HECKE: 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.
HECKE
Largest movements
- Tangible fixed assets -€65,531
down €65,531 (-4.7%), from €1.4m to €1.3m
of which Plant, machinery and equipment: -€37,122
- Profit (loss) carried forward -€67,639
down €67,639 (-26.4%), from -€256,099 to -€323,738
- Debts after one year +€39,719
up €39,719 (+3.0%), from €1.3m to €1.4m
- Provisions -€27,708
no longer reported in 2025 (was €27,708)
- Gross operating margin -€61,445
down €61,445 (-74.6%), from €82,332 to €20,887
- Provisions -€10,208
down €10,208 (-58.3%), from -€17,500 to -€27,708
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 | €1,452,759 | €1,387,452 | -€65,307 | -4.5% |
| Fixed assets | 21/28 | €1,383,839 | €1,318,308 | -€65,531 | -4.7% |
| Tangible fixed assets | 22/27 | €1,383,839 | €1,318,308 | -€65,531 | -4.7% |
| Land and buildings | 22 | €1,077,152 | €1,048,743 | -€28,409 | -2.6% |
| Plant, machinery and equipment | 23 | €306,687 | €269,565 | -€37,122 | -12.1% |
| Current assets | 29/58 | €68,920 | €69,144 | +€224 | +0.3% |
| Amounts receivable within one year | 40/41 | €1,549 | €2,135 | +€586 | +37.8% |
| Trade receivables | 40 | €1,549 | €2,135 | +€586 | +37.8% |
| Cash at bank and in hand | 54/58 | €67,371 | €67,009 | -€362 | -0.5% |
| Total equity and liabilities | 10/49 | €1,452,759 | €1,387,452 | -€65,307 | -4.5% |
| Equity | 10/15 | €57,053 | -€10,586 | -€67,639 | |
| Contributions | 10/11 | €284,684 | €284,684 | = | 0.0% |
| Reserves | 13 | €28,468 | €28,468 | = | 0.0% |
| Distributable reserves | 133 | €28,468 | €28,468 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€256,099 | -€323,738 | -€67,639 | -26.4% |
| Provisions and deferred taxes | 16 | €27,708 | - | -€27,708 | |
| Provisions for liabilities and charges | 160/5 | €27,708 | - | -€27,708 | |
| Other liabilities and charges | 164/5 | €27,708 | - | -€27,708 | |
| Amounts payable | 17/49 | €1,367,998 | €1,398,038 | +€30,040 | +2.2% |
| Amounts payable after more than one year | 17 | €1,321,391 | €1,361,110 | +€39,719 | +3.0% |
| Other amounts payable | 178/9 | €1,321,391 | €1,361,110 | +€39,719 | +3.0% |
| Amounts payable within one year | 42/48 | €29,732 | €28,678 | -€1,054 | -3.5% |
| Trade debts | 44 | €3,431 | €2,905 | -€526 | -15.3% |
| Suppliers | 440/4 | €3,431 | €2,905 | -€526 | -15.3% |
| Taxes, remuneration and social security | 45 | €316 | - | -€316 | |
| Taxes | 450/3 | €316 | - | -€316 | |
| Other amounts payable | 47/48 | €25,985 | €25,773 | -€212 | -0.8% |
| Accrued charges and deferred income | 492/3 | €16,875 | €8,250 | -€8,625 | -51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,234 | €65,530 | +€296 | +0.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€17,500 | -€27,708 | -€10,208 | -58.3% |
| Other operating charges | 640/8 | €10,106 | €10,507 | +€401 | +4.0% |
| Non-recurring operating charges | 66A | €2,728 | - | -€2,728 | |
| Gross operating margin | 9900 | €82,332 | €20,887 | -€61,445 | -74.6% |
| Operating profit (loss) | 9901 | €21,764 | -€27,442 | -€49,206 | |
| Financial charges | 65/66B | €40,043 | €40,197 | +€154 | +0.4% |
| Recurring financial charges | 65 | €40,043 | €40,197 | +€154 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,279 | -€67,639 | -€49,360 | -270% |
| Profit (loss) for the period | 9904 | -€18,279 | -€67,639 | -€49,360 | -270% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,279 | -€67,639 | -€49,360 | -270% |
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.