HEINIX: what changed
Two fiscal 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.
HEINIX
Largest movements
- Receivables within one year -€166,387
down €166,387 (-46.3%), from €359,336 to €192,949
of which Other amounts receivable: -€166,476
- Tangible fixed assets -€141,210
down €141,210 (-10.1%), from €1.4m to €1.3m
- Debts after one year -€171,412
down €171,412 (-19.5%), from €878,718 to €707,307
- Reserves -€110,513
down €110,513 (-21.6%), from €510,633 to €400,120
of which Distributable reserves: -€110,513
- Other debts -€44,957
down €44,957 (-19.0%), from €236,796 to €191,838
- Trade debts +€32,539
up €32,539 (+97.6%), from €33,323 to €65,862
- Gross operating margin -€111,320
down €111,320 (-9.4%), from €1.2m to €1.1m
- Staff costs -€25,209
down €25,209 (-3.3%), from €763,849 to €738,640
- Other operating charges +€22,765
up €22,765 (+189.8%), from €11,992 to €34,757
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 | €1,972,069 | €1,670,011 | -€302,059 | -15.3% |
| Fixed assets | 21/28 | €1,400,544 | €1,259,335 | -€141,210 | -10.1% |
| Tangible fixed assets | 22/27 | €1,400,544 | €1,259,335 | -€141,210 | -10.1% |
| Land and buildings | 22 | €964,684 | €909,293 | -€55,391 | -5.7% |
| Plant, machinery and equipment | 23 | €23,883 | €25,225 | +€1,342 | +5.6% |
| Furniture and vehicles | 24 | €48,436 | €31,180 | -€17,256 | -35.6% |
| Leasing and similar rights | 25 | €363,542 | €293,637 | -€69,905 | -19.2% |
| Current assets | 29/58 | €571,525 | €410,676 | -€160,849 | -28.1% |
| Amounts receivable after more than one year | 29 | €190,000 | €190,000 | = | 0.0% |
| Trade receivables | 290 | €190,000 | €190,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €359,336 | €192,949 | -€166,387 | -46.3% |
| Trade receivables | 40 | €0 | €89 | +€89 | |
| Other amounts receivable | 41 | €359,336 | €192,860 | -€166,476 | -46.3% |
| Cash at bank and in hand | 54/58 | €15,027 | €15,327 | +€300 | +2.0% |
| Deferred charges and accrued income | 490/1 | €7,163 | €12,401 | +€5,238 | +73.1% |
| Total equity and liabilities | 10/49 | €1,972,069 | €1,670,011 | -€302,059 | -15.3% |
| Equity | 10/15 | €529,233 | €418,720 | -€110,513 | -20.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €510,633 | €400,120 | -€110,513 | -21.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €508,773 | €398,260 | -€110,513 | -21.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,442,837 | €1,251,290 | -€191,546 | -13.3% |
| Amounts payable after more than one year | 17 | €878,718 | €707,307 | -€171,412 | -19.5% |
| Financial debts | 170/4 | €878,718 | €707,307 | -€171,412 | -19.5% |
| Amounts payable within one year | 42/48 | €564,118 | €543,984 | -€20,134 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €197,391 | €180,932 | -€16,459 | -8.3% |
| Trade debts | 44 | €33,323 | €65,862 | +€32,539 | +97.6% |
| Suppliers | 440/4 | €33,323 | €65,862 | +€32,539 | +97.6% |
| Taxes, remuneration and social security | 45 | €96,608 | €105,352 | +€8,744 | +9.1% |
| Taxes | 450/3 | €31,870 | €31,870 | = | 0.0% |
| Remuneration and social security | 454/9 | €64,738 | €73,481 | +€8,744 | +13.5% |
| Other amounts payable | 47/48 | €236,796 | €191,838 | -€44,957 | -19.0% |
| Remuneration, social security and pensions | 62 | €763,849 | €738,640 | -€25,209 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191,768 | €190,409 | -€1,359 | -0.7% |
| Other operating charges | 640/8 | €11,992 | €34,757 | +€22,765 | +189.8% |
| Non-recurring operating charges | 66A | - | €1,992 | +€1,992 | |
| Gross operating margin | 9900 | €1,178,890 | €1,067,570 | -€111,320 | -9.4% |
| Operating profit (loss) | 9901 | €211,282 | €101,773 | -€109,509 | -51.8% |
| Financial income | 75/76B | €3,775 | €69 | -€3,705 | -98.2% |
| Recurring financial income | 75 | €3,775 | €69 | -€3,705 | -98.2% |
| Financial charges | 65/66B | €38,287 | €37,510 | -€777 | -2.0% |
| Recurring financial charges | 65 | €38,287 | €37,510 | -€777 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €176,769 | €64,332 | -€112,437 | -63.6% |
| Income taxes | 67/77 | €51,870 | €48,731 | -€3,140 | -6.1% |
| Profit (loss) for the period | 9904 | €124,898 | €15,601 | -€109,297 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €124,898 | €15,601 | -€109,297 | -87.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.