HECLA: 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.
HECLA
Largest movements
- Cash -€45,006
down €45,006 (-35.1%), from €128,357 to €83,350
mainly Debts after one year (-€195,976) and Tax, wage and social debts (-€26,204)
- Debts after one year -€195,976
down €195,976 (-7.9%), from €2.5m to €2.3m
- Other debts +€150,000
up €150,000 (+37.9%), from €396,000 to €546,000
- Profit (loss) carried forward +€49,049
up €49,049 (+23.6%), from €208,063 to €257,112
- Other operating charges +€16,093
up €16,093 (+14,764%), from €109 to €16,202
- Taxes -€10,582
down €10,582, from €10,041 to -€541
- Gross operating margin -€3,034
down €3,034 (-2.7%), from €114,250 to €111,216
- Financial charges -€1,305
down €1,305 (-2.7%), from €47,811 to €46,506
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,311,400 | €3,289,331 | -€22,069 | -0.7% |
| Fixed assets | 21/28 | €3,133,437 | €3,133,437 | = | 0.0% |
| Financial fixed assets | 28 | €3,133,437 | €3,133,437 | = | 0.0% |
| Current assets | 29/58 | €177,963 | €155,894 | -€22,069 | -12.4% |
| Amounts receivable within one year | 40/41 | €49,607 | €72,544 | +€22,937 | +46.2% |
| Trade receivables | 40 | €36,300 | €71,600 | +€35,300 | +97.2% |
| Other amounts receivable | 41 | €13,307 | €944 | -€12,363 | -92.9% |
| Cash at bank and in hand | 54/58 | €128,357 | €83,350 | -€45,006 | -35.1% |
| Total equity and liabilities | 10/49 | €3,311,400 | €3,289,331 | -€22,069 | -0.7% |
| Equity | 10/15 | €212,063 | €261,112 | +€49,049 | +23.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,063 | €257,112 | +€49,049 | +23.6% |
| Amounts payable | 17/49 | €3,099,338 | €3,028,219 | -€71,118 | -2.3% |
| Amounts payable after more than one year | 17 | €2,465,557 | €2,269,582 | -€195,976 | -7.9% |
| Financial debts | 170/4 | €2,465,557 | €2,269,582 | -€195,976 | -7.9% |
| Amounts payable within one year | 42/48 | €633,780 | €758,638 | +€124,857 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €194,869 | €195,976 | +€1,106 | +0.6% |
| Trade debts | 44 | €398 | €353 | -€45 | -11.3% |
| Suppliers | 440/4 | €398 | €353 | -€45 | -11.3% |
| Taxes, remuneration and social security | 45 | €42,513 | €16,309 | -€26,204 | -61.6% |
| Taxes | 450/3 | €42,513 | €16,309 | -€26,204 | -61.6% |
| Other amounts payable | 47/48 | €396,000 | €546,000 | +€150,000 | +37.9% |
| Other operating charges | 640/8 | €109 | €16,202 | +€16,093 | +14,764% |
| Gross operating margin | 9900 | €114,250 | €111,216 | -€3,034 | -2.7% |
| Operating profit (loss) | 9901 | €114,141 | €95,014 | -€19,127 | -16.8% |
| Financial charges | 65/66B | €47,811 | €46,506 | -€1,305 | -2.7% |
| Recurring financial charges | 65 | €47,811 | €46,506 | -€1,305 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €66,330 | €48,508 | -€17,822 | -26.9% |
| Income taxes | 67/77 | €10,041 | -€541 | -€10,582 | |
| Profit (loss) for the period | 9904 | €56,290 | €49,049 | -€7,241 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,290 | €49,049 | -€7,241 | -12.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.