HEBEA PROFESSIONAL: 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.
HEBEA PROFESSIONAL
Largest movements
- Stocks and contracts +€175,023
up €175,023 (+60.8%), from €287,832 to €462,855
- Cash -€69,602
down €69,602 (-31.6%), from €220,261 to €150,659
mainly Stocks and contracts (-€175,023) and Tax, wage and social debts (-€37,706)
- Receivables within one year +€36,732
up €36,732 (+5.4%), from €676,024 to €712,755
of which Other amounts receivable: +€68,933
- Reserves +€108,620
up €108,620 (+16.8%), from €645,442 to €754,062
of which Distributable reserves: +€108,620
- Trade debts +€92,736
up €92,736 (+123%), from €75,431 to €168,167
- Tax, wage and social debts -€37,706
down €37,706 (-26.5%), from €142,480 to €104,774
of which Taxes: -€34,131
- Current portion of long-term debt -€21,619
down €21,619 (-57.8%), from €37,389 to €15,770
- Gross operating margin -€194,907
down €194,907 (-23.1%), from €844,320 to €649,413
- Write-downs -€116,646
down €116,646, from €41,315 to -€75,331
- Other operating charges +€53,979
up €53,979 (+340%), from €15,860 to €69,839
- Financial income +€42,411
up €42,411 (+1,906%), from €2,225 to €44,636
- Taxes -€39,114
down €39,114 (-51.6%), from €75,793 to €36,679
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 | €1,234,691 | €1,383,073 | +€148,382 | +12.0% |
| Fixed assets | 21/28 | €50,574 | €56,803 | +€6,229 | +12.3% |
| Intangible fixed assets | 21 | €3,699 | €1,836 | -€1,863 | -50.4% |
| Tangible fixed assets | 22/27 | €46,875 | €54,967 | +€8,092 | +17.3% |
| Land and buildings | 22 | €884 | €600 | -€285 | -32.2% |
| Plant, machinery and equipment | 23 | €248 | €0 | -€248 | -100% |
| Furniture and vehicles | 24 | €45,742 | €54,368 | +€8,625 | +18.9% |
| Current assets | 29/58 | €1,184,117 | €1,326,270 | +€142,153 | +12.0% |
| Stocks and contracts in progress | 3 | €287,832 | €462,855 | +€175,023 | +60.8% |
| Stocks | 30/36 | €287,832 | €462,855 | +€175,023 | +60.8% |
| Amounts receivable within one year | 40/41 | €676,024 | €712,755 | +€36,732 | +5.4% |
| Trade receivables | 40 | €556,342 | €524,141 | -€32,201 | -5.8% |
| Other amounts receivable | 41 | €119,682 | €188,614 | +€68,933 | +57.6% |
| Cash at bank and in hand | 54/58 | €220,261 | €150,659 | -€69,602 | -31.6% |
| Total equity and liabilities | 10/49 | €1,234,691 | €1,383,073 | +€148,382 | +12.0% |
| Equity | 10/15 | €725,638 | €834,062 | +€108,424 | +14.9% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €645,442 | €754,062 | +€108,620 | +16.8% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €637,442 | €746,062 | +€108,620 | +17.0% |
| Profit (loss) carried forward | 14 | €196 | €0 | -€196 | -100% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €494,053 | €534,011 | +€39,958 | +8.1% |
| Amounts payable after more than one year | 17 | €15,668 | €22,925 | +€7,257 | +46.3% |
| Financial debts | 170/4 | €15,668 | €22,925 | +€7,257 | +46.3% |
| Amounts payable within one year | 42/48 | €476,010 | €509,026 | +€33,016 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €37,389 | €15,770 | -€21,619 | -57.8% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €75,431 | €168,167 | +€92,736 | +123% |
| Suppliers | 440/4 | €75,431 | €168,167 | +€92,736 | +123% |
| Taxes, remuneration and social security | 45 | €142,480 | €104,774 | -€37,706 | -26.5% |
| Taxes | 450/3 | €90,658 | €56,527 | -€34,131 | -37.6% |
| Remuneration and social security | 454/9 | €51,822 | €48,247 | -€3,575 | -6.9% |
| Other amounts payable | 47/48 | €95,710 | €95,316 | -€394 | -0.4% |
| Accrued charges and deferred income | 492/3 | €2,376 | €2,060 | -€316 | -13.3% |
| Remuneration, social security and pensions | 62 | €443,265 | €442,124 | -€1,141 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,070 | €24,071 | -€3,999 | -14.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €41,315 | -€75,331 | -€116,646 | |
| Other operating charges | 640/8 | €15,860 | €69,839 | +€53,979 | +340% |
| Gross operating margin | 9900 | €844,320 | €649,413 | -€194,907 | -23.1% |
| Operating profit (loss) | 9901 | €315,811 | €188,710 | -€127,100 | -40.2% |
| Financial income | 75/76B | €2,225 | €44,636 | +€42,411 | +1,906% |
| Recurring financial income | 75 | €2,225 | €44,636 | +€42,411 | +1,906% |
| Financial charges | 65/66B | €64,555 | €88,244 | +€23,689 | +36.7% |
| Recurring financial charges | 65 | €64,555 | €88,244 | +€23,689 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | €253,480 | €145,102 | -€108,378 | -42.8% |
| Income taxes | 67/77 | €75,793 | €36,679 | -€39,114 | -51.6% |
| Profit (loss) for the period | 9904 | €177,688 | €108,424 | -€69,264 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €177,688 | €108,424 | -€69,264 | -39.0% |
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.