Heck.b: 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.
Heck.b
Largest movements
- Cash +€18,470
up €18,470 (+76.3%), from €24,214 to €42,684
mainly Net result for the year (+€104,602) and Other debts (+€16,401)
- Deferred charges and accrued income -€4,849
no longer reported in 2025 (was €4,849)
- Receivables within one year -€3,737
down €3,737 (-25.1%), from €14,892 to €11,155
of which Other amounts receivable: -€3,103
- Tangible fixed assets -€1,066
down €1,066 (-4.2%), from €25,369 to €24,303
of which Furniture and vehicles: -€690
- Other debts +€16,401
up €16,401 (+38.0%), from €43,139 to €59,540
- Accrued charges and deferred income -€4,939
no longer reported in 2025 (was €4,939)
- Profit (loss) carried forward -€2,398
down €2,398 (-74.3%), from €3,229 to €831
- Gross operating margin +€22,341
up €22,341 (+18.8%), from €118,742 to €141,084
- Taxes +€5,190
up €5,190 (+20.6%), from €25,196 to €30,386
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 | €69,324 | €78,142 | +€8,818 | +12.7% |
| Fixed assets | 21/28 | €25,369 | €24,303 | -€1,066 | -4.2% |
| Tangible fixed assets | 22/27 | €25,369 | €24,303 | -€1,066 | -4.2% |
| Furniture and vehicles | 24 | €1,148 | €458 | -€690 | -60.1% |
| Other tangible fixed assets | 26 | €24,220 | €23,845 | -€376 | -1.6% |
| Current assets | 29/58 | €43,955 | €53,839 | +€9,884 | +22.5% |
| Amounts receivable within one year | 40/41 | €14,892 | €11,155 | -€3,737 | -25.1% |
| Trade receivables | 40 | €11,789 | €11,155 | -€634 | -5.4% |
| Other amounts receivable | 41 | €3,103 | - | -€3,103 | |
| Cash at bank and in hand | 54/58 | €24,214 | €42,684 | +€18,470 | +76.3% |
| Deferred charges and accrued income | 490/1 | €4,849 | - | -€4,849 | |
| Total equity and liabilities | 10/49 | €69,324 | €78,142 | +€8,818 | +12.7% |
| Equity | 10/15 | €8,229 | €5,831 | -€2,398 | -29.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,229 | €831 | -€2,398 | -74.3% |
| Amounts payable | 17/49 | €61,095 | €72,311 | +€11,216 | +18.4% |
| Amounts payable within one year | 42/48 | €56,155 | €72,311 | +€16,155 | +28.8% |
| Taxes, remuneration and social security | 45 | €13,016 | €12,770 | -€246 | -1.9% |
| Taxes | 450/3 | €13,016 | €12,770 | -€246 | -1.9% |
| Other amounts payable | 47/48 | €43,139 | €59,540 | +€16,401 | +38.0% |
| Accrued charges and deferred income | 492/3 | €4,939 | - | -€4,939 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,647 | €4,841 | +€193 | +4.2% |
| Other operating charges | 640/8 | €1,367 | €1,062 | -€305 | -22.3% |
| Gross operating margin | 9900 | €118,742 | €141,084 | +€22,341 | +18.8% |
| Operating profit (loss) | 9901 | €112,728 | €135,181 | +€22,453 | +19.9% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €138 | €193 | +€55 | +39.8% |
| Recurring financial charges | 65 | €138 | €193 | +€55 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | €112,592 | €134,988 | +€22,396 | +19.9% |
| Income taxes | 67/77 | €25,196 | €30,386 | +€5,190 | +20.6% |
| Profit (loss) for the period | 9904 | €87,396 | €104,602 | +€17,206 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €87,396 | €104,602 | +€17,206 | +19.7% |
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.