HEIDELBERG BEHEER: 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.
HEIDELBERG BEHEER
Largest movements
- Tangible fixed assets -€13,282
down €13,282 (-6.2%), from €213,677 to €200,395
- Profit (loss) carried forward -€10,834
down €10,834 (-17.1%), from €63,321 to €52,487
- Other debts -€2,448
down €2,448 (-2.0%), from €122,687 to €120,239
- Gross operating margin -€2,554
down €2,554 (-39.6%), from €6,451 to €3,897
- Other operating charges +€165
up €165 (+13.3%), from €1,241 to €1,406
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
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 | €213,728 | €200,446 | -€13,282 | -6.2% |
| Fixed assets | 21/28 | €213,727 | €200,445 | -€13,282 | -6.2% |
| Tangible fixed assets | 22/27 | €213,677 | €200,395 | -€13,282 | -6.2% |
| Land and buildings | 22 | €213,677 | €200,395 | -€13,282 | -6.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1 | €1 | +€0 | +7.6% |
| Cash at bank and in hand | 54/58 | €1 | €1 | +€0 | +7.6% |
| Total equity and liabilities | 10/49 | €213,728 | €200,446 | -€13,282 | -6.2% |
| Equity | 10/15 | €91,041 | €80,207 | -€10,834 | -11.9% |
| Contributions | 10/11 | €25,200 | €25,200 | = | 0.0% |
| Reserves | 13 | €2,520 | €2,520 | = | 0.0% |
| Distributable reserves | 133 | €2,520 | €2,520 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,321 | €52,487 | -€10,834 | -17.1% |
| Amounts payable | 17/49 | €122,687 | €120,239 | -€2,448 | -2.0% |
| Amounts payable within one year | 42/48 | €122,687 | €120,239 | -€2,448 | -2.0% |
| Other amounts payable | 47/48 | €122,687 | €120,239 | -€2,448 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,282 | €13,282 | = | 0.0% |
| Other operating charges | 640/8 | €1,241 | €1,406 | +€165 | +13.3% |
| Gross operating margin | 9900 | €6,451 | €3,897 | -€2,554 | -39.6% |
| Operating profit (loss) | 9901 | -€8,071 | -€10,791 | -€2,719 | -33.7% |
| Financial charges | 65/66B | - | €44 | +€44 | |
| Recurring financial charges | 65 | - | €44 | +€44 | |
| Profit (loss) for the period before taxes | 9903 | -€8,071 | -€10,834 | -€2,763 | -34.2% |
| Profit (loss) for the period | 9904 | -€8,071 | -€10,834 | -€2,763 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,071 | -€10,834 | -€2,763 | -34.2% |
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 31 October 2026 via checked.be.