HEBRIKA: what changed
Two fiscal 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.
HEBRIKA
Largest movements
- Tangible fixed assets -€303
down €303 (-3.3%), from €9,169 to €8,865
- Cash +€261
up €261 (+101.1%), from €258 to €519
mainly Other debts (+€1,942) and Depreciation (+€303)
- Profit (loss) carried forward -€2,085
down €2,085 (-4.2%), from -€49,882 to -€51,968
- Other debts +€1,942
up €1,942 (+6.9%), from €28,084 to €30,025
- Trade debts +€243
new in 2025: €243
- Reserves -€145
no longer reported in 2025 (was €145)
- Gross operating margin +€4,168
up €4,168, from -€3,758 to €410
- Financial charges -€856
down €856 (-96.4%), from €888 to €32
- Depreciation +€117
up €117 (+62.7%), from €187 to €303
- Other operating charges -€104
down €104 (-4.7%), from €2,234 to €2,129
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 | €9,672 | €9,638 | -€34 | -0.3% |
| Fixed assets | 21/28 | €9,169 | €8,865 | -€303 | -3.3% |
| Tangible fixed assets | 22/27 | €9,169 | €8,865 | -€303 | -3.3% |
| Land and buildings | 22 | €9,169 | €8,865 | -€303 | -3.3% |
| Current assets | 29/58 | €504 | €773 | +€270 | +53.6% |
| Cash at bank and in hand | 54/58 | €258 | €519 | +€261 | +101.1% |
| Deferred charges and accrued income | 490/1 | €246 | €254 | +€9 | +3.6% |
| Total equity and liabilities | 10/49 | €9,672 | €9,638 | -€34 | -0.3% |
| Equity | 10/15 | -€18,750 | -€20,981 | -€2,231 | -11.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €145 | - | -€145 | |
| Non-distributable reserves | 130/1 | €145 | - | -€145 | |
| Legal reserve | 130 | €145 | - | -€145 | |
| Profit (loss) carried forward | 14 | -€49,882 | -€51,968 | -€2,085 | -4.2% |
| Amounts payable | 17/49 | €28,422 | €30,619 | +€2,197 | +7.7% |
| Amounts payable within one year | 42/48 | €28,422 | €30,619 | +€2,197 | +7.7% |
| Trade debts | 44 | - | €243 | +€243 | |
| Suppliers | 440/4 | - | €243 | +€243 | |
| Taxes, remuneration and social security | 45 | €339 | €351 | +€12 | +3.5% |
| Taxes | 450/3 | €339 | €351 | +€12 | +3.5% |
| Other amounts payable | 47/48 | €28,084 | €30,025 | +€1,942 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187 | €303 | +€117 | +62.7% |
| Other operating charges | 640/8 | €2,234 | €2,129 | -€104 | -4.7% |
| Gross operating margin | 9900 | -€3,758 | €410 | +€4,168 | |
| Operating profit (loss) | 9901 | -€6,178 | -€2,023 | +€4,155 | +67.3% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €888 | €32 | -€856 | -96.4% |
| Recurring financial charges | 65 | €888 | €32 | -€856 | -96.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,063 | -€2,055 | +€5,009 | +70.9% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€7,238 | -€2,231 | +€5,007 | +69.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,238 | -€2,231 | +€5,007 | +69.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.