HEIDEVINK - BREE: 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.
What changed
HEIDEVINK - BREE
NACE 46.190, Agents in non-specialised wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€223,901
2024 · €509,251-€285,350
Equity
€3.3m
2024 · €3.1m+€223,901
Cash
€156,724
2024 · €145,881+€10,843
Balance sheet total
€8.4m
2024 · €9.2m-€835,161
Largest movements
Assets
- Receivables after one year -€602,278
down €602,278 (-99.7%), from €604,167 to €1,889
- Tangible fixed assets -€223,329
down €223,329 (-5.7%), from €3.9m to €3.7m
of which Land and buildings: -€120,318
Equity and liabilities
- Debts after one year -€488,662
down €488,662 (-11.5%), from €4.3m to €3.8m
of which Financial debts: -€491,642
- Other debts -€468,236
down €468,236 (-30.3%), from €1.5m to €1.1m
- Reserves +€223,901
up €223,901 (+7.5%), from €3.0m to €3.2m
of which Distributable reserves: +€223,901
Income statement
- Gross operating margin -€666,953
down €666,953 (-59.7%), from €1.1m to €450,902
- Financial income +€289,335
up €289,335 (+4,911%), from €5,892 to €295,227
- Write-downs -€167,526
down €167,526 (-99.4%), from €168,526 to €1,000
- Other operating charges +€98,237
up €98,237 (+1,164%), from €8,437 to €106,674
- Depreciation -€18,919
down €18,919 (-7.5%), from €253,534 to €234,615
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.
Result 2024
€509,251
Gross operating margin
-€666,953
Depreciation
+€18,919
Write-downs
+€167,526
Other operating charges
-€98,237
Financial income
+€289,335
Financial charges
+€9,035
Taxes
-€4,974
Result 2025
€223,901
raises the resultlowers the result
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.
From operations
+€581,668
Investment
-€11,286
Financing
-€559,539
Cash 2024
€145,881
From operations (derived)
+€581,668
Net result for the year
+€223,901
Depreciation
+€234,615
Receivables after one year
+€602,278
Stocks and contracts
-€9,938
Receivables within one year
+€30,289
Smaller working-capital items
-€267
Trade debts
-€30,974
Other debts
-€468,236
Investment (derived)
-€11,286
Investment in fixed assets (net)
-€11,286
Financing
-€559,539
Debts after one year
-€488,662
Current portion of long-term debt
-€70,877
Cash 2025
€156,724
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,236,144 | €8,400,984 | -€835,161 | -9.0% |
| Fixed assets | 21/28 | €5,159,091 | €4,935,763 | -€223,329 | -4.3% |
| Tangible fixed assets | 22/27 | €3,884,384 | €3,661,056 | -€223,329 | -5.7% |
| Land and buildings | 22 | €3,659,055 | €3,538,738 | -€120,318 | -3.3% |
| Plant, machinery and equipment | 23 | €35,208 | €16,301 | -€18,907 | -53.7% |
| Furniture and vehicles | 24 | €8,283 | €6,502 | -€1,781 | -21.5% |
| Leasing and similar rights | 25 | €181,838 | €99,515 | -€82,323 | -45.3% |
| Financial fixed assets | 28 | €1,274,707 | €1,274,707 | = | 0.0% |
| Current assets | 29/58 | €4,077,053 | €3,465,221 | -€611,832 | -15.0% |
| Amounts receivable after more than one year | 29 | €604,167 | €1,889 | -€602,278 | -99.7% |
| Other amounts receivable | 291 | €604,167 | €1,889 | -€602,278 | -99.7% |
| Stocks and contracts in progress | 3 | €1,920,629 | €1,930,567 | +€9,938 | +0.5% |
| Stocks | 30/36 | €1,920,629 | €1,930,567 | +€9,938 | +0.5% |
| Amounts receivable within one year | 40/41 | €1,399,491 | €1,369,202 | -€30,289 | -2.2% |
| Trade receivables | 40 | €181,055 | €187,639 | +€6,584 | +3.6% |
| Other amounts receivable | 41 | €1,218,436 | €1,181,562 | -€36,873 | -3.0% |
| Cash at bank and in hand | 54/58 | €145,881 | €156,724 | +€10,843 | +7.4% |
| Deferred charges and accrued income | 490/1 | €6,886 | €6,840 | -€46 | -0.7% |
| Total equity and liabilities | 10/49 | €9,236,144 | €8,400,984 | -€835,161 | -9.0% |
| Equity | 10/15 | €3,085,012 | €3,308,913 | +€223,901 | +7.3% |
| Contributions | 10/11 | €87,601 | €87,601 | = | 0.0% |
| Capital | 10 | €87,601 | €87,601 | = | 0.0% |
| Issued capital | 100 | €87,601 | €87,601 | = | 0.0% |
| Reserves | 13 | €2,997,410 | €3,221,311 | +€223,901 | +7.5% |
| Non-distributable reserves | 130/1 | €8,761 | €8,761 | = | 0.0% |
| Legal reserve | 130 | €8,761 | €8,761 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,934 | €11,934 | = | 0.0% |
| Distributable reserves | 133 | €2,976,716 | €3,200,617 | +€223,901 | +7.5% |
| Amounts payable | 17/49 | €6,151,133 | €5,092,071 | -€1.1m | -17.2% |
| Amounts payable after more than one year | 17 | €4,265,512 | €3,776,851 | -€488,662 | -11.5% |
| Financial debts | 170/4 | €4,263,307 | €3,771,666 | -€491,642 | -11.5% |
| Other amounts payable | 178/9 | €2,205 | €5,185 | +€2,980 | +135% |
| Amounts payable within one year | 42/48 | €1,885,621 | €1,315,220 | -€570,400 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €292,570 | €221,693 | -€70,877 | -24.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €46,359 | €15,385 | -€30,974 | -66.8% |
| Suppliers | 440/4 | €46,359 | €15,385 | -€30,974 | -66.8% |
| Taxes, remuneration and social security | 45 | €313 | €0 | -€313 | -100% |
| Taxes | 450/3 | €313 | €0 | -€313 | -100% |
| Other amounts payable | 47/48 | €1,546,379 | €1,078,143 | -€468,236 | -30.3% |
| Non-recurring operating income | 76A | €150,087 | €16,156 | -€133,931 | -89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €253,534 | €234,615 | -€18,919 | -7.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €168,526 | €1,000 | -€167,526 | -99.4% |
| Other operating charges | 640/8 | €8,437 | €106,674 | +€98,237 | +1,164% |
| Gross operating margin | 9900 | €1,117,856 | €450,902 | -€666,953 | -59.7% |
| Operating profit (loss) | 9901 | €687,359 | €108,613 | -€578,745 | -84.2% |
| Financial income | 75/76B | €5,892 | €295,227 | +€289,335 | +4,911% |
| Recurring financial income | 75 | €5,892 | €295,227 | +€289,335 | +4,911% |
| Financial charges | 65/66B | €188,679 | €179,644 | -€9,035 | -4.8% |
| Recurring financial charges | 65 | €188,679 | €179,644 | -€9,035 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €504,571 | €224,196 | -€280,375 | -55.6% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | -€4,679 | €295 | +€4,974 | |
| Profit (loss) for the period | 9904 | €509,251 | €223,901 | -€285,350 | -56.0% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €509,251 | €223,901 | -€285,350 | -56.0% |
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 20 October 2026 via checked.be.