31.2% |
| Other amounts receivable | 41 | €3,717 | €6,047 | +€2,330 | +62.7% |
| Cash at bank and in hand | 54/58 | €582 | €36 | -€546 | -93.9% |
| Total equity and liabilities | 10/49 | €182,492 | €187,049 | +€4,557 | +2.5% |
| Equity | 10/15 | €22,830 | €24,937 | +€2,106 | +9.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Capital | 10 | €40,000 | €40,000 | = | 0.0% |
| Issued capital | 100 | €48,000 | €48,000 | = | 0.0% |
| Uncalled capital | 101 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,170 | -€15,063 | +€2,106 | +12.3% |
| Amounts payable | 17/49 | €159,662 | €162,112 | +€2,451 | +1.5% |
| Amounts payable after more than one year | 17 | €152,853 | €155,018 | +€2,165 | +1.4% |
| Financial debts | 170/4 | €152,853 | €155,018 | +€2,165 | +1.4% |
| Amounts payable within one year | 42/48 | €6,809 | €7,095 | +€286 | +4.2% |
| Trade debts | 44 | €4,950 | €6,908 | +€1,958 | +39.6% |
| Suppliers | 440/4 | €4,950 | €6,908 | +€1,958 | +39.6% |
| Taxes, remuneration and social security | 45 | €372 | - | -€372 | |
| Taxes | 450/3 | €372 | - | -€372 | |
| Other amounts payable | 47/48 | €1,487 | €187 | -€1,300 | -87.4% |
| Other operating charges | 640/8 | €4,337 | €387 | -€3,949 | -91.1% |
| Gross operating margin | 9900 | €9,241 | €4,289 | -€4,952 | -53.6% |
| Operating profit (loss) | 9901 | €4,904 | €3,901 | -€1,003 | -20.4% |
| Financial income | 75/76B | €375 | €439 | +€64 | +17.1% |
| Recurring financial income | 75 | €375 | €439 | +€64 | +17.1% |
| Financial charges | 65/66B | €2,258 | €2,234 | -€24 | -1.1% |
| Recurring financial charges | 65 | €2,258 | €2,234 | -€24 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €3,021 | €2,106 | -€914 | -30.3% |
| Profit (loss) for the period | 9904 | €3,021 | €2,106 | -€914 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,021 | €2,106 | -€914 | -30.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.