HEAVEN EVENT: 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.
HEAVEN EVENT
Largest movements
- Cash +€13,218
up €13,218 (+57.7%), from €22,926 to €36,144
mainly Receivables within one year (+€7,863) and Net result for the year (+€7,730)
- Receivables within one year -€7,863
no longer reported in 2025 (was €7,863)
- Tangible fixed assets -€2,411
down €2,411 (-26.3%), from €9,155 to €6,744
of which Furniture and vehicles: -€2,078
- Profit (loss) carried forward +€7,730
up €7,730 (+34.9%), from €22,121 to €29,851
- Tax, wage and social debts -€3,672
down €3,672 (-56.7%), from €6,478 to €2,806
- Trade debts -€2,630
no longer reported in 2025 (was €2,630)
- Other debts +€1,515
up €1,515 (+32.1%), from €4,715 to €6,230
- Gross operating margin -€15,030
down €15,030 (-50.4%), from €29,812 to €14,781
- Taxes -€3,625
down €3,625 (-60.0%), from €6,039 to €2,414
- Depreciation +€1,791
up €1,791 (+124%), from €1,439 to €3,230
- Other operating charges +€1,141
up €1,141 (+542%), from €211 to €1,351
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 | €39,944 | €42,888 | +€2,944 | +7.4% |
| Fixed assets | 21/28 | €9,155 | €6,744 | -€2,411 | -26.3% |
| Tangible fixed assets | 22/27 | €9,155 | €6,744 | -€2,411 | -26.3% |
| Plant, machinery and equipment | 23 | €2,433 | €2,101 | -€332 | -13.7% |
| Furniture and vehicles | 24 | €6,722 | €4,643 | -€2,078 | -30.9% |
| Current assets | 29/58 | €30,789 | €36,144 | +€5,354 | +17.4% |
| Amounts receivable within one year | 40/41 | €7,863 | - | -€7,863 | |
| Trade receivables | 40 | €7,863 | - | -€7,863 | |
| Cash at bank and in hand | 54/58 | €22,926 | €36,144 | +€13,218 | +57.7% |
| Total equity and liabilities | 10/49 | €39,944 | €42,888 | +€2,944 | +7.4% |
| Equity | 10/15 | €26,121 | €33,851 | +€7,730 | +29.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,121 | €29,851 | +€7,730 | +34.9% |
| Amounts payable | 17/49 | €13,823 | €9,037 | -€4,787 | -34.6% |
| Amounts payable within one year | 42/48 | €13,823 | €9,037 | -€4,787 | -34.6% |
| Trade debts | 44 | €2,630 | - | -€2,630 | |
| Suppliers | 440/4 | €2,630 | - | -€2,630 | |
| Taxes, remuneration and social security | 45 | €6,478 | €2,806 | -€3,672 | -56.7% |
| Taxes | 450/3 | €6,478 | €2,806 | -€3,672 | -56.7% |
| Other amounts payable | 47/48 | €4,715 | €6,230 | +€1,515 | +32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,439 | €3,230 | +€1,791 | +124% |
| Other operating charges | 640/8 | €211 | €1,351 | +€1,141 | +542% |
| Gross operating margin | 9900 | €29,812 | €14,781 | -€15,030 | -50.4% |
| Operating profit (loss) | 9901 | €28,162 | €10,200 | -€17,962 | -63.8% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €2 | €61 | +€59 | +2,707% |
| Recurring financial charges | 65 | €2 | €61 | +€59 | +2,707% |
| Profit (loss) for the period before taxes | 9903 | €28,160 | €10,145 | -€18,015 | -64.0% |
| Income taxes | 67/77 | €6,039 | €2,414 | -€3,625 | -60.0% |
| Profit (loss) for the period | 9904 | €22,121 | €7,730 | -€14,390 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,121 | €7,730 | -€14,390 | -65.1% |
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 18 October 2026 via checked.be.