HEIDEKUR: 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.
HEIDEKUR
Largest movements
- Cash -€62,963
down €62,963 (-44.0%), from €143,059 to €80,096
mainly Other debts (-€50,000) and Accrued charges and deferred income (-€4,563)
- Other debts -€50,000
down €50,000 (-11.1%), from €450,000 to €400,000
- Accrued charges and deferred income -€4,563
down €4,563 (-32.4%), from €14,105 to €9,542
- Trade debts -€3,963
down €3,963 (-98.9%), from €4,008 to €45
- Profit (loss) carried forward -€3,638
down €3,638 (-1.1%), from -€342,524 to -€346,162
- Gross operating margin +€7,728
up €7,728 (+99.7%), from -€7,755 to -€27
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 | €144,188 | €82,025 | -€62,163 | -43.1% |
| Current assets | 29/58 | €144,188 | €82,025 | -€62,163 | -43.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,129 | €1,930 | +€800 | +70.8% |
| Trade receivables | 40 | €561 | €561 | = | 0.0% |
| Other amounts receivable | 41 | €569 | €1,369 | +€800 | +140.7% |
| Cash at bank and in hand | 54/58 | €143,059 | €80,096 | -€62,963 | -44.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €144,188 | €82,025 | -€62,163 | -43.1% |
| Equity | 10/15 | -€323,924 | -€327,562 | -€3,638 | -1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€342,524 | -€346,162 | -€3,638 | -1.1% |
| Amounts payable | 17/49 | €468,113 | €409,587 | -€58,526 | -12.5% |
| Amounts payable within one year | 42/48 | €454,008 | €400,045 | -€53,963 | -11.9% |
| Trade debts | 44 | €4,008 | €45 | -€3,963 | -98.9% |
| Suppliers | 440/4 | €4,008 | €45 | -€3,963 | -98.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Other amounts payable | 47/48 | €450,000 | €400,000 | -€50,000 | -11.1% |
| Accrued charges and deferred income | 492/3 | €14,105 | €9,542 | -€4,563 | -32.4% |
| Other operating charges | 640/8 | €1,030 | €1,060 | +€31 | +3.0% |
| Gross operating margin | 9900 | -€7,755 | -€27 | +€7,728 | +99.7% |
| Operating profit (loss) | 9901 | -€8,785 | -€1,087 | +€7,697 | +87.6% |
| Financial income | 75/76B | €16 | €0 | -€16 | -100.0% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -100.0% |
| Financial charges | 65/66B | €2,561 | €2,550 | -€11 | -0.4% |
| Recurring financial charges | 65 | €2,561 | €2,550 | -€11 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,330 | -€3,638 | +€7,692 | +67.9% |
| Profit (loss) for the period | 9904 | -€11,330 | -€3,638 | +€7,692 | +67.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,330 | -€3,638 | +€7,692 | +67.9% |
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 9 October 2026 via checked.be.