HEEMAN-JANSEN: 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.
HEEMAN-JANSEN
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€20,136
no longer reported in 2025 (was €20,136)
- Gross operating margin +€8,342
no longer reported in 2025 (was -€8,342)
- Other operating charges -€3,482
no longer reported in 2025 (was €3,482)
- Financial charges -€2,766
no longer reported in 2025 (was €2,766)
- Financial income -€1,155
no longer reported in 2025 (was €1,155)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,117 | €106,117 | = | 0.0% |
| Fixed assets | 21/28 | €44,657 | €44,657 | = | 0.0% |
| Intangible fixed assets | 21 | €2,105 | €2,105 | = | 0.0% |
| Tangible fixed assets | 22/27 | €42,551 | €42,551 | = | 0.0% |
| Land and buildings | 22 | €11,386 | €11,386 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,124 | €3,124 | = | 0.0% |
| Furniture and vehicles | 24 | €28,041 | €28,041 | = | 0.0% |
| Current assets | 29/58 | €61,461 | €61,461 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,991 | €56,991 | = | 0.0% |
| Trade receivables | 40 | €50,760 | €50,760 | = | 0.0% |
| Other amounts receivable | 41 | €6,230 | €6,230 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,592 | €2,592 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,878 | €1,878 | = | 0.0% |
| Total equity and liabilities | 10/49 | €106,117 | €106,117 | = | 0.0% |
| Equity | 10/15 | €4,481 | €4,481 | = | 0.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €52,293 | €52,293 | = | 0.0% |
| Non-distributable reserves | 130/1 | €405 | €405 | = | 0.0% |
| Reserves not available under the articles | 1311 | €405 | €405 | = | 0.0% |
| Distributable reserves | 133 | €51,888 | €51,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,812 | -€62,812 | = | 0.0% |
| Amounts payable | 17/49 | €101,636 | €101,636 | = | 0.0% |
| Amounts payable after more than one year | 17 | €43,509 | €43,509 | = | 0.0% |
| Financial debts | 170/4 | €43,509 | €43,509 | = | 0.0% |
| Amounts payable within one year | 42/48 | €58,127 | €58,127 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €9,328 | €9,328 | = | 0.0% |
| Trade debts | 44 | €11,593 | €11,593 | = | 0.0% |
| Suppliers | 440/4 | €11,593 | €11,593 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,292 | €1,292 | = | 0.0% |
| Taxes | 450/3 | €1,292 | €1,292 | = | 0.0% |
| Other amounts payable | 47/48 | €35,914 | €35,914 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,136 | - | -€20,136 | |
| Other operating charges | 640/8 | €3,482 | - | -€3,482 | |
| Non-recurring operating charges | 66A | €158 | - | -€158 | |
| Gross operating margin | 9900 | -€8,342 | - | +€8,342 | |
| Operating profit (loss) | 9901 | -€32,118 | - | +€32,118 | |
| Financial income | 75/76B | €1,155 | - | -€1,155 | |
| Recurring financial income | 75 | €1,155 | - | -€1,155 | |
| Financial charges | 65/66B | €2,766 | - | -€2,766 | |
| Recurring financial charges | 65 | €2,766 | - | -€2,766 | |
| Profit (loss) for the period before taxes | 9903 | -€33,728 | - | +€33,728 | |
| Income taxes | 67/77 | €656 | - | -€656 | |
| Profit (loss) for the period | 9904 | -€34,384 | - | +€34,384 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,384 | - | +€34,384 |
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.