HEINEN B&N: 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.
HEINEN B&N
Largest movements
- Tangible fixed assets +€72,279
up €72,279 (+416%), from €17,386 to €89,665
of which Land and buildings: +€81,625
- Cash -€16,236
down €16,236 (-79.9%), from €20,333 to €4,097
mainly Investment in fixed assets (net) (-€86,164) and Net result for the year (-€11,311)
- Debts after one year +€59,110
up €59,110 (+322%), from €18,369 to €77,479
- Profit (loss) carried forward -€11,311
down €11,311, from €9,151 to -€2,160
- Current portion of long-term debt +€6,893
up €6,893 (+120%), from €5,728 to €12,622
- Advances received +€3,000
new in 2025: €3,000
- Tax, wage and social debts -€2,389
down €2,389 (-100%), from €2,389 to €0
- Gross operating margin -€4,569
down €4,569 (-34.7%), from €13,148 to €8,579
- Depreciation +€2,718
up €2,718 (+24.3%), from €11,167 to €13,885
- Financial charges +€2,163
up €2,163 (+153%), from €1,418 to €3,581
- Other operating charges +€1,798
up €1,798 (+286%), from €628 to €2,427
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 | €39,656 | €96,271 | +€56,615 | +143% |
| Fixed assets | 21/28 | €17,386 | €89,665 | +€72,279 | +416% |
| Tangible fixed assets | 22/27 | €17,386 | €89,665 | +€72,279 | +416% |
| Land and buildings | 22 | - | €81,625 | +€81,625 | |
| Furniture and vehicles | 24 | €17,386 | €8,039 | -€9,347 | -53.8% |
| Current assets | 29/58 | €22,270 | €6,606 | -€15,664 | -70.3% |
| Amounts receivable within one year | 40/41 | €1,937 | €2,310 | +€373 | +19.3% |
| Trade receivables | 40 | €600 | €336 | -€264 | -44.0% |
| Other amounts receivable | 41 | €1,337 | €1,974 | +€637 | +47.7% |
| Cash at bank and in hand | 54/58 | €20,333 | €4,097 | -€16,236 | -79.9% |
| Deferred charges and accrued income | 490/1 | €0 | €199 | +€199 | |
| Total equity and liabilities | 10/49 | €39,656 | €96,271 | +€56,615 | +143% |
| Equity | 10/15 | €12,151 | €840 | -€11,311 | -93.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,151 | -€2,160 | -€11,311 | |
| Amounts payable | 17/49 | €27,504 | €95,430 | +€67,926 | +247% |
| Amounts payable after more than one year | 17 | €18,369 | €77,479 | +€59,110 | +322% |
| Financial debts | 170/4 | €18,369 | €77,479 | +€59,110 | +322% |
| Amounts payable within one year | 42/48 | €9,135 | €17,951 | +€8,816 | +96.5% |
| Current portion of amounts payable after more than one year | 42 | €5,728 | €12,622 | +€6,893 | +120% |
| Trade debts | 44 | €1,018 | €2,330 | +€1,312 | +129% |
| Suppliers | 440/4 | €1,018 | €2,330 | +€1,312 | +129% |
| Advances received on contracts in progress | 46 | - | €3,000 | +€3,000 | |
| Taxes, remuneration and social security | 45 | €2,389 | €0 | -€2,389 | -100% |
| Taxes | 450/3 | €2,389 | €0 | -€2,389 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,167 | €13,885 | +€2,718 | +24.3% |
| Other operating charges | 640/8 | €628 | €2,427 | +€1,798 | +286% |
| Gross operating margin | 9900 | €13,148 | €8,579 | -€4,569 | -34.7% |
| Operating profit (loss) | 9901 | €1,353 | -€7,732 | -€9,085 | |
| Financial income | 75/76B | €14 | €2 | -€12 | -85.2% |
| Recurring financial income | 75 | €14 | €2 | -€12 | -85.2% |
| Financial charges | 65/66B | €1,418 | €3,581 | +€2,163 | +153% |
| Recurring financial charges | 65 | €1,418 | €3,581 | +€2,163 | +153% |
| Profit (loss) for the period before taxes | 9903 | -€51 | -€11,311 | -€11,260 | -22,267% |
| Income taxes | 67/77 | €71 | €0 | -€71 | -100% |
| Profit (loss) for the period | 9904 | -€121 | -€11,311 | -€11,190 | -9,236% |
| Profit (loss) for the period to be appropriated | 9905 | -€121 | -€11,311 | -€11,190 | -9,236% |
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 17 October 2026 via checked.be.