HEIDEHOF: 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.
HEIDEHOF
Largest movements
- Receivables within one year +€6,028
up €6,028 (+38.8%), from €15,540 to €21,569
of which Trade receivables: +€8,491
- Tangible fixed assets -€5,030
down €5,030 (-24.6%), from €20,410 to €15,380
of which Plant, machinery and equipment: -€2,994
- Deferred charges and accrued income -€1,552
down €1,552 (-63.1%), from €2,459 to €907
- Profit (loss) carried forward +€53,362
up €53,362 (+93.0%), from -€57,367 to -€4,004
- Reserves -€40,184
no longer reported in 2025 (was €40,184)
- Tax, wage and social debts -€13,729
down €13,729 (-76.0%), from €18,056 to €4,328
- Other debts +€13,090
new in 2025: €13,090
- Debts after one year -€11,187
down €11,187 (-61.8%), from €18,099 to €6,912
- Gross operating margin +€34,408
up €34,408, from -€12,006 to €22,402
- Other operating charges +€1,734
new in 2025: €1,734
- Depreciation -€1,353
down €1,353 (-21.2%), from €6,382 to €5,030
- Financial charges -€1,292
down €1,292 (-34.4%), from €3,754 to €2,462
- Taxes -€766
no longer reported in 2025 (was €766)
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,409 | €37,856 | -€553 | -1.4% |
| Fixed assets | 21/28 | €20,410 | €15,380 | -€5,030 | -24.6% |
| Tangible fixed assets | 22/27 | €20,410 | €15,380 | -€5,030 | -24.6% |
| Land and buildings | 22 | €6,822 | €5,876 | -€946 | -13.9% |
| Plant, machinery and equipment | 23 | €9,653 | €6,660 | -€2,994 | -31.0% |
| Furniture and vehicles | 24 | €2,531 | €1,595 | -€936 | -37.0% |
| Other tangible fixed assets | 26 | €1,404 | €1,250 | -€154 | -11.0% |
| Current assets | 29/58 | €17,999 | €22,476 | +€4,477 | +24.9% |
| Amounts receivable within one year | 40/41 | €15,540 | €21,569 | +€6,028 | +38.8% |
| Trade receivables | 40 | €13,068 | €21,559 | +€8,491 | +65.0% |
| Other amounts receivable | 41 | €2,472 | €10 | -€2,462 | -99.6% |
| Deferred charges and accrued income | 490/1 | €2,459 | €907 | -€1,552 | -63.1% |
| Total equity and liabilities | 10/49 | €38,409 | €37,856 | -€553 | -1.4% |
| Equity | 10/15 | -€12,183 | €996 | +€13,179 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,184 | - | -€40,184 | |
| Distributable reserves | 133 | €40,184 | - | -€40,184 | |
| Profit (loss) carried forward | 14 | -€57,367 | -€4,004 | +€53,362 | +93.0% |
| Amounts payable | 17/49 | €50,592 | €36,861 | -€13,732 | -27.1% |
| Amounts payable after more than one year | 17 | €18,099 | €6,912 | -€11,187 | -61.8% |
| Financial debts | 170/4 | €18,099 | €6,912 | -€11,187 | -61.8% |
| Amounts payable within one year | 42/48 | €32,493 | €29,949 | -€2,544 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €10,522 | €11,187 | +€666 | +6.3% |
| Financial debts | 43 | €546 | €35 | -€511 | -93.6% |
| Credit institutions | 430/8 | €546 | €35 | -€511 | -93.6% |
| Trade debts | 44 | €3,369 | €1,308 | -€2,061 | -61.2% |
| Suppliers | 440/4 | €3,369 | €1,308 | -€2,061 | -61.2% |
| Taxes, remuneration and social security | 45 | €18,056 | €4,328 | -€13,729 | -76.0% |
| Taxes | 450/3 | €18,056 | €4,328 | -€13,729 | -76.0% |
| Other amounts payable | 47/48 | - | €13,090 | +€13,090 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,382 | €5,030 | -€1,353 | -21.2% |
| Other operating charges | 640/8 | - | €1,734 | +€1,734 | |
| Gross operating margin | 9900 | -€12,006 | €22,402 | +€34,408 | |
| Operating profit (loss) | 9901 | -€18,388 | €15,638 | +€34,026 | |
| Financial income | 75/76B | €0 | €3 | +€2 | +1,567% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +1,567% |
| Financial charges | 65/66B | €3,754 | €2,462 | -€1,292 | -34.4% |
| Recurring financial charges | 65 | €3,754 | €2,462 | -€1,292 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,142 | €13,179 | +€35,320 | |
| Income taxes | 67/77 | €766 | - | -€766 | |
| Profit (loss) for the period | 9904 | -€22,907 | €13,179 | +€36,086 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,907 | €13,179 | +€36,086 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.