HEIJLIGEN: 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.
HEIJLIGEN
Largest movements
- Receivables within one year -€172,864
down €172,864 (-63.5%), from €272,308 to €99,444
- Tangible fixed assets -€155,310
down €155,310 (-30.7%), from €505,371 to €350,061
of which Land and buildings: -€154,349
- Stocks and contracts +€154,721
up €154,721 (+105%), from €147,129 to €301,851
- Cash -€26,406
down €26,406 (-68.2%), from €38,720 to €12,314
mainly Net result for the year (-€228,605) and Stocks and contracts (-€154,721)
- Deferred charges and accrued income -€15,258
down €15,258 (-55.3%), from €27,569 to €12,311
- Profit (loss) carried forward -€202,455
down €202,455 (-186%), from -€108,918 to -€311,372
- Other debts +€42,086
up €42,086 (+28.7%), from €146,544 to €188,631
- Debts after one year -€28,399
down €28,399 (-11.0%), from €257,221 to €228,821
- Reserves -€26,150
down €26,150 (-5.6%), from €467,023 to €440,873
of which Tax-exempt reserves: -€26,150
- Write-downs +€288,373
new in 2025: €288,373
- Gross operating margin +€114,165
up €114,165, from -€5,530 to €108,635
- Financial charges +€13,372
up €13,372 (+224%), from €5,959 to €19,331
- Taxes -€4,818
down €4,818 (-93.8%), from €5,134 to €316
- Depreciation -€2,009
down €2,009 (-6.2%), from €32,645 to €30,636
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 | €1,087,370 | €871,624 | -€215,746 | -19.8% |
| Fixed assets | 21/28 | €505,871 | €350,061 | -€155,810 | -30.8% |
| Tangible fixed assets | 22/27 | €505,371 | €350,061 | -€155,310 | -30.7% |
| Land and buildings | 22 | €496,113 | €341,764 | -€154,349 | -31.1% |
| Plant, machinery and equipment | 23 | €2,700 | €3,799 | +€1,100 | +40.7% |
| Furniture and vehicles | 24 | €6,558 | €4,498 | -€2,060 | -31.4% |
| Financial fixed assets | 28 | €500 | €0 | -€500 | -100% |
| Current assets | 29/58 | €581,499 | €521,563 | -€59,936 | -10.3% |
| Amounts receivable after more than one year | 29 | €80,129 | €80,000 | -€129 | -0.2% |
| Trade receivables | 290 | €80,129 | €0 | -€80,129 | -100% |
| Other amounts receivable | 291 | - | €80,000 | +€80,000 | |
| Stocks and contracts in progress | 3 | €147,129 | €301,851 | +€154,721 | +105% |
| Stocks | 30/36 | €147,129 | €301,851 | +€154,721 | +105% |
| Amounts receivable within one year | 40/41 | €272,308 | €99,444 | -€172,864 | -63.5% |
| Other amounts receivable | 41 | €272,308 | €99,444 | -€172,864 | -63.5% |
| Current investments | 50/53 | €15,643 | €15,643 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,720 | €12,314 | -€26,406 | -68.2% |
| Deferred charges and accrued income | 490/1 | €27,569 | €12,311 | -€15,258 | -55.3% |
| Total equity and liabilities | 10/49 | €1,087,370 | €871,624 | -€215,746 | -19.8% |
| Equity | 10/15 | €564,034 | €335,429 | -€228,605 | -40.5% |
| Contributions | 10/11 | €205,928 | €205,928 | = | 0.0% |
| Reserves | 13 | €467,023 | €440,873 | -€26,150 | -5.6% |
| Tax-exempt reserves | 132 | €451,621 | €425,471 | -€26,150 | -5.8% |
| Distributable reserves | 133 | €15,402 | €15,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,918 | -€311,372 | -€202,455 | -186% |
| Provisions and deferred taxes | 16 | €77,661 | €69,523 | -€8,137 | -10.5% |
| Deferred taxes | 168 | €77,661 | €69,523 | -€8,137 | -10.5% |
| Amounts payable | 17/49 | €445,675 | €466,672 | +€20,997 | +4.7% |
| Amounts payable after more than one year | 17 | €257,221 | €228,821 | -€28,399 | -11.0% |
| Financial debts | 170/4 | €257,221 | €228,821 | -€28,399 | -11.0% |
| Amounts payable within one year | 42/48 | €183,924 | €233,180 | +€49,256 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | €27,802 | €28,399 | +€597 | +2.1% |
| Financial debts | 43 | €0 | €2,341 | +€2,341 | |
| Credit institutions | 430/8 | €0 | €2,341 | +€2,341 | |
| Trade debts | 44 | €1,650 | €6,874 | +€5,224 | +317% |
| Suppliers | 440/4 | €1,650 | €6,874 | +€5,224 | +317% |
| Taxes, remuneration and social security | 45 | €7,928 | €6,936 | -€992 | -12.5% |
| Taxes | 450/3 | €7,928 | €6,936 | -€992 | -12.5% |
| Other amounts payable | 47/48 | €146,544 | €188,631 | +€42,086 | +28.7% |
| Accrued charges and deferred income | 492/3 | €4,530 | €4,670 | +€140 | +3.1% |
| Non-recurring operating income | 76A | - | €120,942 | +€120,942 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,645 | €30,636 | -€2,009 | -6.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €288,373 | +€288,373 | |
| Other operating charges | 640/8 | €8,931 | €8,113 | -€818 | -9.2% |
| Gross operating margin | 9900 | -€5,530 | €108,635 | +€114,165 | |
| Operating profit (loss) | 9901 | -€47,106 | -€218,487 | -€171,381 | -364% |
| Financial income | 75/76B | €2,930 | €1,391 | -€1,539 | -52.5% |
| Recurring financial income | 75 | €2,930 | €1,391 | -€1,539 | -52.5% |
| Financial charges | 65/66B | €5,959 | €19,331 | +€13,372 | +224% |
| Recurring financial charges | 65 | €5,959 | €19,331 | +€13,372 | +224% |
| Profit (loss) for the period before taxes | 9903 | -€50,135 | -€236,426 | -€186,292 | -372% |
| Transfer from deferred taxes | 780 | €4,695 | €8,137 | +€3,443 | +73.3% |
| Income taxes | 67/77 | €5,134 | €316 | -€4,818 | -93.8% |
| Profit (loss) for the period | 9904 | -€50,574 | -€228,605 | -€178,031 | -352% |
| Transfer from tax-exempt reserves | 789 | €14,084 | €26,150 | +€12,066 | +85.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,490 | -€202,455 | -€165,964 | -455% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.