Heerlyck: 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.
Heerlyck
Largest movements
- Current investments -€30,000
down €30,000 (-20.5%), from €146,219 to €116,219
- Receivables within one year -€15,062
down €15,062 (-42.1%), from €35,770 to €20,709
of which Trade receivables: -€8,018
- Tangible fixed assets +€5,136
up €5,136 (+11.6%), from €44,280 to €49,416
of which Furniture and vehicles: +€9,141
- Reserves -€27,189
down €27,189 (-13.9%), from €195,345 to €168,156
- Other debts -€14,603
down €14,603 (-73.7%), from €19,824 to €5,221
- Financial income +€6,206
up €6,206 (+374.2%), from €1,658 to €7,864
- Gross operating margin -€2,294
down €2,294 (-13.0%), from -€17,631 to -€19,925
- Depreciation +€2,205
up €2,205 (+21.3%), from €10,360 to €12,565
- Other operating charges +€766
up €766 (+80.3%), from €955 to €1,721
- Taxes -€608
down €608 (-81.0%), from €750 to €142
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 | €251,352 | €209,250 | -€42,102 | -16.8% |
| Fixed assets | 21/28 | €48,330 | €53,466 | +€5,136 | +10.6% |
| Tangible fixed assets | 22/27 | €44,280 | €49,416 | +€5,136 | +11.6% |
| Plant, machinery and equipment | 23 | €9,440 | €12,306 | +€2,867 | +30.4% |
| Furniture and vehicles | 24 | €3,783 | €12,924 | +€9,141 | +241.7% |
| Leasing and similar rights | 25 | €3,350 | €870 | -€2,480 | -74.0% |
| Other tangible fixed assets | 26 | €27,708 | €23,316 | -€4,392 | -15.9% |
| Financial fixed assets | 28 | €4,050 | €4,050 | = | 0.0% |
| Current assets | 29/58 | €203,021 | €155,784 | -€47,237 | -23.3% |
| Amounts receivable within one year | 40/41 | €35,770 | €20,709 | -€15,062 | -42.1% |
| Trade receivables | 40 | €25,844 | €17,826 | -€8,018 | -31.0% |
| Other amounts receivable | 41 | €9,927 | €2,883 | -€7,044 | -71.0% |
| Current investments | 50/53 | €146,219 | €116,219 | -€30,000 | -20.5% |
| Cash at bank and in hand | 54/58 | €21,032 | €18,599 | -€2,434 | -11.6% |
| Deferred charges and accrued income | 490/1 | - | €258 | +€258 | |
| Total equity and liabilities | 10/49 | €251,352 | €209,250 | -€42,102 | -16.8% |
| Equity | 10/15 | €213,945 | €186,756 | -€27,189 | -12.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €195,345 | €168,156 | -€27,189 | -13.9% |
| Distributable reserves | 133 | €195,345 | €168,156 | -€27,189 | -13.9% |
| Amounts payable | 17/49 | €37,406 | €22,494 | -€14,913 | -39.9% |
| Amounts payable after more than one year | 17 | €1,184 | €0 | -€1,184 | -100.0% |
| Financial debts | 170/4 | €1,184 | €0 | -€1,184 | -100.0% |
| Amounts payable within one year | 42/48 | €36,222 | €22,284 | -€13,939 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €2,631 | €1,184 | -€1,448 | -55.0% |
| Financial debts | 43 | €96 | €0 | -€96 | -100.0% |
| Credit institutions | 430/8 | €96 | €0 | -€96 | -100.0% |
| Trade debts | 44 | €12,388 | €14,379 | +€1,991 | +16.1% |
| Suppliers | 440/4 | €12,388 | €14,379 | +€1,991 | +16.1% |
| Taxes, remuneration and social security | 45 | €1,283 | €1,500 | +€217 | +16.9% |
| Taxes | 450/3 | €1,283 | €500 | -€783 | -61.0% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €19,824 | €5,221 | -€14,603 | -73.7% |
| Accrued charges and deferred income | 492/3 | - | €210 | +€210 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,360 | €12,565 | +€2,205 | +21.3% |
| Other operating charges | 640/8 | €955 | €1,721 | +€766 | +80.3% |
| Gross operating margin | 9900 | -€17,631 | -€19,925 | -€2,294 | -13.0% |
| Operating profit (loss) | 9901 | -€28,945 | -€34,211 | -€5,266 | -18.2% |
| Financial income | 75/76B | €1,658 | €7,864 | +€6,206 | +374.2% |
| Recurring financial income | 75 | €1,658 | €7,864 | +€6,206 | +374.2% |
| Financial charges | 65/66B | €639 | €700 | +€61 | +9.6% |
| Recurring financial charges | 65 | €639 | €700 | +€61 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | -€27,925 | -€27,047 | +€879 | +3.1% |
| Income taxes | 67/77 | €750 | €142 | -€608 | -81.0% |
| Profit (loss) for the period | 9904 | -€28,676 | -€27,189 | +€1,487 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,676 | -€27,189 | +€1,487 | +5.2% |
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 8 October 2026 via checked.be.