HEENS IT CONSULTANCY: 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.
HEENS IT CONSULTANCY
Largest movements
- Tangible fixed assets -€22,645
down €22,645 (-50.0%), from €45,281 to €22,637
of which Land and buildings: -€21,913
- Receivables within one year +€9,947
up €9,947 (+16.8%), from €59,215 to €69,162
of which Trade receivables: +€7,287
- Receivables after one year -€3,469
down €3,469 (-15.0%), from €23,126 to €19,657
- Deferred charges and accrued income +€3,467
up €3,467 (+6720.7%), from €52 to €3,519
- Stocks and contracts -€1,744
down €1,744 (-55.6%), from €3,136 to €1,392
- Profit (loss) carried forward +€20,499
up €20,499 (+74.0%), from -€27,695 to -€7,195
- Debts after one year -€19,794
down €19,794 (-49.8%), from €39,721 to €19,928
- Current portion of long-term debt -€15,587
down €15,587 (-44.1%), from €35,381 to €19,794
- Gross operating margin +€11,207
up €11,207 (+24.0%), from €46,760 to €57,967
- Taxes +€2,576
up €2,576 (+50.6%), from €5,090 to €7,666
- Financial charges -€1,907
down €1,907 (-33.2%), from €5,747 to €3,840
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 | €139,617 | €124,581 | -€15,036 | -10.8% |
| Fixed assets | 21/28 | €45,806 | €23,162 | -€22,645 | -49.4% |
| Tangible fixed assets | 22/27 | €45,281 | €22,637 | -€22,645 | -50.0% |
| Land and buildings | 22 | €39,511 | €17,598 | -€21,913 | -55.5% |
| Plant, machinery and equipment | 23 | €2,059 | €1,641 | -€418 | -20.3% |
| Furniture and vehicles | 24 | €3,712 | €3,398 | -€314 | -8.5% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €93,810 | €101,419 | +€7,609 | +8.1% |
| Amounts receivable after more than one year | 29 | €23,126 | €19,657 | -€3,469 | -15.0% |
| Other amounts receivable | 291 | €23,126 | €19,657 | -€3,469 | -15.0% |
| Stocks and contracts in progress | 3 | €3,136 | €1,392 | -€1,744 | -55.6% |
| Stocks | 30/36 | €3,136 | €1,392 | -€1,744 | -55.6% |
| Amounts receivable within one year | 40/41 | €59,215 | €69,162 | +€9,947 | +16.8% |
| Trade receivables | 40 | €49,015 | €56,302 | +€7,287 | +14.9% |
| Other amounts receivable | 41 | €10,200 | €12,860 | +€2,660 | +26.1% |
| Cash at bank and in hand | 54/58 | €8,281 | €7,689 | -€592 | -7.1% |
| Deferred charges and accrued income | 490/1 | €52 | €3,519 | +€3,467 | +6720.7% |
| Total equity and liabilities | 10/49 | €139,617 | €124,581 | -€15,036 | -10.8% |
| Equity | 10/15 | €22,765 | €43,265 | +€20,499 | +90.0% |
| Contributions | 10/11 | €48,600 | €48,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,695 | -€7,195 | +€20,499 | +74.0% |
| Amounts payable | 17/49 | €116,851 | €81,316 | -€35,535 | -30.4% |
| Amounts payable after more than one year | 17 | €39,721 | €19,928 | -€19,794 | -49.8% |
| Financial debts | 170/4 | €39,721 | €19,928 | -€19,794 | -49.8% |
| Amounts payable within one year | 42/48 | €76,830 | €61,213 | -€15,617 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €35,381 | €19,794 | -€15,587 | -44.1% |
| Trade debts | 44 | €33,559 | €33,415 | -€144 | -0.4% |
| Suppliers | 440/4 | €33,559 | €33,415 | -€144 | -0.4% |
| Taxes, remuneration and social security | 45 | €7,130 | €8,004 | +€874 | +12.3% |
| Taxes | 450/3 | €7,130 | €8,004 | +€874 | +12.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €760 | €0 | -€760 | -100.0% |
| Accrued charges and deferred income | 492/3 | €300 | €176 | -€124 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,640 | €24,965 | +€325 | +1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €224 | +€224 | |
| Other operating charges | 640/8 | €1,949 | €2,051 | +€102 | +5.2% |
| Gross operating margin | 9900 | €46,760 | €57,967 | +€11,207 | +24.0% |
| Operating profit (loss) | 9901 | €20,171 | €30,728 | +€10,557 | +52.3% |
| Financial income | 75/76B | €1,159 | €1,277 | +€118 | +10.2% |
| Recurring financial income | 75 | €1,159 | €1,277 | +€118 | +10.2% |
| Financial charges | 65/66B | €5,747 | €3,840 | -€1,907 | -33.2% |
| Recurring financial charges | 65 | €5,747 | €3,840 | -€1,907 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €15,583 | €28,166 | +€12,582 | +80.7% |
| Income taxes | 67/77 | €5,090 | €7,666 | +€2,576 | +50.6% |
| Profit (loss) for the period | 9904 | €10,493 | €20,499 | +€10,006 | +95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,493 | €20,499 | +€10,006 | +95.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.