HEBETTE Frères: 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.
HEBETTE Frères
Largest movements
- Tangible fixed assets -€264,052
down €264,052 (-33.6%), from €786,062 to €522,009
- Stocks and contracts +€78,638
up €78,638 (+23.3%), from €336,936 to €415,574
of which Contracts in progress: +€97,330
- Cash +€55,327
up €55,327 (+105%), from €52,488 to €107,815
mainly Depreciation (+€177,743) and Investment in fixed assets (net) (+€86,309)
- Receivables within one year +€22,032
up €22,032 (+32.5%), from €67,837 to €89,869
of which Other amounts receivable: +€12,217
- Profit (loss) carried forward -€87,317
down €87,317 (-28.4%), from €307,443 to €220,127
- Debts after one year -€80,389
down €80,389 (-19.3%), from €416,182 to €335,793
of which Financial debts: -€83,101
- Trade debts +€22,260
up €22,260 (+35.2%), from €63,150 to €85,410
- Current portion of long-term debt +€18,967
up €18,967 (+16.6%), from €114,011 to €132,978
- Tax, wage and social debts +€18,438
up €18,438 (+964%), from €1,912 to €20,349
of which Remuneration and social security: +€15,484
- Gross operating margin -€132,131
down €132,131 (-20.5%), from €644,867 to €512,737
- Staff costs -€13,518
down €13,518 (-3.4%), from €392,744 to €379,226
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 | €1,243,323 | €1,135,268 | -€108,055 | -8.7% |
| Fixed assets | 21/28 | €786,062 | €522,009 | -€264,052 | -33.6% |
| Tangible fixed assets | 22/27 | €786,062 | €522,009 | -€264,052 | -33.6% |
| Land and buildings | 22 | €294,452 | €191,916 | -€102,535 | -34.8% |
| Plant, machinery and equipment | 23 | €60,286 | €43,492 | -€16,794 | -27.9% |
| Furniture and vehicles | 24 | €155,308 | €109,629 | -€45,680 | -29.4% |
| Leasing and similar rights | 25 | €276,016 | €176,973 | -€99,043 | -35.9% |
| Current assets | 29/58 | €457,261 | €613,259 | +€155,997 | +34.1% |
| Stocks and contracts in progress | 3 | €336,936 | €415,574 | +€78,638 | +23.3% |
| Stocks | 30/36 | €319,612 | €300,920 | -€18,692 | -5.8% |
| Contracts in progress | 37 | €17,324 | €114,654 | +€97,330 | +562% |
| Amounts receivable within one year | 40/41 | €67,837 | €89,869 | +€22,032 | +32.5% |
| Trade receivables | 40 | €50,982 | €60,796 | +€9,814 | +19.3% |
| Other amounts receivable | 41 | €16,856 | €29,073 | +€12,217 | +72.5% |
| Cash at bank and in hand | 54/58 | €52,488 | €107,815 | +€55,327 | +105% |
| Total equity and liabilities | 10/49 | €1,243,323 | €1,135,268 | -€108,055 | -8.7% |
| Equity | 10/15 | €444,689 | €357,372 | -€87,317 | -19.6% |
| Contributions | 10/11 | €122,000 | €122,000 | = | 0.0% |
| Capital | 10 | €122,000 | €122,000 | = | 0.0% |
| Issued capital | 100 | €122,000 | €122,000 | = | 0.0% |
| Reserves | 13 | €15,245 | €15,245 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,519 | €12,519 | = | 0.0% |
| Legal reserve | 130 | €12,519 | €12,519 | = | 0.0% |
| Distributable reserves | 133 | €2,727 | €2,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | €307,443 | €220,127 | -€87,317 | -28.4% |
| Amounts payable | 17/49 | €798,635 | €777,896 | -€20,738 | -2.6% |
| Amounts payable after more than one year | 17 | €416,182 | €335,793 | -€80,389 | -19.3% |
| Financial debts | 170/4 | €344,077 | €260,976 | -€83,101 | -24.2% |
| Other amounts payable | 178/9 | €72,104 | €74,817 | +€2,712 | +3.8% |
| Amounts payable within one year | 42/48 | €382,453 | €442,103 | +€59,650 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €114,011 | €132,978 | +€18,967 | +16.6% |
| Financial debts | 43 | €203,380 | €203,366 | -€14 | 0.0% |
| Credit institutions | 430/8 | €203,380 | €203,366 | -€14 | 0.0% |
| Trade debts | 44 | €63,150 | €85,410 | +€22,260 | +35.2% |
| Suppliers | 440/4 | €63,150 | €85,410 | +€22,260 | +35.2% |
| Taxes, remuneration and social security | 45 | €1,912 | €20,349 | +€18,438 | +964% |
| Taxes | 450/3 | - | €2,953 | +€2,953 | |
| Remuneration and social security | 454/9 | €1,912 | €17,396 | +€15,484 | +810% |
| Non-recurring operating income | 76A | - | €6,131 | +€6,131 | |
| Remuneration, social security and pensions | 62 | €392,744 | €379,226 | -€13,518 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172,521 | €177,743 | +€5,222 | +3.0% |
| Other operating charges | 640/8 | €12,417 | €7,636 | -€4,782 | -38.5% |
| Gross operating margin | 9900 | €644,867 | €512,737 | -€132,131 | -20.5% |
| Operating profit (loss) | 9901 | €67,185 | -€51,868 | -€119,053 | |
| Financial income | 75/76B | €562 | €4 | -€558 | -99.3% |
| Recurring financial income | 75 | €562 | €4 | -€558 | -99.3% |
| Financial charges | 65/66B | €41,615 | €36,025 | -€5,589 | -13.4% |
| Recurring financial charges | 65 | €41,615 | €36,025 | -€5,589 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €26,132 | -€87,889 | -€114,022 | |
| Income taxes | 67/77 | €5,000 | -€573 | -€5,573 | |
| Profit (loss) for the period | 9904 | €21,132 | -€87,317 | -€108,449 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,132 | -€87,317 | -€108,449 |
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 26 October 2026 via checked.be.