HECKIT: 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.
HECKIT
Largest movements
- Tangible fixed assets -€29,338
down €29,338 (-32.1%), from €91,365 to €62,027
- Cash -€17,783
down €17,783 (-90.5%), from €19,653 to €1,871
mainly Other debts (-€42,645) and Trade debts (-€19,661)
- Receivables within one year -€8,366
down €8,366 (-20.3%), from €41,272 to €32,906
of which Trade receivables: -€9,057
- Other debts -€42,645
down €42,645 (-30.5%), from €140,026 to €97,381
- Trade debts -€19,661
down €19,661 (-62.5%), from €31,439 to €11,779
- Profit (loss) carried forward +€6,971
up €6,971 (+7.8%), from -€89,095 to -€82,124
- Debts after one year -€5,311
down €5,311 (-31.3%), from €16,960 to €11,649
- Tax, wage and social debts +€4,021
up €4,021 (+36.8%), from €10,915 to €14,937
of which Remuneration and social security: +€5,877
- Gross operating margin +€59,184
up €59,184 (+151.0%), from €39,183 to €98,366
- Staff costs +€10,367
up €10,367 (+26.8%), from €38,686 to €49,053
- Depreciation +€6,413
up €6,413 (+28.0%), from €22,925 to €29,338
- Financial charges +€3,571
up €3,571 (+50.1%), from €7,135 to €10,706
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 | €255,711 | €199,596 | -€56,115 | -21.9% |
| Fixed assets | 21/28 | €95,246 | €65,908 | -€29,338 | -30.8% |
| Tangible fixed assets | 22/27 | €91,365 | €62,027 | -€29,338 | -32.1% |
| Land and buildings | 22 | €7,792 | €6,497 | -€1,294 | -16.6% |
| Plant, machinery and equipment | 23 | €3,402 | €2,487 | -€915 | -26.9% |
| Furniture and vehicles | 24 | €33,987 | €19,347 | -€14,640 | -43.1% |
| Leasing and similar rights | 25 | €26,074 | €18,699 | -€7,375 | -28.3% |
| Other tangible fixed assets | 26 | €20,110 | €14,996 | -€5,114 | -25.4% |
| Financial fixed assets | 28 | €3,881 | €3,881 | = | 0.0% |
| Current assets | 29/58 | €160,465 | €133,688 | -€26,777 | -16.7% |
| Amounts receivable within one year | 40/41 | €41,272 | €32,906 | -€8,366 | -20.3% |
| Trade receivables | 40 | €38,831 | €29,774 | -€9,057 | -23.3% |
| Other amounts receivable | 41 | €2,441 | €3,132 | +€692 | +28.3% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,653 | €1,871 | -€17,783 | -90.5% |
| Deferred charges and accrued income | 490/1 | €74,540 | €73,911 | -€628 | -0.8% |
| Total equity and liabilities | 10/49 | €255,711 | €199,596 | -€56,115 | -21.9% |
| Equity | 10/15 | €51,352 | €58,323 | +€6,971 | +13.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €128,047 | €128,047 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €126,807 | €126,807 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,095 | -€82,124 | +€6,971 | +7.8% |
| Amounts payable | 17/49 | €204,359 | €141,272 | -€63,086 | -30.9% |
| Amounts payable after more than one year | 17 | €16,960 | €11,649 | -€5,311 | -31.3% |
| Financial debts | 170/4 | €16,960 | €11,649 | -€5,311 | -31.3% |
| Amounts payable within one year | 42/48 | €187,256 | €129,408 | -€57,848 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €4,875 | €5,311 | +€436 | +8.9% |
| Trade debts | 44 | €31,439 | €11,779 | -€19,661 | -62.5% |
| Suppliers | 440/4 | €31,439 | €11,779 | -€19,661 | -62.5% |
| Taxes, remuneration and social security | 45 | €10,915 | €14,937 | +€4,021 | +36.8% |
| Taxes | 450/3 | €10,705 | €8,849 | -€1,856 | -17.3% |
| Remuneration and social security | 454/9 | €210 | €6,087 | +€5,877 | +2800.0% |
| Other amounts payable | 47/48 | €140,026 | €97,381 | -€42,645 | -30.5% |
| Accrued charges and deferred income | 492/3 | €143 | €216 | +€73 | +50.9% |
| Remuneration, social security and pensions | 62 | €38,686 | €49,053 | +€10,367 | +26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,925 | €29,338 | +€6,413 | +28.0% |
| Other operating charges | 640/8 | €4,159 | €3,344 | -€815 | -19.6% |
| Gross operating margin | 9900 | €39,183 | €98,366 | +€59,184 | +151.0% |
| Operating profit (loss) | 9901 | -€26,587 | €16,631 | +€43,218 | |
| Financial income | 75/76B | €1,502 | €1,506 | +€5 | +0.3% |
| Recurring financial income | 75 | €1,502 | €1,506 | +€5 | +0.3% |
| Financial charges | 65/66B | €7,135 | €10,706 | +€3,571 | +50.1% |
| Recurring financial charges | 65 | €7,135 | €10,706 | +€3,571 | +50.1% |
| Profit (loss) for the period before taxes | 9903 | -€32,220 | €7,432 | +€39,652 | |
| Income taxes | 67/77 | €494 | €460 | -€34 | -6.9% |
| Profit (loss) for the period | 9904 | -€32,714 | €6,971 | +€39,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,714 | €6,971 | +€39,686 |
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 1 October 2026 via checked.be.