HEIMANN BROS: 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.
HEIMANN BROS
Largest movements
- Receivables within one year -€12,661
down €12,661 (-34.4%), from €36,817 to €24,155
of which Other amounts receivable: -€9,616
- Cash +€3,847
up €3,847 (+421%), from €914 to €4,761
mainly Receivables within one year (+€12,661) and Depreciation (+€633)
- Tangible fixed assets -€633
down €633 (-8.1%), from €7,822 to €7,189
of which Furniture and vehicles: -€633
- Deferred charges and accrued income -€603
down €603 (-30.9%), from €1,952 to €1,348
- Profit (loss) carried forward -€10,618
down €10,618 (-27.5%), from -€38,612 to -€49,231
- Tax, wage and social debts +€543
up €543 (+63.2%), from €860 to €1,403
- Write-downs -€1,260
down €1,260 (-100%), from €1,260 to €0
- Depreciation -€918
down €918 (-59.2%), from €1,551 to €633
- Financial income -€626
down €626 (-32.9%), from €1,903 to €1,278
- Gross operating margin +€331
up €331 (+3.0%), from -€10,917 to -€10,585
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 | €47,505 | €37,454 | -€10,051 | -21.2% |
| Fixed assets | 21/28 | €7,822 | €7,189 | -€633 | -8.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €7,822 | €7,189 | -€633 | -8.1% |
| Plant, machinery and equipment | 23 | €6,371 | €6,371 | = | 0.0% |
| Furniture and vehicles | 24 | €1,452 | €819 | -€633 | -43.6% |
| Current assets | 29/58 | €39,683 | €30,265 | -€9,418 | -23.7% |
| Amounts receivable within one year | 40/41 | €36,817 | €24,155 | -€12,661 | -34.4% |
| Trade receivables | 40 | €7,370 | €4,325 | -€3,045 | -41.3% |
| Other amounts receivable | 41 | €29,447 | €19,830 | -€9,616 | -32.7% |
| Cash at bank and in hand | 54/58 | €914 | €4,761 | +€3,847 | +421% |
| Deferred charges and accrued income | 490/1 | €1,952 | €1,348 | -€603 | -30.9% |
| Total equity and liabilities | 10/49 | €47,505 | €37,454 | -€10,051 | -21.2% |
| Equity | 10/15 | €1,848 | -€8,771 | -€10,618 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Distributable reserves | 133 | €21,860 | €21,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,612 | -€49,231 | -€10,618 | -27.5% |
| Provisions and deferred taxes | 16 | €43,782 | €43,782 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €43,782 | €43,782 | = | 0.0% |
| Pensions and similar obligations | 160 | €43,782 | €43,782 | = | 0.0% |
| Amounts payable | 17/49 | €1,876 | €2,443 | +€568 | +30.3% |
| Amounts payable within one year | 42/48 | €1,876 | €2,443 | +€568 | +30.3% |
| Trade debts | 44 | €1,016 | €1,040 | +€25 | +2.4% |
| Suppliers | 440/4 | €1,016 | €1,040 | +€25 | +2.4% |
| Taxes, remuneration and social security | 45 | €860 | €1,403 | +€543 | +63.2% |
| Taxes | 450/3 | €860 | €1,403 | +€543 | +63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,551 | €633 | -€918 | -59.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,260 | €0 | -€1,260 | -100% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€10,917 | -€10,585 | +€331 | +3.0% |
| Operating profit (loss) | 9901 | -€14,256 | -€11,762 | +€2,494 | +17.5% |
| Financial income | 75/76B | €1,903 | €1,278 | -€626 | -32.9% |
| Recurring financial income | 75 | €1,903 | €1,278 | -€626 | -32.9% |
| Financial charges | 65/66B | €152 | €134 | -€17 | -11.5% |
| Recurring financial charges | 65 | €152 | €134 | -€17 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,504 | -€10,618 | +€1,885 | +15.1% |
| Profit (loss) for the period | 9904 | -€12,504 | -€10,618 | +€1,885 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,504 | -€10,618 | +€1,885 | +15.1% |
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 14 October 2026 via checked.be.