HEAVEN'S TOUCH: 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'S TOUCH
Largest movements
- Cash +€4,769
up €4,769 (+37.3%), from €12,779 to €17,548
mainly Net result for the year (+€6,072) and Other debts (+€2,555)
- Stocks and contracts -€1,765
down €1,765 (-18.0%), from €9,800 to €8,035
- Tangible fixed assets -€833
down €833 (-45.0%), from €1,851 to €1,018
- Receivables within one year -€573
down €573 (-27.5%), from €2,083 to €1,510
of which Trade receivables: -€573
- Profit (loss) carried forward +€6,072
up €6,072 (+55.5%), from -€10,930 to -€4,859
- Debts after one year -€4,644
down €4,644 (-74.3%), from €6,247 to €1,603
- Other debts +€2,555
up €2,555 (+53.8%), from €4,748 to €7,303
- Trade debts -€1,486
down €1,486 (-37.8%), from €3,934 to €2,448
- Tax, wage and social debts -€1,077
down €1,077 (-26.6%), from €4,042 to €2,965
- Gross operating margin +€9,156
up €9,156 (+200%), from €4,588 to €13,744
- Financial charges -€262
down €262 (-16.0%), from €1,642 to €1,379
- Other operating charges +€250
up €250 (+4.8%), from €5,212 to €5,462
- Depreciation +€184
up €184 (+28.4%), from €649 to €833
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 | €31,045 | €32,705 | +€1,660 | +5.3% |
| Fixed assets | 21/28 | €6,351 | €5,518 | -€833 | -13.1% |
| Tangible fixed assets | 22/27 | €1,851 | €1,018 | -€833 | -45.0% |
| Plant, machinery and equipment | 23 | €1,851 | €1,018 | -€833 | -45.0% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €24,694 | €27,187 | +€2,493 | +10.1% |
| Stocks and contracts in progress | 3 | €9,800 | €8,035 | -€1,765 | -18.0% |
| Stocks | 30/36 | €9,800 | €8,035 | -€1,765 | -18.0% |
| Amounts receivable within one year | 40/41 | €2,083 | €1,510 | -€573 | -27.5% |
| Trade receivables | 40 | €2,083 | €1,510 | -€573 | -27.5% |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €12,779 | €17,548 | +€4,769 | +37.3% |
| Deferred charges and accrued income | 490/1 | €32 | €94 | +€62 | +190% |
| Total equity and liabilities | 10/49 | €31,045 | €32,705 | +€1,660 | +5.3% |
| Equity | 10/15 | €7,670 | €13,741 | +€6,072 | +79.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€10,930 | -€4,859 | +€6,072 | +55.5% |
| Amounts payable | 17/49 | €23,376 | €18,964 | -€4,412 | -18.9% |
| Amounts payable after more than one year | 17 | €6,247 | €1,603 | -€4,644 | -74.3% |
| Financial debts | 170/4 | €6,247 | €1,603 | -€4,644 | -74.3% |
| Amounts payable within one year | 42/48 | €17,129 | €17,360 | +€232 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €4,405 | €4,644 | +€239 | +5.4% |
| Trade debts | 44 | €3,934 | €2,448 | -€1,486 | -37.8% |
| Suppliers | 440/4 | €3,934 | €2,448 | -€1,486 | -37.8% |
| Taxes, remuneration and social security | 45 | €4,042 | €2,965 | -€1,077 | -26.6% |
| Taxes | 450/3 | €4,042 | €2,965 | -€1,077 | -26.6% |
| Other amounts payable | 47/48 | €4,748 | €7,303 | +€2,555 | +53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €649 | €833 | +€184 | +28.4% |
| Other operating charges | 640/8 | €5,212 | €5,462 | +€250 | +4.8% |
| Gross operating margin | 9900 | €4,588 | €13,744 | +€9,156 | +200% |
| Operating profit (loss) | 9901 | -€1,273 | €7,449 | +€8,722 | |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €1,642 | €1,379 | -€262 | -16.0% |
| Recurring financial charges | 65 | €1,642 | €1,379 | -€262 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,914 | €6,072 | +€8,986 | |
| Profit (loss) for the period | 9904 | -€2,914 | €6,072 | +€8,986 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,914 | €6,072 | +€8,986 |
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 25 October 2026 via checked.be.