Hebbit: 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.
Hebbit
Largest movements
- Receivables within one year -€26,154
down €26,154 (-71.8%), from €36,439 to €10,285
of which Other amounts receivable: -€36,439
- Cash +€9,505
up €9,505 (+48.8%), from €19,467 to €28,972
mainly Net result for the year (+€30,274) and Receivables within one year (+€26,154)
- Tangible fixed assets -€3,101
down €3,101 (-54.1%), from €5,731 to €2,631
of which Other tangible fixed assets: -€2,019
- Deferred charges and accrued income +€646
new in 2025: €646
- Profit (loss) carried forward -€21,393
down €21,393 (-44.2%), from €48,373 to €26,979
- Trade debts +€1,287
up €1,287 (+337%), from €382 to €1,670
- Other debts +€912
new in 2025: €912
- Gross operating margin +€7,676
up €7,676 (+17.7%), from €43,270 to €50,946
- Taxes +€3,650
up €3,650 (+39.7%), from €9,185 to €12,834
- Financial income -€1,102
no longer reported in 2025 (was €1,102)
- Financial charges +€582
up €582 (+95.2%), from €612 to €1,194
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 | €61,637 | €42,533 | -€19,104 | -31.0% |
| Fixed assets | 21/28 | €5,731 | €2,631 | -€3,101 | -54.1% |
| Tangible fixed assets | 22/27 | €5,731 | €2,631 | -€3,101 | -54.1% |
| Plant, machinery and equipment | 23 | €1,126 | €597 | -€529 | -47.0% |
| Furniture and vehicles | 24 | €740 | €188 | -€553 | -74.6% |
| Other tangible fixed assets | 26 | €3,865 | €1,846 | -€2,019 | -52.2% |
| Current assets | 29/58 | €55,906 | €39,902 | -€16,004 | -28.6% |
| Amounts receivable within one year | 40/41 | €36,439 | €10,285 | -€26,154 | -71.8% |
| Trade receivables | 40 | - | €10,285 | +€10,285 | |
| Other amounts receivable | 41 | €36,439 | - | -€36,439 | |
| Cash at bank and in hand | 54/58 | €19,467 | €28,972 | +€9,505 | +48.8% |
| Deferred charges and accrued income | 490/1 | - | €646 | +€646 | |
| Total equity and liabilities | 10/49 | €61,637 | €42,533 | -€19,104 | -31.0% |
| Equity | 10/15 | €50,873 | €29,479 | -€21,393 | -42.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,373 | €26,979 | -€21,393 | -44.2% |
| Amounts payable | 17/49 | €10,765 | €13,054 | +€2,289 | +21.3% |
| Amounts payable within one year | 42/48 | €10,765 | €13,054 | +€2,289 | +21.3% |
| Trade debts | 44 | €382 | €1,670 | +€1,287 | +337% |
| Suppliers | 440/4 | €382 | €1,670 | +€1,287 | +337% |
| Taxes, remuneration and social security | 45 | €10,383 | €10,472 | +€89 | +0.9% |
| Taxes | 450/3 | €10,383 | €10,472 | +€89 | +0.9% |
| Other amounts payable | 47/48 | - | €912 | +€912 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,819 | €3,101 | +€282 | +10.0% |
| Other operating charges | 640/8 | €655 | €595 | -€61 | -9.2% |
| Non-recurring operating charges | 66A | - | €2,949 | +€2,949 | |
| Gross operating margin | 9900 | €43,270 | €50,946 | +€7,676 | +17.7% |
| Operating profit (loss) | 9901 | €39,796 | €44,302 | +€4,507 | +11.3% |
| Financial income | 75/76B | €1,102 | - | -€1,102 | |
| Recurring financial income | 75 | €1,102 | - | -€1,102 | |
| Financial charges | 65/66B | €612 | €1,194 | +€582 | +95.2% |
| Recurring financial charges | 65 | €612 | €1,194 | +€582 | +95.2% |
| Profit (loss) for the period before taxes | 9903 | €40,286 | €43,108 | +€2,822 | +7.0% |
| Income taxes | 67/77 | €9,185 | €12,834 | +€3,650 | +39.7% |
| Profit (loss) for the period | 9904 | €31,101 | €30,274 | -€828 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,101 | €30,274 | -€828 | -2.7% |
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 24 October 2026 via checked.be.