HEIMBACH SPECIALITIES AG: what changed
What changed
HEIMBACH SPECIALITIES AG
NACE 13.960, Manufacture of textiles
filed annual accounts (NBB)
Net result for the year
€493,116
2024 · €647,315-€154,200
Equity
€8.5m
2024 · €8.0m+€493,116
Cash
€1.8m
2024 · €1.6m+€207,470
Balance sheet total
€10.2m
2024 · €10.6m-€400,091
Largest movements
Assets
- Stocks and contracts -€822,137
down €822,137 (-24.9%), from €3.3m to €2.5m
of which Stocks: -€722,964
- Receivables within one year +€748,563
up €748,563 (+29.9%), from €2.5m to €3.3m
of which Trade receivables: +€884,042
- Tangible fixed assets -€413,655
down €413,655 (-23.5%), from €1.8m to €1.3m
of which Plant, machinery and equipment: -€210,674
- Cash +€207,470
up €207,470 (+13.2%), from €1.6m to €1.8m
mainly Stocks and contracts (+€822,137) and Depreciation (+€625,870)
- Intangible fixed assets -€146,444
down €146,444 (-10.3%), from €1.4m to €1.3m
Equity and liabilities
- Other debts -€1.0m
no longer reported in 2025 (was €1.0m)
- Profit (loss) carried forward +€493,116
up €493,116 (+27.1%), from €1.8m to €2.3m
- Trade debts +€158,740
up €158,740 (+24.9%), from €637,435 to €796,175
Income statement
- Turnover +€719,539
up €719,539 (+5.3%), from €13.5m to €14.2m
- Services and other goods +€589,886
up €589,886 (+26.4%), from €2.2m to €2.8m
- Other operating income -€146,847
down €146,847 (-53.7%), from €273,676 to €126,828
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€647,315
Turnover
+€719,539
Other operating income
-€146,847
Goods and materials
-€29,514
Services and other goods
-€589,886
Staff costs
+€91,017
Depreciation
-€15,399
Write-downs
-€123,833
Provisions
+€31,658
Other operating charges
-€54,953
Other operating items
-€70,812
Financial income
-€12,534
Financial charges
+€764
Taxes
+€46,599
Result 2025
€493,116
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€273,241
Investment
-€65,771
Financing
€0
Cash 2024
€1.6m
From operations (derived)
+€273,241
Net result for the year
+€493,116
Depreciation
+€625,870
Stocks and contracts
+€822,137
Receivables within one year
-€748,563
Deferred charges and accrued income
-€26,113
Provisions
-€37,373
Trade debts
+€158,740
Tax, wage and social debts
-€86,482
Advances received
+€54,819
Other debts
-€1.0m
Accrued charges and deferred income
+€21,679
Investment (derived)
-€65,771
Investment in fixed assets (net)
-€65,771
Cash 2025
€1.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,580,948 | €10,180,857 | -€400,091 | -3.8% |
| Fixed assets | 21/28 | €3,183,180 | €2,623,080 | -€560,099 | -17.6% |
| Intangible fixed assets | 21 | €1,423,230 | €1,276,786 | -€146,444 | -10.3% |
| Tangible fixed assets | 22/27 | €1,759,785 | €1,346,129 | -€413,655 | -23.5% |
| Land and buildings | 22 | €844,846 | €731,025 | -€113,822 | -13.5% |
| Plant, machinery and equipment | 23 | €672,817 | €462,144 | -€210,674 | -31.3% |
| Furniture and vehicles | 24 | €228,621 | €148,331 | -€80,290 | -35.1% |
| Assets under construction and advance payments | 27 | €13,500 | €4,630 | -€8,870 | -65.7% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Other financial fixed assets | 284/8 | €165 | €165 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €7,397,768 | €7,557,777 | +€160,009 | +2.2% |
| Stocks and contracts in progress | 3 | €3,298,197 | €2,476,060 | -€822,137 | -24.9% |
| Stocks | 30/36 | €2,804,273 | €2,081,309 | -€722,964 | -25.8% |
| Raw materials and consumables | 30/31 | €1,376,005 | €526,376 | -€849,629 | -61.7% |
| Work in progress | 32 | €1,245,221 | €1,372,739 | +€127,518 | +10.2% |
| Finished goods | 33 | €161,579 | €177,760 | +€16,181 | +10.0% |
| Goods purchased for resale | 34 | €12,528 | - | -€12,528 | |
| Advance payments | 36 | €8,940 | €4,435 | -€4,505 | -50.4% |
| Contracts in progress | 37 | €493,924 | €394,751 | -€99,173 | -20.1% |
| Amounts receivable within one year | 40/41 | €2,502,544 | €3,251,106 | +€748,563 | +29.9% |
| Trade receivables | 40 | €2,111,682 | €2,995,724 | +€884,042 | +41.9% |
| Other amounts receivable | 41 | €390,862 | €255,383 | -€135,480 | -34.7% |
| Cash at bank and in hand | 54/58 | €1,573,371 | €1,780,841 | +€207,470 | +13.2% |
| Deferred charges and accrued income | 490/1 | €23,657 | €49,770 | +€26,113 | +110% |
| Total equity and liabilities | 10/49 | €10,580,948 | €10,180,857 | -€400,091 | -3.8% |
| Equity | 10/15 | €8,000,884 | €8,494,000 | +€493,116 | +6.2% |
