HECOPP: 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.
HECOPP
Largest movements
- Receivables within one year -€2,949
down €2,949 (-9.2%), from €31,964 to €29,015
of which Other amounts receivable: -€2,949
- Cash +€1,865
up €1,865 (+170%), from €1,099 to €2,964
mainly Receivables within one year (+€2,949) and Trade debts (+€40)
- Profit (loss) carried forward -€1,123
down €1,123 (-22.7%), from -€4,957 to -€6,080
- Other operating charges -€646
down €646 (-68.3%), from €945 to €299
- Gross operating margin +€408
up €408 (+37.1%), from -€1,100 to -€692
- Financial charges -€312
down €312 (-88.5%), from €352 to €40
- Staff costs +€72
up €72 (+385%), from €19 to €91
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 | €33,063 | €31,980 | -€1,084 | -3.3% |
| Current assets | 29/58 | €33,063 | €31,980 | -€1,084 | -3.3% |
| Amounts receivable within one year | 40/41 | €31,964 | €29,015 | -€2,949 | -9.2% |
| Trade receivables | 40 | €28,859 | €28,859 | = | 0.0% |
| Other amounts receivable | 41 | €3,106 | €157 | -€2,949 | -94.9% |
| Cash at bank and in hand | 54/58 | €1,099 | €2,964 | +€1,865 | +170% |
| Total equity and liabilities | 10/49 | €33,063 | €31,980 | -€1,084 | -3.3% |
| Equity | 10/15 | €32,916 | €31,793 | -€1,123 | -3.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €7,873 | €7,873 | = | 0.0% |
| Distributable reserves | 133 | €7,873 | €7,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,957 | -€6,080 | -€1,123 | -22.7% |
| Amounts payable | 17/49 | €147 | €186 | +€40 | +26.9% |
| Amounts payable within one year | 42/48 | €147 | €186 | +€40 | +26.9% |
| Trade debts | 44 | €131 | €171 | +€40 | +30.1% |
| Suppliers | 440/4 | €131 | €171 | +€40 | +30.1% |
| Other amounts payable | 47/48 | €15 | €15 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €19 | €91 | +€72 | +385% |
| Other operating charges | 640/8 | €945 | €299 | -€646 | -68.3% |
| Gross operating margin | 9900 | -€1,100 | -€692 | +€408 | +37.1% |
| Operating profit (loss) | 9901 | -€2,064 | -€1,083 | +€982 | +47.6% |
| Financial charges | 65/66B | €352 | €40 | -€312 | -88.5% |
| Recurring financial charges | 65 | €352 | €40 | -€312 | -88.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,417 | -€1,123 | +€1,294 | +53.5% |
| Profit (loss) for the period | 9904 | -€2,417 | -€1,123 | +€1,294 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,417 | -€1,123 | +€1,294 | +53.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.