HECHA: 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.
HECHA
Largest movements
- Cash +€35,169
up €35,169 (+30.9%), from €113,647 to €148,816
mainly Net result for the year (+€205,167) and Other debts (+€20,751)
- Tangible fixed assets -€9,247
down €9,247 (-24.7%), from €37,383 to €28,136
of which Furniture and vehicles: -€8,931
- Receivables within one year +€8,924
up €8,924 (+12.6%), from €70,726 to €79,650
- Other debts +€20,751
up €20,751 (+13.9%), from €149,724 to €170,475
- Tax, wage and social debts +€10,832
up €10,832 (+106.5%), from €10,168 to €21,000
- Reserves +€5,167
up €5,167 (+10.3%), from €50,209 to €55,376
- Financial income +€70,675
up €70,675 (+140.6%), from €50,255 to €120,930
- Gross operating margin +€12,708
up €12,708 (+11.9%), from €106,629 to €119,337
- Taxes +€3,621
up €3,621 (+17.3%), from €20,883 to €24,504
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 | €235,540 | €271,951 | +€36,411 | +15.5% |
| Fixed assets | 21/28 | €50,633 | €41,386 | -€9,247 | -18.3% |
| Tangible fixed assets | 22/27 | €37,383 | €28,136 | -€9,247 | -24.7% |
| Plant, machinery and equipment | 23 | €1,137 | €821 | -€316 | -27.8% |
| Furniture and vehicles | 24 | €36,246 | €27,315 | -€8,931 | -24.6% |
| Financial fixed assets | 28 | €13,250 | €13,250 | = | 0.0% |
| Current assets | 29/58 | €184,907 | €230,566 | +€45,658 | +24.7% |
| Amounts receivable within one year | 40/41 | €70,726 | €79,650 | +€8,924 | +12.6% |
| Other amounts receivable | 41 | €70,726 | €79,650 | +€8,924 | +12.6% |
| Cash at bank and in hand | 54/58 | €113,647 | €148,816 | +€35,169 | +30.9% |
| Deferred charges and accrued income | 490/1 | €533 | €2,099 | +€1,566 | +293.5% |
| Total equity and liabilities | 10/49 | €235,540 | €271,951 | +€36,411 | +15.5% |
| Equity | 10/15 | €65,209 | €70,376 | +€5,167 | +7.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €50,209 | €55,376 | +€5,167 | +10.3% |
| Distributable reserves | 133 | €50,209 | €55,376 | +€5,167 | +10.3% |
| Amounts payable | 17/49 | €170,332 | €201,575 | +€31,244 | +18.3% |
| Amounts payable within one year | 42/48 | €170,332 | €201,575 | +€31,244 | +18.3% |
| Trade debts | 44 | €10,440 | €10,100 | -€340 | -3.3% |
| Suppliers | 440/4 | €10,440 | €10,100 | -€340 | -3.3% |
| Taxes, remuneration and social security | 45 | €10,168 | €21,000 | +€10,832 | +106.5% |
| Taxes | 450/3 | €10,168 | €21,000 | +€10,832 | +106.5% |
| Other amounts payable | 47/48 | €149,724 | €170,475 | +€20,751 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,703 | €9,247 | +€544 | +6.3% |
| Other operating charges | 640/8 | €1,552 | €1,306 | -€246 | -15.8% |
| Gross operating margin | 9900 | €106,629 | €119,337 | +€12,708 | +11.9% |
| Operating profit (loss) | 9901 | €96,374 | €108,783 | +€12,409 | +12.9% |
| Financial income | 75/76B | €50,255 | €120,930 | +€70,675 | +140.6% |
| Recurring financial income | 75 | €50,255 | €120,930 | +€70,675 | +140.6% |
| Financial charges | 65/66B | €60 | €42 | -€18 | -29.9% |
| Recurring financial charges | 65 | €60 | €42 | -€18 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €146,569 | €229,671 | +€83,102 | +56.7% |
| Income taxes | 67/77 | €20,883 | €24,504 | +€3,621 | +17.3% |
| Profit (loss) for the period | 9904 | €125,686 | €205,167 | +€79,481 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €125,686 | €205,167 | +€79,481 | +63.2% |
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 6 October 2026 via checked.be.