HECK PHARMA: 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 PHARMA
Largest movements
- Cash +€89,057
up €89,057 (+38.8%), from €229,599 to €318,656
mainly Net result for the year (+€176,188) and Other debts (+€38,749)
- Receivables within one year -€14,126
down €14,126 (-12.4%), from €113,544 to €99,418
of which Trade receivables: -€13,505
- Stocks and contracts +€10,408
up €10,408 (+12.6%), from €82,823 to €93,231
- Other debts +€38,749
up €38,749 (+38.6%), from €100,307 to €139,056
- Profit (loss) carried forward +€36,188
up €36,188 (+32.3%), from €112,009 to €148,197
- Tax, wage and social debts +€21,192
up €21,192 (+54.9%), from €38,601 to €59,793
of which Taxes: +€22,671
- Trade debts -€15,080
down €15,080 (-8.9%), from €170,202 to €155,122
- Gross operating margin +€81,557
up €81,557 (+22.0%), from €370,354 to €451,911
- Taxes +€20,521
up €20,521 (+46.2%), from €44,379 to €64,900
- Staff costs +€10,036
up €10,036 (+5.3%), from €190,919 to €200,955
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 | €441,119 | €522,168 | +€81,050 | +18.4% |
| Fixed assets | 21/28 | €15,130 | €10,147 | -€4,983 | -32.9% |
| Tangible fixed assets | 22/27 | €15,130 | €10,147 | -€4,983 | -32.9% |
| Land and buildings | 22 | €5,446 | €5,165 | -€282 | -5.2% |
| Furniture and vehicles | 24 | €9,684 | €4,982 | -€4,702 | -48.5% |
| Current assets | 29/58 | €425,988 | €512,021 | +€86,033 | +20.2% |
| Stocks and contracts in progress | 3 | €82,823 | €93,231 | +€10,408 | +12.6% |
| Stocks | 30/36 | €82,823 | €93,231 | +€10,408 | +12.6% |
| Amounts receivable within one year | 40/41 | €113,544 | €99,418 | -€14,126 | -12.4% |
| Trade receivables | 40 | €112,923 | €99,418 | -€13,505 | -12.0% |
| Other amounts receivable | 41 | €621 | - | -€621 | |
| Cash at bank and in hand | 54/58 | €229,599 | €318,656 | +€89,057 | +38.8% |
| Deferred charges and accrued income | 490/1 | €22 | €715 | +€693 | +3161.0% |
| Total equity and liabilities | 10/49 | €441,119 | €522,168 | +€81,050 | +18.4% |
| Equity | 10/15 | €132,009 | €168,197 | +€36,188 | +27.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,009 | €148,197 | +€36,188 | +32.3% |
| Amounts payable | 17/49 | €309,109 | €353,972 | +€44,862 | +14.5% |
| Amounts payable within one year | 42/48 | €309,109 | €353,972 | +€44,862 | +14.5% |
| Trade debts | 44 | €170,202 | €155,122 | -€15,080 | -8.9% |
| Suppliers | 440/4 | €170,202 | €155,122 | -€15,080 | -8.9% |
| Taxes, remuneration and social security | 45 | €38,601 | €59,793 | +€21,192 | +54.9% |
| Taxes | 450/3 | €9,366 | €32,037 | +€22,671 | +242.1% |
| Remuneration and social security | 454/9 | €29,235 | €27,756 | -€1,479 | -5.1% |
| Other amounts payable | 47/48 | €100,307 | €139,056 | +€38,749 | +38.6% |
| Remuneration, social security and pensions | 62 | €190,919 | €200,955 | +€10,036 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,605 | €4,983 | +€379 | +8.2% |
| Other operating charges | 640/8 | €4,554 | €4,959 | +€405 | +8.9% |
| Gross operating margin | 9900 | €370,354 | €451,911 | +€81,557 | +22.0% |
| Operating profit (loss) | 9901 | €170,277 | €241,014 | +€70,737 | +41.5% |
| Financial income | 75/76B | €1,222 | €3,338 | +€2,116 | +173.2% |
| Recurring financial income | 75 | €1,222 | €3,338 | +€2,116 | +173.2% |
| Financial charges | 65/66B | €4,003 | €3,265 | -€738 | -18.4% |
| Recurring financial charges | 65 | €4,003 | €3,265 | -€738 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €167,496 | €241,087 | +€73,592 | +43.9% |
| Income taxes | 67/77 | €44,379 | €64,900 | +€20,521 | +46.2% |
| Profit (loss) for the period | 9904 | €123,117 | €176,188 | +€53,071 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €123,117 | €176,188 | +€53,071 | +43.1% |
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 2 October 2026 via checked.be.