Hediye: 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.
Hediye
Largest movements
- Receivables within one year +€20,000
up €20,000 (+334.2%), from €5,984 to €25,985
of which Trade receivables: +€22,667
- Cash -€9,176
down €9,176 (-41.6%), from €22,061 to €12,885
mainly Receivables within one year (-€20,000) and Investment in fixed assets (net) (-€5,311)
- Stocks and contracts +€3,965
up €3,965 (+173.0%), from €2,292 to €6,257
- Tangible fixed assets +€2,841
up €2,841 (+31.2%), from €9,098 to €11,938
- Trade debts +€14,803
up €14,803 (+83.7%), from €17,687 to €32,490
- Profit (loss) carried forward +€4,835
up €4,835 (+156.9%), from €3,082 to €7,917
- Tax, wage and social debts -€1,174
down €1,174 (-38.7%), from €3,032 to €1,858
of which Remuneration and social security: -€2,074
- Gross operating margin +€4,537
up €4,537 (+40.7%), from €11,161 to €15,698
- Financial charges +€944
up €944 (+37.4%), from €2,523 to €3,467
- Taxes +€917
up €917 (+119.1%), from €771 to €1,688
- Other operating charges +€630
up €630 (+25.6%), from €2,465 to €3,095
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 | €40,893 | €59,104 | +€18,211 | +44.5% |
| Fixed assets | 21/28 | €9,098 | €11,938 | +€2,841 | +31.2% |
| Tangible fixed assets | 22/27 | €9,098 | €11,938 | +€2,841 | +31.2% |
| Plant, machinery and equipment | 23 | €9,098 | €11,938 | +€2,841 | +31.2% |
| Current assets | 29/58 | €31,796 | €47,166 | +€15,370 | +48.3% |
| Stocks and contracts in progress | 3 | €2,292 | €6,257 | +€3,965 | +173.0% |
| Stocks | 30/36 | €2,292 | €6,257 | +€3,965 | +173.0% |
| Amounts receivable within one year | 40/41 | €5,984 | €25,985 | +€20,000 | +334.2% |
| Trade receivables | 40 | €1,962 | €24,630 | +€22,667 | +1155.1% |
| Other amounts receivable | 41 | €4,022 | €1,355 | -€2,667 | -66.3% |
| Cash at bank and in hand | 54/58 | €22,061 | €12,885 | -€9,176 | -41.6% |
| Deferred charges and accrued income | 490/1 | €1,458 | €2,038 | +€581 | +39.8% |
| Total equity and liabilities | 10/49 | €40,893 | €59,104 | +€18,211 | +44.5% |
| Equity | 10/15 | €18,082 | €22,917 | +€4,835 | +26.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,082 | €7,917 | +€4,835 | +156.9% |
| Amounts payable | 17/49 | €22,811 | €36,187 | +€13,375 | +58.6% |
| Amounts payable within one year | 42/48 | €22,811 | €36,187 | +€13,375 | +58.6% |
| Trade debts | 44 | €17,687 | €32,490 | +€14,803 | +83.7% |
| Suppliers | 440/4 | €17,687 | €32,490 | +€14,803 | +83.7% |
| Taxes, remuneration and social security | 45 | €3,032 | €1,858 | -€1,174 | -38.7% |
| Taxes | 450/3 | €771 | €1,671 | +€900 | +116.8% |
| Remuneration and social security | 454/9 | €2,261 | €187 | -€2,074 | -91.7% |
| Other amounts payable | 47/48 | €2,093 | €1,839 | -€254 | -12.1% |
| Remuneration, social security and pensions | 62 | - | €128 | +€128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,342 | €2,470 | +€128 | +5.5% |
| Other operating charges | 640/8 | €2,465 | €3,095 | +€630 | +25.6% |
| Gross operating margin | 9900 | €11,161 | €15,698 | +€4,537 | +40.7% |
| Operating profit (loss) | 9901 | €6,354 | €10,005 | +€3,651 | +57.5% |
| Financial income | 75/76B | €22 | €125 | +€103 | +463.8% |
| Recurring financial income | 75 | €22 | €125 | +€103 | +463.8% |
| Financial charges | 65/66B | €2,523 | €3,467 | +€944 | +37.4% |
| Recurring financial charges | 65 | €2,523 | €3,467 | +€944 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €3,853 | €6,662 | +€2,809 | +72.9% |
| Income taxes | 67/77 | €771 | €1,688 | +€917 | +119.1% |
| Profit (loss) for the period | 9904 | €3,082 | €4,974 | +€1,892 | +61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,082 | €4,974 | +€1,892 | +61.4% |
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 9 October 2026 via checked.be.