Hegimmo: 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.
Hegimmo
Largest movements
- Tangible fixed assets -€19,422
down €19,422 (-6.3%), from €306,784 to €287,363
- Debts after one year -€28,222
down €28,222 (-15.7%), from €179,294 to €151,072
- Reserves +€10,252
up €10,252 (+27.9%), from €36,784 to €47,036
of which Distributable reserves: +€10,252
- Gross operating margin +€714
up €714 (+1.7%), from €41,688 to €42,403
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 | €314,974 | €293,762 | -€21,212 | -6.7% |
| Fixed assets | 21/28 | €306,784 | €287,363 | -€19,422 | -6.3% |
| Tangible fixed assets | 22/27 | €306,784 | €287,363 | -€19,422 | -6.3% |
| Land and buildings | 22 | €306,784 | €287,363 | -€19,422 | -6.3% |
| Current assets | 29/58 | €8,190 | €6,399 | -€1,790 | -21.9% |
| Amounts receivable within one year | 40/41 | - | €83 | +€83 | |
| Other amounts receivable | 41 | - | €83 | +€83 | |
| Cash at bank and in hand | 54/58 | €8,190 | €6,316 | -€1,873 | -22.9% |
| Total equity and liabilities | 10/49 | €314,974 | €293,762 | -€21,212 | -6.7% |
| Equity | 10/15 | €56,784 | €67,036 | +€10,252 | +18.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €36,784 | €47,036 | +€10,252 | +27.9% |
| Non-distributable reserves | 130/1 | €54 | €54 | = | 0.0% |
| Reserves not available under the articles | 1311 | €54 | €54 | = | 0.0% |
| Distributable reserves | 133 | €36,730 | €46,982 | +€10,252 | +27.9% |
| Amounts payable | 17/49 | €258,190 | €226,726 | -€31,464 | -12.2% |
| Amounts payable after more than one year | 17 | €179,294 | €151,072 | -€28,222 | -15.7% |
| Financial debts | 170/4 | €179,294 | €151,072 | -€28,222 | -15.7% |
| Amounts payable within one year | 42/48 | €73,716 | €73,394 | -€322 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €27,901 | €28,222 | +€321 | +1.2% |
| Trade debts | 44 | €965 | €1,722 | +€757 | +78.4% |
| Suppliers | 440/4 | €965 | €1,722 | +€757 | +78.4% |
| Taxes, remuneration and social security | 45 | €2,150 | €750 | -€1,400 | -65.1% |
| Taxes | 450/3 | €2,150 | €750 | -€1,400 | -65.1% |
| Other amounts payable | 47/48 | €42,700 | €42,700 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,180 | €2,260 | -€2,920 | -56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,422 | €19,422 | = | 0.0% |
| Other operating charges | 640/8 | €6,868 | €7,093 | +€225 | +3.3% |
| Gross operating margin | 9900 | €41,688 | €42,403 | +€714 | +1.7% |
| Operating profit (loss) | 9901 | €15,399 | €15,888 | +€489 | +3.2% |
| Financial charges | 65/66B | €2,739 | €2,419 | -€320 | -11.7% |
| Recurring financial charges | 65 | €2,739 | €2,419 | -€320 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €12,660 | €13,469 | +€809 | +6.4% |
| Income taxes | 67/77 | €3,448 | €3,217 | -€231 | -6.7% |
| Profit (loss) for the period | 9904 | €9,211 | €10,252 | +€1,040 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,211 | €10,252 | +€1,040 | +11.3% |
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 6 October 2026 via checked.be.