Heindrichs Consulting: 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.
Heindrichs Consulting
Largest movements
- Receivables within one year +€18,702
up €18,702 (+169%), from €11,090 to €29,791
of which Other amounts receivable: +€23,211
- Cash +€3,783
up €3,783 (+61.5%), from €6,153 to €9,936
mainly Net result for the year (+€32,735) and Tax, wage and social debts (+€9,324)
- Tangible fixed assets -€3,625
down €3,625 (-26.5%), from €13,698 to €10,073
- Profit (loss) carried forward +€32,735
up €32,735, from -€165 to €32,570
- Other debts -€13,443
down €13,443 (-99.2%), from €13,545 to €102
- Trade debts -€9,757
down €9,757 (-96.4%), from €10,119 to €363
- Tax, wage and social debts +€9,324
up €9,324 (+489%), from €1,909 to €11,233
- Gross operating margin +€44,103
up €44,103 (+2,571%), from €1,715 to €45,818
- Taxes +€9,031
up €9,031 (+5,851%), from €154 to €9,185
- Depreciation +€2,823
up €2,823 (+352%), from €802 to €3,625
- Other operating charges -€843
down €843 (-92.0%), from €916 to €73
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 | €30,941 | €49,800 | +€18,859 | +61.0% |
| Fixed assets | 21/28 | €13,698 | €10,073 | -€3,625 | -26.5% |
| Tangible fixed assets | 22/27 | €13,698 | €10,073 | -€3,625 | -26.5% |
| Furniture and vehicles | 24 | €13,698 | €10,073 | -€3,625 | -26.5% |
| Current assets | 29/58 | €17,243 | €39,727 | +€22,484 | +130% |
| Amounts receivable within one year | 40/41 | €11,090 | €29,791 | +€18,702 | +169% |
| Trade receivables | 40 | €11,090 | €6,580 | -€4,509 | -40.7% |
| Other amounts receivable | 41 | - | €23,211 | +€23,211 | |
| Cash at bank and in hand | 54/58 | €6,153 | €9,936 | +€3,783 | +61.5% |
| Total equity and liabilities | 10/49 | €30,941 | €49,800 | +€18,859 | +61.0% |
| Equity | 10/15 | -€164 | €32,571 | +€32,735 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€165 | €32,570 | +€32,735 | |
| Amounts payable | 17/49 | €31,104 | €17,229 | -€13,876 | -44.6% |
| Amounts payable within one year | 42/48 | €30,754 | €16,879 | -€13,876 | -45.1% |
| Trade debts | 44 | €10,119 | €363 | -€9,757 | -96.4% |
| Suppliers | 440/4 | €10,119 | €363 | -€9,757 | -96.4% |
| Advances received on contracts in progress | 46 | €5,181 | €5,181 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,909 | €11,233 | +€9,324 | +489% |
| Taxes | 450/3 | €1,909 | €11,233 | +€9,324 | +489% |
| Other amounts payable | 47/48 | €13,545 | €102 | -€13,443 | -99.2% |
| Accrued charges and deferred income | 492/3 | €350 | €350 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €802 | €3,625 | +€2,823 | +352% |
| Other operating charges | 640/8 | €916 | €73 | -€843 | -92.0% |
| Gross operating margin | 9900 | €1,715 | €45,818 | +€44,103 | +2,571% |
| Operating profit (loss) | 9901 | -€2 | €42,120 | +€42,123 | |
| Financial charges | 65/66B | €8 | €200 | +€192 | +2,400% |
| Recurring financial charges | 65 | €8 | €200 | +€192 | +2,400% |
| Profit (loss) for the period before taxes | 9903 | -€10 | €41,920 | +€41,931 | |
| Income taxes | 67/77 | €154 | €9,185 | +€9,031 | +5,851% |
| Profit (loss) for the period | 9904 | -€165 | €32,735 | +€32,900 | |
| Profit (loss) for the period to be appropriated | 9905 | -€165 | €32,735 | +€32,900 |
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 23 October 2026 via checked.be.