HEEMCONSULT: 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.
HEEMCONSULT
Largest movements
- Current investments +€447,000
new in 2025: €447,000
- Receivables within one year -€445,624
down €445,624 (-65.5%), from €680,675 to €235,051
of which Other amounts receivable: -€348,650
- Cash +€82,973
up €82,973 (+27.9%), from €297,344 to €380,317
mainly Receivables within one year (+€445,624) and Net result for the year (+€179,604)
- Tangible fixed assets -€46,990
down €46,990 (-5.4%), from €867,060 to €820,070
of which Land and buildings: -€40,375
- Reserves +€180,000
up €180,000 (+15.1%), from €1.2m to €1.4m
- Debts after one year -€100,000
down €100,000 (-80.0%), from €125,000 to €25,000
- Tax, wage and social debts -€41,154
down €41,154 (-82.2%), from €50,038 to €8,884
- Gross operating margin -€69,493
down €69,493 (-18.3%), from €380,604 to €311,111
- Taxes -€22,831
down €22,831 (-26.9%), from €84,933 to €62,102
- Financial income -€8,878
down €8,878 (-53.6%), from €16,551 to €7,673
- Other operating charges +€6,113
up €6,113 (+4048.3%), from €151 to €6,264
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.
Cash bridge derived
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 | €1,996,917 | €2,033,367 | +€36,450 | +1.8% |
| Fixed assets | 21/28 | €867,060 | €820,070 | -€46,990 | -5.4% |
| Tangible fixed assets | 22/27 | €867,060 | €820,070 | -€46,990 | -5.4% |
| Land and buildings | 22 | €847,851 | €807,476 | -€40,375 | -4.8% |
| Plant, machinery and equipment | 23 | €352 | - | -€352 | |
| Furniture and vehicles | 24 | €18,857 | €12,594 | -€6,263 | -33.2% |
| Current assets | 29/58 | €1,129,857 | €1,213,297 | +€83,440 | +7.4% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €680,675 | €235,051 | -€445,624 | -65.5% |
| Trade receivables | 40 | €330,675 | €233,701 | -€96,974 | -29.3% |
| Other amounts receivable | 41 | €350,000 | €1,350 | -€348,650 | -99.6% |
| Current investments | 50/53 | - | €447,000 | +€447,000 | |
| Cash at bank and in hand | 54/58 | €297,344 | €380,317 | +€82,973 | +27.9% |
| Deferred charges and accrued income | 490/1 | €1,838 | €929 | -€909 | -49.5% |
| Total equity and liabilities | 10/49 | €1,996,917 | €2,033,367 | +€36,450 | +1.8% |
| Equity | 10/15 | €1,218,517 | €1,398,121 | +€179,604 | +14.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,195,000 | €1,375,000 | +€180,000 | +15.1% |
| Distributable reserves | 133 | €1,195,000 | €1,375,000 | +€180,000 | +15.1% |
| Profit (loss) carried forward | 14 | €3,517 | €3,121 | -€396 | -11.3% |
| Amounts payable | 17/49 | €778,400 | €635,246 | -€143,154 | -18.4% |
| Amounts payable after more than one year | 17 | €125,000 | €25,000 | -€100,000 | -80.0% |
| Financial debts | 170/4 | €125,000 | €25,000 | -€100,000 | -80.0% |
| Amounts payable within one year | 42/48 | €651,936 | €609,433 | -€42,503 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 43 | €500,000 | €500,000 | = | 0.0% |
| Other loans | 439 | €500,000 | €500,000 | = | 0.0% |
| Trade debts | 44 | €698 | €549 | -€149 | -21.3% |
| Suppliers | 440/4 | €698 | €549 | -€149 | -21.3% |
| Taxes, remuneration and social security | 45 | €50,038 | €8,884 | -€41,154 | -82.2% |
| Taxes | 450/3 | €50,038 | €8,884 | -€41,154 | -82.2% |
| Other amounts payable | 47/48 | €1,200 | - | -€1,200 | |
| Accrued charges and deferred income | 492/3 | €1,464 | €813 | -€651 | -44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,160 | €46,990 | -€170 | -0.4% |
| Other operating charges | 640/8 | €151 | €6,264 | +€6,113 | +4048.3% |
| Gross operating margin | 9900 | €380,604 | €311,111 | -€69,493 | -18.3% |
| Operating profit (loss) | 9901 | €333,293 | €257,857 | -€75,436 | -22.6% |
| Financial income | 75/76B | €16,551 | €7,673 | -€8,878 | -53.6% |
| Recurring financial income | 75 | €16,551 | €7,673 | -€8,878 | -53.6% |
| Financial charges | 65/66B | €25,801 | €23,824 | -€1,977 | -7.7% |
| Recurring financial charges | 65 | €25,801 | €23,824 | -€1,977 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €324,043 | €241,706 | -€82,337 | -25.4% |
| Income taxes | 67/77 | €84,933 | €62,102 | -€22,831 | -26.9% |
| Profit (loss) for the period | 9904 | €239,110 | €179,604 | -€59,506 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €239,110 | €179,604 | -€59,506 | -24.9% |
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 9 October 2026 via checked.be.