HECKIMMO: 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.
HECKIMMO
Largest movements
- Tangible fixed assets -€2,859
down €2,859 (-3.1%), from €91,857 to €88,998
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,932
up €1,932 (+71.0%), from €2,720 to €4,653
- Depreciation +€478
up €478 (+11.5%), from €4,161 to €4,639
- Financial income -€332
down €332 (-8.8%), from €3,754 to €3,422
- Other operating charges +€47
up €47 (+1.2%), from €4,048 to €4,095
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 | €175,678 | €175,106 | -€572 | -0.3% |
| Fixed assets | 21/28 | €91,857 | €88,998 | -€2,859 | -3.1% |
| Tangible fixed assets | 22/27 | €91,857 | €88,998 | -€2,859 | -3.1% |
| Land and buildings | 22 | €91,857 | €88,998 | -€2,859 | -3.1% |
| Current assets | 29/58 | €83,821 | €86,108 | +€2,287 | +2.7% |
| Amounts receivable within one year | 40/41 | €61,653 | €62,324 | +€671 | +1.1% |
| Trade receivables | 40 | €58 | €0 | -€58 | -100.0% |
| Other amounts receivable | 41 | €61,595 | €62,324 | +€729 | +1.2% |
| Cash at bank and in hand | 54/58 | €21,062 | €22,630 | +€1,568 | +7.4% |
| Deferred charges and accrued income | 490/1 | €1,106 | €1,154 | +€48 | +4.3% |
| Total equity and liabilities | 10/49 | €175,678 | €175,106 | -€572 | -0.3% |
| Equity | 10/15 | €128,892 | €128,083 | -€809 | -0.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €53,650 | €53,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €47,500 | €47,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,742 | €12,933 | -€809 | -5.9% |
| Amounts payable | 17/49 | €46,786 | €47,023 | +€237 | +0.5% |
| Amounts payable within one year | 42/48 | €46,786 | €47,023 | +€237 | +0.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €484 | €721 | +€237 | +49.0% |
| Suppliers | 440/4 | €484 | €721 | +€237 | +49.0% |
| Other amounts payable | 47/48 | €46,302 | €46,302 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,161 | €4,639 | +€478 | +11.5% |
| Other operating charges | 640/8 | €4,048 | €4,095 | +€47 | +1.2% |
| Gross operating margin | 9900 | €2,720 | €4,653 | +€1,932 | +71.0% |
| Operating profit (loss) | 9901 | -€5,489 | -€4,081 | +€1,408 | +25.7% |
| Financial income | 75/76B | €3,754 | €3,422 | -€332 | -8.8% |
| Recurring financial income | 75 | €3,754 | €3,422 | -€332 | -8.8% |
| Financial charges | 65/66B | €160 | €150 | -€10 | -6.0% |
| Recurring financial charges | 65 | €160 | €150 | -€10 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,894 | -€809 | +€1,085 | +57.3% |
| Profit (loss) for the period | 9904 | -€1,894 | -€809 | +€1,085 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,894 | -€809 | +€1,085 | +57.3% |
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.