HEERLEIN IMMO: 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.
HEERLEIN IMMO
Largest movements
- Tangible fixed assets -€5,878
down €5,878 (-2.3%), from €258,245 to €252,368
- Deferred charges and accrued income +€4,993
up €4,993 (+2311.0%), from €216 to €5,209
- Reserves +€17,081
up €17,081 (+60.7%), from €28,155 to €45,236
- Debts after one year -€15,659
down €15,659 (-8.0%), from €196,077 to €180,418
- Trade debts -€3,579
down €3,579 (-97.5%), from €3,670 to €91
- Gross operating margin +€3,670
up €3,670 (+9.4%), from €39,228 to €42,898
- Other operating charges +€942
up €942 (+25.7%), from €3,665 to €4,607
- Taxes +€641
up €641 (+11.4%), from €5,637 to €6,277
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 | €304,263 | €300,632 | -€3,631 | -1.2% |
| Fixed assets | 21/28 | €258,245 | €252,368 | -€5,878 | -2.3% |
| Tangible fixed assets | 22/27 | €258,245 | €252,368 | -€5,878 | -2.3% |
| Land and buildings | 22 | €258,245 | €252,368 | -€5,878 | -2.3% |
| Current assets | 29/58 | €46,017 | €48,264 | +€2,246 | +4.9% |
| Amounts receivable within one year | 40/41 | €676 | - | -€676 | |
| Trade receivables | 40 | €676 | - | -€676 | |
| Cash at bank and in hand | 54/58 | €45,125 | €43,055 | -€2,070 | -4.6% |
| Deferred charges and accrued income | 490/1 | €216 | €5,209 | +€4,993 | +2311.0% |
| Total equity and liabilities | 10/49 | €304,263 | €300,632 | -€3,631 | -1.2% |
| Equity | 10/15 | €78,155 | €95,236 | +€17,081 | +21.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €28,155 | €45,236 | +€17,081 | +60.7% |
| Distributable reserves | 133 | €28,155 | €45,236 | +€17,081 | +60.7% |
| Amounts payable | 17/49 | €226,108 | €205,396 | -€20,712 | -9.2% |
| Amounts payable after more than one year | 17 | €196,077 | €180,418 | -€15,659 | -8.0% |
| Financial debts | 170/4 | €196,077 | €180,418 | -€15,659 | -8.0% |
| Amounts payable within one year | 42/48 | €30,031 | €24,978 | -€5,053 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €18,889 | €19,859 | +€970 | +5.1% |
| Trade debts | 44 | €3,670 | €91 | -€3,579 | -97.5% |
| Suppliers | 440/4 | €3,670 | €91 | -€3,579 | -97.5% |
| Taxes, remuneration and social security | 45 | €7,058 | €4,214 | -€2,844 | -40.3% |
| Taxes | 450/3 | €7,058 | €4,214 | -€2,844 | -40.3% |
| Other amounts payable | 47/48 | €414 | €814 | +€400 | +96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,975 | €11,159 | +€184 | +1.7% |
| Other operating charges | 640/8 | €3,665 | €4,607 | +€942 | +25.7% |
| Gross operating margin | 9900 | €39,228 | €42,898 | +€3,670 | +9.4% |
| Operating profit (loss) | 9901 | €24,588 | €27,132 | +€2,545 | +10.3% |
| Financial charges | 65/66B | €3,920 | €3,774 | -€146 | -3.7% |
| Recurring financial charges | 65 | €3,920 | €3,774 | -€146 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €20,667 | €23,358 | +€2,691 | +13.0% |
| Income taxes | 67/77 | €5,637 | €6,277 | +€641 | +11.4% |
| Profit (loss) for the period | 9904 | €15,031 | €17,081 | +€2,050 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,031 | €17,081 | +€2,050 | +13.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.