| Contributions | 10/11 | €2,281,575 | €2,281,575 | = | 0.0% |
| Capital | 10 | €1,513,105 | €1,513,105 | = | 0.0% |
| Issued capital | 100 | €1,513,105 | €1,513,105 | = | 0.0% |
| Contributions outside capital | 11 | €768,470 | €768,470 | = | 0.0% |
| Share premium | 1100/10 | €768,470 | €768,470 | = | 0.0% |
| Revaluation surpluses | 12 | €183,356 | €183,356 | = | 0.0% |
| Reserves | 13 | €3,719,094 | €3,719,094 | = | 0.0% |
| Non-distributable reserves | 130/1 | €158,173 | €158,173 | = | 0.0% |
| Legal reserve | 130 | €151,215 | €151,215 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,958 | €6,958 | = | 0.0% |
| Tax-exempt reserves | 132 | €150,535 | €150,535 | = | 0.0% |
| Distributable reserves | 133 | €3,410,386 | €3,410,386 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,816,859 | €2,309,974 | +€493,116 | +27.1% |
| Provisions and deferred taxes | 16 | €74,465 | €37,092 | -€37,373 | -50.2% |
| Provisions for liabilities and charges | 160/5 | €74,465 | €37,092 | -€37,373 | -50.2% |
| Pensions and similar obligations | 160 | €42,536 | - | -€42,536 | |
| Other liabilities and charges | 164/5 | €31,929 | €37,092 | +€5,163 | +16.2% |
| Amounts payable | 17/49 | €2,505,599 | €1,649,765 | -€855,834 | -34.2% |
| Amounts payable within one year | 42/48 | €2,503,383 | €1,625,870 | -€877,513 | -35.1% |
| Trade debts | 44 | €637,435 | €796,175 | +€158,740 | +24.9% |
| Suppliers | 440/4 | €637,435 | €796,175 | +€158,740 | +24.9% |
| Advances received on contracts in progress | 46 | €15,676 | €70,495 | +€54,819 | +350% |
| Taxes, remuneration and social security | 45 | €845,682 | €759,200 | -€86,482 | -10.2% |
| Taxes | 450/3 | €56,606 | €30,774 | -€25,832 | -45.6% |
| Remuneration and social security | 454/9 | €789,076 | €728,426 | -€60,650 | -7.7% |
| Other amounts payable | 47/48 | €1,004,590 | - | -€1.0m | |
| Accrued charges and deferred income | 492/3 | €2,216 | €23,896 | +€21,679 | +978% |
| Operating income | 70/76A | €13,816,213 | €14,259,907 | +€443,694 | +3.2% |
| Turnover | 70 | €13,458,228 | €14,177,767 | +€719,539 | +5.3% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€149,980 | -€71,999 | +€77,981 | +52.0% |
| Other operating income | 74 | €273,676 | €126,828 | -€146,847 | -53.7% |
| Non-recurring operating income | 76A | €234,289 | €27,310 | -€206,978 | -88.3% |
| Operating charges | 60/66A | €12,872,021 | €13,504,745 | +€632,724 | +4.9% |
| Goods for resale, raw materials and consumables | 60 | €4,191,945 | €4,221,458 | +€29,514 | +0.7% |
| Purchases | 600/8 | €3,793,845 | €3,583,683 | -€210,162 | -5.5% |
| Change in stocks: decrease (increase) | 609 | €398,100 | €637,775 | +€239,675 | +60.2% |
| Services and other goods | 61 | €2,236,772 | €2,826,658 | +€589,886 | +26.4% |
| Remuneration, social security and pensions | 62 | €5,615,075 | €5,524,057 | -€91,017 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €610,471 | €625,870 | +€15,399 | +2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€135,257 | -€11,424 | +€123,833 | +91.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€5,714 | -€37,373 | -€31,658 | -554% |
| Other operating charges | 640/8 | €287,045 | €341,998 | +€54,953 | +19.1% |
| Non-recurring operating charges | 66A | €71,685 | €13,500 | -€58,185 | -81.2% |
| Operating profit (loss) | 9901 | €944,191 | €755,161 | -€189,030 | -20.0% |
| Financial income | 75/76B | €36,261 | €23,727 | -€12,534 | -34.6% |
| Recurring financial income | 75 | €36,261 | €23,727 | -€12,534 | -34.6% |
| Income from financial fixed assets | 750 | - | €5,728 | +€5,728 | |
| Other financial income | 752/9 | €36,261 | €17,998 | -€18,262 | -50.4% |
| Financial charges | 65/66B | €84,427 | €83,663 | -€764 | -0.9% |
| Recurring financial charges | 65 | €84,427 | €83,663 | -€764 | -0.9% |
| Debt charges | 650 | €4,677 | €6,740 | +€2,063 | +44.1% |
| Other financial charges | 652/9 | €79,751 | €76,923 | -€2,827 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €896,024 | €695,225 | -€200,799 | -22.4% |
| Income taxes | 67/77 | €248,709 | €202,110 | -€46,599 | -18.7% |
| Taxes | 670/3 | €250,602 | €202,712 | -€47,890 | -19.1% |
| Tax adjustments and reversals of tax provisions | 77 | €1,893 | €602 | -€1,291 | -68.2% |
| Profit (loss) for the period | 9904 | €647,315 | €493,116 | -€154,200 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €647,315 | €493,116 | -€154,200 | -23.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.