HEEL Architecten: 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.
HEEL Architecten
Largest movements
- Receivables within one year +€5,368
up €5,368 (+62.6%), from €8,579 to €13,947
of which Other amounts receivable: +€4,448
- Cash -€4,050
down €4,050 (-25.6%), from €15,847 to €11,797
mainly Contributions, distributions and other (-€22,338) and Receivables within one year (-€5,368)
- Tangible fixed assets -€3,241
down €3,241 (-34.3%), from €9,448 to €6,207
- Other debts +€25,189
up €25,189 (+3,970%), from €635 to €25,823
- Profit (loss) carried forward -€23,114
no longer reported in 2025 (was €23,114)
- Tax, wage and social debts -€3,926
down €3,926 (-45.1%), from €8,703 to €4,777
of which Taxes: -€3,337
- Gross operating margin -€13,974
down €13,974 (-79.5%), from €17,567 to €3,593
- Taxes -€3,152
down €3,152 (-88.3%), from €3,571 to €420
- Financial charges +€265
up €265 (+600%), from €44 to €309
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 | €33,874 | €31,950 | -€1,923 | -5.7% |
| Fixed assets | 21/28 | €9,448 | €6,207 | -€3,241 | -34.3% |
| Tangible fixed assets | 22/27 | €9,448 | €6,207 | -€3,241 | -34.3% |
| Furniture and vehicles | 24 | €9,448 | €6,207 | -€3,241 | -34.3% |
| Current assets | 29/58 | €24,426 | €25,744 | +€1,318 | +5.4% |
| Amounts receivable within one year | 40/41 | €8,579 | €13,947 | +€5,368 | +62.6% |
| Trade receivables | 40 | €7,018 | €7,937 | +€919 | +13.1% |
| Other amounts receivable | 41 | €1,561 | €6,009 | +€4,448 | +285% |
| Cash at bank and in hand | 54/58 | €15,847 | €11,797 | -€4,050 | -25.6% |
| Total equity and liabilities | 10/49 | €33,874 | €31,950 | -€1,923 | -5.7% |
| Equity | 10/15 | €24,114 | €1,000 | -€23,114 | -95.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,114 | - | -€23,114 | |
| Amounts payable | 17/49 | €9,760 | €30,950 | +€21,191 | +217% |
| Amounts payable within one year | 42/48 | €9,760 | €30,950 | +€21,191 | +217% |
| Trade debts | 44 | €422 | €350 | -€72 | -17.1% |
| Suppliers | 440/4 | €422 | €350 | -€72 | -17.1% |
| Taxes, remuneration and social security | 45 | €8,703 | €4,777 | -€3,926 | -45.1% |
| Taxes | 450/3 | €6,703 | €3,366 | -€3,337 | -49.8% |
| Remuneration and social security | 454/9 | €2,000 | €1,411 | -€589 | -29.4% |
| Other amounts payable | 47/48 | €635 | €25,823 | +€25,189 | +3,970% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,241 | €3,241 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €17,567 | €3,593 | -€13,974 | -79.5% |
| Operating profit (loss) | 9901 | €13,939 | -€47 | -€13,986 | |
| Financial income | 75/76B | €75 | - | -€75 | |
| Recurring financial income | 75 | €75 | - | -€75 | |
| Financial charges | 65/66B | €44 | €309 | +€265 | +600% |
| Recurring financial charges | 65 | €44 | €309 | +€265 | +600% |
| Profit (loss) for the period before taxes | 9903 | €13,970 | -€356 | -€14,326 | |
| Income taxes | 67/77 | €3,571 | €420 | -€3,152 | -88.3% |
| Profit (loss) for the period | 9904 | €10,399 | -€776 | -€11,174 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,399 | -€776 | -€11,174 |
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 21 October 2026 via checked.be.