HeBe2022: 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.
HeBe2022
Largest movements
- Receivables within one year +€33,656
up €33,656 (+56.1%), from €59,980 to €93,636
of which Other amounts receivable: +€33,118
- Tangible fixed assets -€19,984
down €19,984 (-25.0%), from €79,881 to €59,897
of which Furniture and vehicles: -€17,911
- Cash +€5,042
up €5,042 (+8.6%), from €58,342 to €63,384
mainly Net result for the year (+€41,411) and Depreciation (+€19,984)
- Deferred charges and accrued income +€2,908
up €2,908 (+238%), from €1,220 to €4,128
- Profit (loss) carried forward +€41,411
up €41,411 (+34.3%), from €120,759 to €162,170
- Debts after one year -€19,881
down €19,881 (-43.3%), from €45,904 to €26,023
- Gross operating margin +€16,793
up €16,793 (+28.7%), from €58,412 to €75,204
- Depreciation +€3,636
up €3,636 (+22.2%), from €16,348 to €19,984
- Taxes +€3,072
up €3,072 (+37.4%), from €8,218 to €11,290
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 | €199,422 | €221,045 | +€21,623 | +10.8% |
| Fixed assets | 21/28 | €79,881 | €59,897 | -€19,984 | -25.0% |
| Tangible fixed assets | 22/27 | €79,881 | €59,897 | -€19,984 | -25.0% |
| Plant, machinery and equipment | 23 | €4,714 | €2,641 | -€2,073 | -44.0% |
| Furniture and vehicles | 24 | €75,166 | €57,255 | -€17,911 | -23.8% |
| Current assets | 29/58 | €119,542 | €161,148 | +€41,607 | +34.8% |
| Amounts receivable within one year | 40/41 | €59,980 | €93,636 | +€33,656 | +56.1% |
| Trade receivables | 40 | €18,419 | €18,957 | +€538 | +2.9% |
| Other amounts receivable | 41 | €41,561 | €74,679 | +€33,118 | +79.7% |
| Cash at bank and in hand | 54/58 | €58,342 | €63,384 | +€5,042 | +8.6% |
| Deferred charges and accrued income | 490/1 | €1,220 | €4,128 | +€2,908 | +238% |
| Total equity and liabilities | 10/49 | €199,422 | €221,045 | +€21,623 | +10.8% |
| Equity | 10/15 | €123,259 | €164,670 | +€41,411 | +33.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,759 | €162,170 | +€41,411 | +34.3% |
| Amounts payable | 17/49 | €76,163 | €56,375 | -€19,789 | -26.0% |
| Amounts payable after more than one year | 17 | €45,904 | €26,023 | -€19,881 | -43.3% |
| Financial debts | 170/4 | €45,904 | €26,023 | -€19,881 | -43.3% |
| Amounts payable within one year | 42/48 | €30,259 | €30,265 | +€6 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €19,084 | €19,881 | +€797 | +4.2% |
| Trade debts | 44 | €2,188 | €1,059 | -€1,129 | -51.6% |
| Suppliers | 440/4 | €2,188 | €1,059 | -€1,129 | -51.6% |
| Taxes, remuneration and social security | 45 | €8,987 | €9,326 | +€338 | +3.8% |
| Taxes | 450/3 | €8,987 | €9,326 | +€338 | +3.8% |
| Accrued charges and deferred income | 492/3 | - | €86 | +€86 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,348 | €19,984 | +€3,636 | +22.2% |
| Other operating charges | 640/8 | €118 | - | -€118 | |
| Gross operating margin | 9900 | €58,412 | €75,204 | +€16,793 | +28.7% |
| Operating profit (loss) | 9901 | €41,946 | €55,220 | +€13,275 | +31.6% |
| Financial charges | 65/66B | €2,743 | €2,519 | -€224 | -8.2% |
| Recurring financial charges | 65 | €2,743 | €2,519 | -€224 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €39,202 | €52,701 | +€13,499 | +34.4% |
| Income taxes | 67/77 | €8,218 | €11,290 | +€3,072 | +37.4% |
| Profit (loss) for the period | 9904 | €30,985 | €41,411 | +€10,426 | +33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,985 | €41,411 | +€10,426 | +33.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.