HEDIRA: 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.
HEDIRA
Largest movements
- Receivables within one year +€939,656
up €939,656 (+487.4%), from €192,801 to €1.1m
of which Trade receivables: +€968,330
- Current investments -€800,000
down €800,000 (-40.0%), from €2.0m to €1.2m
- Stocks and contracts +€105,000
up €105,000, from €0 to €105,000
- Cash -€81,810
down €81,810 (-18.0%), from €454,380 to €372,570
mainly Contributions, distributions and other (-€2.4m) and Receivables within one year (-€939,656)
- Other debts +€2.4m
new in 2024: €2.4m
- Reserves -€1.7m
down €1.7m (-98.2%), from €1.7m to €31,000
of which Distributable reserves: -€1.7m
- Advances received -€693,369
down €693,369 (-100.0%), from €693,369 to €0
- Tax, wage and social debts +€121,986
up €121,986 (+415.3%), from €29,372 to €151,358
- Gross operating margin +€533,204
up €533,204 (+142.2%), from €374,922 to €908,126
- Taxes +€137,651
up €137,651 (+133.0%), from €103,507 to €241,157
- Financial income +€39,504
up €39,504 (+185.4%), from €21,309 to €60,813
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.
Cash bridge derived
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 | €2,649,660 | €2,810,027 | +€160,367 | +6.1% |
| Fixed assets | 21/28 | €2,479 | €0 | -€2,479 | -100.0% |
| Financial fixed assets | 28 | €2,479 | €0 | -€2,479 | -100.0% |
| Current assets | 29/58 | €2,647,181 | €2,810,027 | +€162,846 | +6.2% |
| Stocks and contracts in progress | 3 | €0 | €105,000 | +€105,000 | |
| Stocks | 30/36 | €0 | €105,000 | +€105,000 | |
| Amounts receivable within one year | 40/41 | €192,801 | €1,132,457 | +€939,656 | +487.4% |
| Trade receivables | 40 | €161,200 | €1,129,531 | +€968,330 | +600.7% |
| Other amounts receivable | 41 | €31,600 | €2,926 | -€28,674 | -90.7% |
| Current investments | 50/53 | €2,000,000 | €1,200,000 | -€800,000 | -40.0% |
| Cash at bank and in hand | 54/58 | €454,380 | €372,570 | -€81,810 | -18.0% |
| Total equity and liabilities | 10/49 | €2,649,660 | €2,810,027 | +€160,367 | +6.1% |
| Equity | 10/15 | €1,714,591 | €38,063 | -€1.7m | -97.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,707,860 | €31,000 | -€1.7m | -98.2% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €1,706,000 | €31,000 | -€1.7m | -98.2% |
| Profit (loss) carried forward | 14 | €531 | €863 | +€332 | +62.5% |
| Amounts payable | 17/49 | €935,069 | €2,771,964 | +€1.8m | +196.4% |
| Amounts payable within one year | 42/48 | €935,069 | €2,771,964 | +€1.8m | +196.4% |
| Trade debts | 44 | €212,328 | €220,606 | +€8,278 | +3.9% |
| Suppliers | 440/4 | €212,328 | €220,606 | +€8,278 | +3.9% |
| Advances received on contracts in progress | 46 | €693,369 | €0 | -€693,369 | -100.0% |
| Taxes, remuneration and social security | 45 | €29,372 | €151,358 | +€121,986 | +415.3% |
| Taxes | 450/3 | €29,372 | €151,358 | +€121,986 | +415.3% |
| Other amounts payable | 47/48 | - | €2,400,000 | +€2.4m | |
| Other operating charges | 640/8 | €739 | €1,526 | +€787 | +106.5% |
| Gross operating margin | 9900 | €374,922 | €908,126 | +€533,204 | +142.2% |
| Operating profit (loss) | 9901 | €374,183 | €906,600 | +€532,417 | +142.3% |
| Financial income | 75/76B | €21,309 | €60,813 | +€39,504 | +185.4% |
| Recurring financial income | 75 | €21,309 | €60,813 | +€39,504 | +185.4% |
| Financial charges | 65/66B | €9,116 | €2,784 | -€6,332 | -69.5% |
| Recurring financial charges | 65 | €9,116 | €2,784 | -€6,332 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | €386,376 | €964,629 | +€578,253 | +149.7% |
| Income taxes | 67/77 | €103,507 | €241,157 | +€137,651 | +133.0% |
| Profit (loss) for the period | 9904 | €282,869 | €723,472 | +€440,603 | +155.8% |
| Profit (loss) for the period to be appropriated | 9905 | €282,869 | €723,472 | +€440,603 | +155.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.