HECHTRECHT: 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.
HECHTRECHT
Largest movements
- Cash +€53,314
up €53,314 (+35.8%), from €148,992 to €202,305
mainly Current investments (+€25,000) and Net result for the year (+€21,170)
- Current investments -€25,000
down €25,000 (-15.6%), from €159,945 to €134,945
- Tangible fixed assets -€11,687
down €11,687 (-14.3%), from €81,748 to €70,061
of which Land and buildings: -€6,000
- Receivables within one year +€10,064
up €10,064 (+22.4%), from €44,880 to €54,944
of which Trade receivables: +€7,815
- Profit (loss) carried forward +€21,170
up €21,170 (+6.3%), from €336,811 to €357,981
- Other debts +€9,708
up €9,708 (+161%), from €6,043 to €15,751
- Debts after one year -€6,000
down €6,000 (-10.4%), from €57,500 to €51,500
- Gross operating margin -€18,965
down €18,965 (-30.2%), from €62,699 to €43,734
- Taxes -€3,113
down €3,113 (-27.6%), from €11,263 to €8,150
- Depreciation +€1,645
up €1,645 (+16.4%), from €10,042 to €11,687
- Financial income +€1,206
up €1,206 (+144%), from €840 to €2,047
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 | €438,148 | €463,732 | +€25,584 | +5.8% |
| Fixed assets | 21/28 | €81,798 | €70,111 | -€11,687 | -14.3% |
| Tangible fixed assets | 22/27 | €81,748 | €70,061 | -€11,687 | -14.3% |
| Land and buildings | 22 | €56,581 | €50,581 | -€6,000 | -10.6% |
| Furniture and vehicles | 24 | €15,299 | €11,135 | -€4,164 | -27.2% |
| Other tangible fixed assets | 26 | €9,868 | €8,345 | -€1,523 | -15.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €356,350 | €393,621 | +€37,271 | +10.5% |
| Amounts receivable within one year | 40/41 | €44,880 | €54,944 | +€10,064 | +22.4% |
| Trade receivables | 40 | €44,778 | €52,593 | +€7,815 | +17.5% |
| Other amounts receivable | 41 | €101 | €2,350 | +€2,249 | +2,216% |
| Current investments | 50/53 | €159,945 | €134,945 | -€25,000 | -15.6% |
| Cash at bank and in hand | 54/58 | €148,992 | €202,305 | +€53,314 | +35.8% |
| Deferred charges and accrued income | 490/1 | €2,534 | €1,428 | -€1,107 | -43.7% |
| Total equity and liabilities | 10/49 | €438,148 | €463,732 | +€25,584 | +5.8% |
| Equity | 10/15 | €357,271 | €378,441 | +€21,170 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €336,811 | €357,981 | +€21,170 | +6.3% |
| Amounts payable | 17/49 | €80,877 | €85,291 | +€4,414 | +5.5% |
| Amounts payable after more than one year | 17 | €57,500 | €51,500 | -€6,000 | -10.4% |
| Financial debts | 170/4 | €57,500 | €51,500 | -€6,000 | -10.4% |
| Amounts payable within one year | 42/48 | €23,377 | €33,791 | +€10,414 | +44.6% |
| Current portion of amounts payable after more than one year | 42 | €7,689 | €9,384 | +€1,695 | +22.0% |
| Trade debts | 44 | €2,685 | €1,038 | -€1,647 | -61.3% |
| Suppliers | 440/4 | €2,685 | €1,038 | -€1,647 | -61.3% |
| Taxes, remuneration and social security | 45 | €6,960 | €7,618 | +€658 | +9.5% |
| Taxes | 450/3 | €6,960 | €7,618 | +€658 | +9.5% |
| Other amounts payable | 47/48 | €6,043 | €15,751 | +€9,708 | +161% |
| Remuneration, social security and pensions | 62 | €603 | €250 | -€353 | -58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,042 | €11,687 | +€1,645 | +16.4% |
| Other operating charges | 640/8 | €2,272 | €2,347 | +€75 | +3.3% |
| Gross operating margin | 9900 | €62,699 | €43,734 | -€18,965 | -30.2% |
| Operating profit (loss) | 9901 | €49,782 | €29,450 | -€20,332 | -40.8% |
| Financial income | 75/76B | €840 | €2,047 | +€1,206 | +144% |
| Recurring financial income | 75 | €840 | €2,047 | +€1,206 | +144% |
| Financial charges | 65/66B | €2,265 | €2,177 | -€88 | -3.9% |
| Recurring financial charges | 65 | €2,265 | €2,177 | -€88 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €48,357 | €29,320 | -€19,037 | -39.4% |
| Income taxes | 67/77 | €11,263 | €8,150 | -€3,113 | -27.6% |
| Profit (loss) for the period | 9904 | €37,095 | €21,170 | -€15,925 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,095 | €21,170 | -€15,925 | -42.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.