HEIDIMMO: 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.
HEIDIMMO
Largest movements
- Cash -€65,648
down €65,648 (-70.5%), from €93,145 to €27,497
mainly Current investments (-€65,192) and Contributions, distributions and other (-€30,080)
- Current investments +€65,192
up €65,192 (+6.9%), from €947,223 to €1.0m
- Tangible fixed assets -€23,570
down €23,570 (-3.4%), from €699,100 to €675,530
of which Land and buildings: -€24,026
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€37,998
up €37,998 (+336.3%), from €11,299 to €49,298
- Gross operating margin +€3,405
up €3,405 (+17.6%), from €19,392 to €22,797
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 | €1,743,730 | €1,734,221 | -€9,508 | -0.5% |
| Fixed assets | 21/28 | €699,100 | €675,530 | -€23,570 | -3.4% |
| Tangible fixed assets | 22/27 | €699,100 | €675,530 | -€23,570 | -3.4% |
| Land and buildings | 22 | €696,578 | €672,552 | -€24,026 | -3.4% |
| Furniture and vehicles | 24 | €2,522 | €2,979 | +€456 | +18.1% |
| Current assets | 29/58 | €1,044,629 | €1,058,691 | +€14,062 | +1.3% |
| Amounts receivable within one year | 40/41 | €2,000 | €16,543 | +€14,543 | +727.2% |
| Other amounts receivable | 41 | €2,000 | €16,543 | +€14,543 | +727.2% |
| Current investments | 50/53 | €947,223 | €1,012,415 | +€65,192 | +6.9% |
| Cash at bank and in hand | 54/58 | €93,145 | €27,497 | -€65,648 | -70.5% |
| Deferred charges and accrued income | 490/1 | €2,262 | €2,236 | -€26 | -1.1% |
| Total equity and liabilities | 10/49 | €1,743,730 | €1,734,221 | -€9,508 | -0.5% |
| Equity | 10/15 | €1,452,893 | €1,457,277 | +€4,384 | +0.3% |
| Contributions | 10/11 | €112,000 | €112,000 | = | 0.0% |
| Capital | 10 | €112,000 | €112,000 | = | 0.0% |
| Issued capital | 100 | €112,000 | €112,000 | = | 0.0% |
| Reserves | 13 | €180,253 | €172,580 | -€7,674 | -4.3% |
| Non-distributable reserves | 130/1 | €11,200 | €11,200 | = | 0.0% |
| Legal reserve | 130 | €11,200 | €11,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €169,053 | €161,380 | -€7,674 | -4.5% |
| Profit (loss) carried forward | 14 | €1,160,640 | €1,172,698 | +€12,058 | +1.0% |
| Provisions and deferred taxes | 16 | €87,048 | €83,097 | -€3,951 | -4.5% |
| Deferred taxes | 168 | €87,048 | €83,097 | -€3,951 | -4.5% |
| Amounts payable | 17/49 | €203,789 | €193,848 | -€9,941 | -4.9% |
| Amounts payable after more than one year | 17 | €108,919 | €108,919 | = | 0.0% |
| Financial debts | 170/4 | €108,919 | €108,919 | = | 0.0% |
| Amounts payable within one year | 42/48 | €70,577 | €60,636 | -€9,941 | -14.1% |
| Trade debts | 44 | €1,847 | €499 | -€1,348 | -73.0% |
| Suppliers | 440/4 | €1,847 | €499 | -€1,348 | -73.0% |
| Taxes, remuneration and social security | 45 | €9,485 | €9,485 | +€0 | 0.0% |
| Taxes | 450/3 | €9,485 | €9,485 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €59,245 | €50,652 | -€8,592 | -14.5% |
| Accrued charges and deferred income | 492/3 | €24,292 | €24,292 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,139 | €25,225 | +€86 | +0.3% |
| Other operating charges | 640/8 | €4,792 | €4,884 | +€91 | +1.9% |
| Gross operating margin | 9900 | €19,392 | €22,797 | +€3,405 | +17.6% |
| Operating profit (loss) | 9901 | -€10,539 | -€7,311 | +€3,228 | +30.6% |
| Financial income | 75/76B | €11,299 | €49,298 | +€37,998 | +336.3% |
| Recurring financial income | 75 | €11,299 | €49,298 | +€37,998 | +336.3% |
| Financial charges | 65/66B | €11,162 | €11,228 | +€65 | +0.6% |
| Recurring financial charges | 65 | €11,162 | €11,228 | +€65 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,402 | €30,759 | +€41,161 | |
| Transfer from deferred taxes | 780 | €3,951 | €3,951 | = | 0.0% |
| Income taxes | 67/77 | €275 | €246 | -€28 | -10.3% |
| Profit (loss) for the period | 9904 | -€6,725 | €34,464 | +€41,189 | |
| Transfer from tax-exempt reserves | 789 | €7,674 | €7,674 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €948 | €42,138 | +€41,189 | +4342.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.