HEIKRIMMO: 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.
HEIKRIMMO
Largest movements
- Cash -€13,140
down €13,140 (-56.5%), from €23,273 to €10,133
mainly Investment in fixed assets (net) (-€19,952) and Debts after one year (-€8,372)
- Tangible fixed assets +€9,013
up €9,013 (+4.6%), from €197,173 to €206,186
- Current investments +€6,984
up €6,984 (+11.2%), from €62,144 to €69,128
- Receivables within one year -€3,037
down €3,037 (-100.0%), from €3,037 to €0
of which Other amounts receivable: -€3,037
- Debts after one year -€8,372
down €8,372 (-12.4%), from €67,726 to €59,354
- Other debts +€7,260
up €7,260 (+104.7%), from €6,935 to €14,195
- Reserves +€6,488
up €6,488 (+7.2%), from €90,149 to €96,638
of which Distributable reserves: +€11,264
- Tax, wage and social debts -€3,353
down €3,353 (-69.2%), from €4,844 to €1,492
- Gross operating margin -€5,297
down €5,297 (-16.7%), from €31,729 to €26,432
- Taxes -€2,160
down €2,160 (-26.5%), from €8,153 to €5,993
- Financial income -€1,074
down €1,074 (-39.1%), from €2,745 to €1,671
- Depreciation +€457
up €457 (+4.4%), from €10,482 to €10,940
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 | €287,259 | €287,159 | -€100 | 0.0% |
| Fixed assets | 21/28 | €197,173 | €206,186 | +€9,013 | +4.6% |
| Tangible fixed assets | 22/27 | €197,173 | €206,186 | +€9,013 | +4.6% |
| Land and buildings | 22 | €197,173 | €206,186 | +€9,013 | +4.6% |
| Current assets | 29/58 | €90,086 | €80,973 | -€9,113 | -10.1% |
| Amounts receivable within one year | 40/41 | €3,037 | €0 | -€3,037 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,037 | €0 | -€3,037 | -100.0% |
| Current investments | 50/53 | €62,144 | €69,128 | +€6,984 | +11.2% |
| Cash at bank and in hand | 54/58 | €23,273 | €10,133 | -€13,140 | -56.5% |
| Deferred charges and accrued income | 490/1 | €1,633 | €1,712 | +€80 | +4.9% |
| Total equity and liabilities | 10/49 | €287,259 | €287,159 | -€100 | 0.0% |
| Equity | 10/15 | €169,434 | €175,922 | +€6,488 | +3.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €90,149 | €96,638 | +€6,488 | +7.2% |
| Non-distributable reserves | 130/1 | €906 | €1,558 | +€652 | +72.0% |
| Legal reserve | 130 | €906 | €1,558 | +€652 | +72.0% |
| Tax-exempt reserves | 132 | €64,591 | €59,163 | -€5,427 | -8.4% |
| Distributable reserves | 133 | €24,653 | €35,916 | +€11,264 | +45.7% |
| Profit (loss) carried forward | 14 | €17,284 | €17,284 | = | 0.0% |
| Provisions and deferred taxes | 16 | €29,485 | €27,675 | -€1,809 | -6.1% |
| Deferred taxes | 168 | €29,485 | €27,675 | -€1,809 | -6.1% |
| Amounts payable | 17/49 | €88,341 | €83,562 | -€4,779 | -5.4% |
| Amounts payable after more than one year | 17 | €67,726 | €59,354 | -€8,372 | -12.4% |
| Financial debts | 170/4 | €67,726 | €59,354 | -€8,372 | -12.4% |
| Amounts payable within one year | 42/48 | €19,990 | €24,058 | +€4,068 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €8,211 | €8,372 | +€161 | +2.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,844 | €1,492 | -€3,353 | -69.2% |
| Taxes | 450/3 | €4,844 | €1,492 | -€3,353 | -69.2% |
| Other amounts payable | 47/48 | €6,935 | €14,195 | +€7,260 | +104.7% |
| Accrued charges and deferred income | 492/3 | €625 | €149 | -€476 | -76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,482 | €10,940 | +€457 | +4.4% |
| Other operating charges | 640/8 | €4,627 | €4,476 | -€151 | -3.3% |
| Gross operating margin | 9900 | €31,729 | €26,432 | -€5,297 | -16.7% |
| Operating profit (loss) | 9901 | €16,620 | €11,017 | -€5,603 | -33.7% |
| Financial income | 75/76B | €2,745 | €1,671 | -€1,074 | -39.1% |
| Recurring financial income | 75 | €2,745 | €1,671 | -€1,074 | -39.1% |
| Financial charges | 65/66B | €1,892 | €2,015 | +€123 | +6.5% |
| Recurring financial charges | 65 | €1,892 | €2,015 | +€123 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €17,472 | €10,672 | -€6,800 | -38.9% |
| Transfer from deferred taxes | 780 | €1,809 | €1,809 | = | 0.0% |
| Income taxes | 67/77 | €8,153 | €5,993 | -€2,160 | -26.5% |
| Profit (loss) for the period | 9904 | €11,128 | €6,488 | -€4,640 | -41.7% |
| Transfer from tax-exempt reserves | 789 | €5,427 | €5,427 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,556 | €11,916 | -€4,640 | -28.0% |
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 11 October 2026 via checked.be.