Heideroos: 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.
Heideroos
Largest movements
- Tangible fixed assets -€4,058
down €4,058 (-2.2%), from €186,437 to €182,379
- Cash +€2,285
up €2,285 (+72.9%), from €3,133 to €5,418
mainly Depreciation (+€4,058) and Accrued charges and deferred income (+€184)
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges +€209
up €209 (+10.4%), from €1,997 to €2,206
- Gross operating margin +€79
up €79 (+1.7%), from €4,566 to €4,645
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 | €192,422 | €191,073 | -€1,349 | -0.7% |
| Fixed assets | 21/28 | €186,437 | €182,379 | -€4,058 | -2.2% |
| Tangible fixed assets | 22/27 | €186,437 | €182,379 | -€4,058 | -2.2% |
| Land and buildings | 22 | €186,437 | €182,379 | -€4,058 | -2.2% |
| Current assets | 29/58 | €5,985 | €8,694 | +€2,709 | +45.3% |
| Amounts receivable within one year | 40/41 | €2,200 | €2,462 | +€263 | +11.9% |
| Other amounts receivable | 41 | €2,200 | €2,462 | +€263 | +11.9% |
| Cash at bank and in hand | 54/58 | €3,133 | €5,418 | +€2,285 | +72.9% |
| Deferred charges and accrued income | 490/1 | €652 | €814 | +€161 | +24.7% |
| Total equity and liabilities | 10/49 | €192,422 | €191,073 | -€1,349 | -0.7% |
| Equity | 10/15 | €192,065 | €190,373 | -€1,692 | -0.9% |
| Contributions | 10/11 | €39,727 | €39,727 | = | 0.0% |
| Reserves | 13 | €149,496 | €149,496 | = | 0.0% |
| Distributable reserves | 133 | €149,496 | €149,496 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,842 | €1,150 | -€1,692 | -59.5% |
| Amounts payable | 17/49 | €357 | €700 | +€343 | +96.0% |
| Amounts payable within one year | 42/48 | €55 | €213 | +€159 | +290.8% |
| Financial debts | 43 | - | €144 | +€144 | |
| Credit institutions | 430/8 | - | €144 | +€144 | |
| Taxes, remuneration and social security | 45 | €55 | €69 | +€15 | +26.9% |
| Taxes | 450/3 | €55 | €69 | +€15 | +26.9% |
| Accrued charges and deferred income | 492/3 | €303 | €487 | +€184 | +60.8% |
| Non-recurring operating income | 76A | €2,742 | - | -€2,742 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,058 | €4,058 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,997 | €2,206 | +€209 | +10.4% |
| Gross operating margin | 9900 | €4,566 | €4,645 | +€79 | +1.7% |
| Operating profit (loss) | 9901 | -€1,489 | -€1,619 | -€129 | -8.7% |
| Financial charges | 65/66B | €69 | €74 | +€5 | +6.5% |
| Recurring financial charges | 65 | €69 | €74 | +€5 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,558 | -€1,692 | -€134 | -8.6% |
| Income taxes | 67/77 | -€0 | - | +€0 | |
| Profit (loss) for the period | 9904 | -€1,558 | -€1,692 | -€134 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,558 | -€1,692 | -€134 | -8.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.