Heins Metaalconstructies: 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.
Heins Metaalconstructies
Largest movements
- Cash +€20,893
up €20,893 (+499%), from €4,187 to €25,080
mainly Current portion of long-term debt (+€53,812) and Net result for the year (+€23,760)
- Receivables within one year +€16,997
up €16,997 (+61.3%), from €27,720 to €44,717
of which Trade receivables: +€19,197
- Receivables after one year +€14,000
up €14,000 (+41.2%), from €34,000 to €48,000
- Tangible fixed assets -€9,004
down €9,004 (-24.6%), from €36,613 to €27,609
- Current portion of long-term debt +€53,812
up €53,812 (+845%), from €6,367 to €60,179
- Short-term financial debts -€46,942
down €46,942 (-100%), from €46,942 to €0
of which Other loans: -€45,200
- Reserves +€16,760
up €16,760 (+85.9%), from €19,522 to €36,281
- Other debts +€7,297
up €7,297 (+3,971%), from €184 to €7,480
- Debts after one year +€6,705
up €6,705 (+27.2%), from €24,670 to €31,375
- Gross operating margin +€4,441
up €4,441 (+11.7%), from €37,850 to €42,292
- Taxes +€2,484
up €2,484 (+55.8%), from €4,455 to €6,939
- Financial income +€800
up €800 (+95.1%), from €841 to €1,642
- Depreciation +€589
up €589 (+7.0%), from €8,415 to €9,004
- Other operating charges +€579
up €579 (+72.6%), from €798 to €1,377
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 | €102,520 | €145,406 | +€42,886 | +41.8% |
| Fixed assets | 21/28 | €36,613 | €27,609 | -€9,004 | -24.6% |
| Tangible fixed assets | 22/27 | €36,613 | €27,609 | -€9,004 | -24.6% |
| Leasing and similar rights | 25 | €36,613 | €27,609 | -€9,004 | -24.6% |
| Current assets | 29/58 | €65,907 | €117,797 | +€51,890 | +78.7% |
| Amounts receivable after more than one year | 29 | €34,000 | €48,000 | +€14,000 | +41.2% |
| Other amounts receivable | 291 | €34,000 | €48,000 | +€14,000 | +41.2% |
| Amounts receivable within one year | 40/41 | €27,720 | €44,717 | +€16,997 | +61.3% |
| Trade receivables | 40 | €21,290 | €40,487 | +€19,197 | +90.2% |
| Other amounts receivable | 41 | €6,430 | €4,231 | -€2,200 | -34.2% |
| Cash at bank and in hand | 54/58 | €4,187 | €25,080 | +€20,893 | +499% |
| Total equity and liabilities | 10/49 | €102,520 | €145,406 | +€42,886 | +41.8% |
| Equity | 10/15 | €22,522 | €39,281 | +€16,760 | +74.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,522 | €36,281 | +€16,760 | +85.9% |
| Distributable reserves | 133 | €19,522 | €36,281 | +€16,760 | +85.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €79,999 | €106,125 | +€26,127 | +32.7% |
| Amounts payable after more than one year | 17 | €24,670 | €31,375 | +€6,705 | +27.2% |
| Financial debts | 170/4 | €24,670 | €31,375 | +€6,705 | +27.2% |
| Amounts payable within one year | 42/48 | €55,329 | €74,750 | +€19,421 | +35.1% |
| Current portion of amounts payable after more than one year | 42 | €6,367 | €60,179 | +€53,812 | +845% |
| Financial debts | 43 | €46,942 | €0 | -€46,942 | -100% |
| Credit institutions | 430/8 | €1,742 | €0 | -€1,742 | -100% |
| Other loans | 439 | €45,200 | €0 | -€45,200 | -100% |
| Trade debts | 44 | €1,489 | €2,478 | +€990 | +66.5% |
| Suppliers | 440/4 | €1,489 | €2,478 | +€990 | +66.5% |
| Taxes, remuneration and social security | 45 | €347 | €4,613 | +€4,266 | +1,229% |
| Taxes | 450/3 | €347 | €4,613 | +€4,266 | +1,229% |
| Other amounts payable | 47/48 | €184 | €7,480 | +€7,297 | +3,971% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,415 | €9,004 | +€589 | +7.0% |
| Other operating charges | 640/8 | €798 | €1,377 | +€579 | +72.6% |
| Gross operating margin | 9900 | €37,850 | €42,292 | +€4,441 | +11.7% |
| Operating profit (loss) | 9901 | €28,637 | €31,910 | +€3,273 | +11.4% |
| Financial income | 75/76B | €841 | €1,642 | +€800 | +95.1% |
| Recurring financial income | 75 | €841 | €1,642 | +€800 | +95.1% |
| Financial charges | 65/66B | €3,251 | €2,854 | -€397 | -12.2% |
| Recurring financial charges | 65 | €3,251 | €2,854 | -€397 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €26,227 | €30,698 | +€4,471 | +17.0% |
| Income taxes | 67/77 | €4,455 | €6,939 | +€2,484 | +55.8% |
| Profit (loss) for the period | 9904 | €21,773 | €23,760 | +€1,987 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,773 | €23,760 | +€1,987 | +9.1% |
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 24 October 2026 via checked.be.