HEFTRUCKS BOSTYN: what changed
HEFTRUCKS BOSTYN
Largest movements
- Receivables within one year -€243,048
down €243,048 (-32.8%), from €741,856 to €498,808
of which Trade receivables: -€240,358
- Cash +€215,250
up €215,250 (+200%), from €107,508 to €322,758
mainly Receivables within one year (+€243,048) and Net result for the year (+€57,043)
- Stocks and contracts +€126,661
up €126,661 (+20.8%), from €609,906 to €736,567
- Tangible fixed assets -€26,040
down €26,040 (-30.8%), from €84,434 to €58,394
of which Land and buildings: -€25,073
- Profit (loss) carried forward +€57,043
up €57,043 (+7.1%), from -€803,493 to -€746,451
- Accrued charges and deferred income +€41,272
up €41,272 (+81.2%), from €50,820 to €92,092
- Tax, wage and social debts -€29,292
down €29,292 (-55.9%), from €52,361 to €23,069
of which Taxes: -€37,819
- Other debts -€17,236
down €17,236 (-1.2%), from €1.4m to €1.4m
- Gross operating margin +€131,689
up €131,689 (+119%), from €110,619 to €242,308
- Staff costs +€55,788
up €55,788 (+70.2%), from €79,496 to €135,284
- Write-downs -€7,898
down €7,898 (-100%), from €7,898 to €0
- Other operating charges +€4,666
up €4,666 (+42.9%), from €10,878 to €15,544
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,557,674 | €1,619,518 | +€61,844 | +4.0% |
| Fixed assets | 21/28 | €84,434 | €58,394 | -€26,040 | -30.8% |
| Tangible fixed assets | 22/27 | €84,434 | €58,394 | -€26,040 | -30.8% |
| Land and buildings | 22 | €51,713 | €26,640 | -€25,073 | -48.5% |
| Plant, machinery and equipment | 23 | €18,241 | €16,446 | -€1,795 | -9.8% |
| Furniture and vehicles | 24 | €14,480 | €15,308 | +€828 | +5.7% |
| Current assets | 29/58 | €1,473,240 | €1,561,124 | +€87,884 | +6.0% |
| Stocks and contracts in progress | 3 | €609,906 | €736,567 | +€126,661 | +20.8% |
| Stocks | 30/36 | €609,906 | €736,567 | +€126,661 | +20.8% |
| Amounts receivable within one year | 40/41 | €741,856 | €498,808 | -€243,048 | -32.8% |
| Trade receivables | 40 | €737,366 | €497,008 | -€240,358 | -32.6% |
| Other amounts receivable | 41 | €4,490 | €1,800 | -€2,690 | -59.9% |
| Cash at bank and in hand | 54/58 | €107,508 | €322,758 | +€215,250 | +200% |
| Deferred charges and accrued income | 490/1 | €13,970 | €2,990 | -€10,980 | -78.6% |
| Total equity and liabilities | 10/49 | €1,557,674 | €1,619,518 | +€61,844 | +4.0% |
| Equity | 10/15 | -€27,636 | €29,406 | +€57,043 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €757,265 | €757,265 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,300 | €27,300 | = | 0.0% |
| Distributable reserves | 133 | €729,965 | €729,965 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€803,493 | -€746,451 | +€57,043 | +7.1% |
| Amounts payable | 17/49 | €1,585,310 | €1,590,111 | +€4,801 | +0.3% |
| Amounts payable within one year | 42/48 | €1,534,490 | €1,498,019 | -€36,471 | -2.4% |
| Trade debts | 44 | €60,036 | €70,093 | +€10,057 | +16.8% |
| Suppliers | 440/4 | €60,036 | €70,093 | +€10,057 | +16.8% |
| Taxes, remuneration and social security | 45 | €52,361 | €23,069 | -€29,292 | -55.9% |
| Taxes | 450/3 | €43,538 | €5,720 | -€37,819 | -86.9% |
| Remuneration and social security | 454/9 | €8,823 | €17,349 | +€8,527 | +96.6% |
| Other amounts payable | 47/48 | €1,422,094 | €1,404,858 | -€17,236 | -1.2% |
| Accrued charges and deferred income | 492/3 | €50,820 | €92,092 | +€41,272 | +81.2% |
| Remuneration, social security and pensions | 62 | €79,496 | €135,284 | +€55,788 | +70.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,426 | €34,568 | +€1,142 | +3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,898 | €0 | -€7,898 | -100% |
| Other operating charges | 640/8 | €10,878 | €15,544 | +€4,666 | +42.9% |
| Gross operating margin | 9900 | €110,619 | €242,308 | +€131,689 | +119% |
| Operating profit (loss) | 9901 | -€21,079 | €56,912 | +€77,991 | |
| Financial income | 75/76B | €724 | €1,647 | +€924 | +128% |
| Recurring financial income | 75 | €724 | €1,647 | +€924 | +128% |
| Financial charges | 65/66B | €1,555 | €1,517 | -€39 | -2.5% |
| Recurring financial charges | 65 | €1,555 | €1,517 | -€39 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,911 | €57,043 | +€78,953 | |
| Profit (loss) for the period | 9904 | -€21,911 | €57,043 | +€78,953 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,911 | €57,043 | +€78,953 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.