Hebotek: 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.
Hebotek
Largest movements
- Tangible fixed assets -€9,543
down €9,543 (-13.5%), from €70,536 to €60,993
of which Furniture and vehicles: -€7,694
- Deferred charges and accrued income +€8,481
up €8,481 (+659.1%), from €1,287 to €9,768
- Cash -€6,843
down €6,843 (-5.0%), from €137,334 to €130,490
mainly Deferred charges and accrued income (-€8,481) and Debts after one year (-€7,384)
- Receivables within one year +€2,445
up €2,445 (+10.5%), from €23,370 to €25,815
of which Other amounts receivable: +€2,173
- Debts after one year -€7,384
down €7,384 (-38.8%), from €19,038 to €11,654
- Other debts -€5,059
down €5,059 (-23.8%), from €21,289 to €16,230
- Reserves +€4,232
up €4,232 (+2.5%), from €168,776 to €173,008
- Gross operating margin -€29,589
down €29,589 (-52.6%), from €56,250 to €26,661
- Taxes -€8,758
down €8,758 (-67.8%), from €12,920 to €4,162
- Depreciation +€3,437
up €3,437 (+30.5%), from €11,262 to €14,699
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.
Cash bridge derived
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 | €232,526 | €227,066 | -€5,460 | -2.3% |
| Fixed assets | 21/28 | €70,536 | €60,993 | -€9,543 | -13.5% |
| Tangible fixed assets | 22/27 | €70,536 | €60,993 | -€9,543 | -13.5% |
| Plant, machinery and equipment | 23 | €36,438 | €34,589 | -€1,849 | -5.1% |
| Furniture and vehicles | 24 | €34,098 | €26,404 | -€7,694 | -22.6% |
| Current assets | 29/58 | €161,990 | €166,073 | +€4,083 | +2.5% |
| Amounts receivable within one year | 40/41 | €23,370 | €25,815 | +€2,445 | +10.5% |
| Trade receivables | 40 | €15,249 | €15,521 | +€272 | +1.8% |
| Other amounts receivable | 41 | €8,121 | €10,293 | +€2,173 | +26.8% |
| Cash at bank and in hand | 54/58 | €137,334 | €130,490 | -€6,843 | -5.0% |
| Deferred charges and accrued income | 490/1 | €1,287 | €9,768 | +€8,481 | +659.1% |
| Total equity and liabilities | 10/49 | €232,526 | €227,066 | -€5,460 | -2.3% |
| Equity | 10/15 | €171,776 | €176,008 | +€4,232 | +2.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €168,776 | €173,008 | +€4,232 | +2.5% |
| Distributable reserves | 133 | €168,776 | €173,008 | +€4,232 | +2.5% |
| Amounts payable | 17/49 | €60,750 | €51,058 | -€9,692 | -16.0% |
| Amounts payable after more than one year | 17 | €19,038 | €11,654 | -€7,384 | -38.8% |
| Financial debts | 170/4 | €19,038 | €11,654 | -€7,384 | -38.8% |
| Amounts payable within one year | 42/48 | €41,635 | €38,602 | -€3,033 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €7,091 | €7,384 | +€294 | +4.1% |
| Trade debts | 44 | €1,995 | €1,876 | -€119 | -6.0% |
| Suppliers | 440/4 | €1,995 | €1,876 | -€119 | -6.0% |
| Taxes, remuneration and social security | 45 | €11,261 | €13,112 | +€1,851 | +16.4% |
| Taxes | 450/3 | €11,261 | €13,112 | +€1,851 | +16.4% |
| Other amounts payable | 47/48 | €21,289 | €16,230 | -€5,059 | -23.8% |
| Accrued charges and deferred income | 492/3 | €77 | €802 | +€725 | +938.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,262 | €14,699 | +€3,437 | +30.5% |
| Other operating charges | 640/8 | €1,568 | €1,481 | -€87 | -5.5% |
| Gross operating margin | 9900 | €56,250 | €26,661 | -€29,589 | -52.6% |
| Operating profit (loss) | 9901 | €43,421 | €10,481 | -€32,939 | -75.9% |
| Financial income | 75/76B | €531 | €686 | +€156 | +29.3% |
| Recurring financial income | 75 | €531 | €686 | +€156 | +29.3% |
| Financial charges | 65/66B | €955 | €1,108 | +€153 | +16.0% |
| Recurring financial charges | 65 | €955 | €1,108 | +€153 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €42,996 | €10,060 | -€32,936 | -76.6% |
| Income taxes | 67/77 | €12,920 | €4,162 | -€8,758 | -67.8% |
| Profit (loss) for the period | 9904 | €30,076 | €5,898 | -€24,178 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,076 | €5,898 | -€24,178 | -80.4% |
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 12 October 2026 via checked.be.