HEIRMAN DATACONSULTING: 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.
HEIRMAN DATACONSULTING
Largest movements
- Cash +€21,312
up €21,312 (+226%), from €9,414 to €30,726
mainly Net result for the year (+€15,551) and Advances received (+€6,505)
- Receivables within one year +€3,749
up €3,749 (+164%), from €2,280 to €6,029
of which Trade receivables: +€3,534
- Tangible fixed assets +€1,316
new in 2025: €1,316
- Profit (loss) carried forward +€15,551
up €15,551, from -€4,919 to €10,632
- Advances received +€6,505
new in 2025: €6,505
- Tax, wage and social debts +€5,758
new in 2025: €5,758
- Trade debts -€1,409
down €1,409 (-85.9%), from €1,641 to €232
- Gross operating margin +€20,989
up €20,989, from -€1,716 to €19,273
- Taxes +€3,582
new in 2025: €3,582
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 | €11,722 | €38,128 | +€26,405 | +225% |
| Fixed assets | 21/28 | - | €1,316 | +€1,316 | |
| Tangible fixed assets | 22/27 | - | €1,316 | +€1,316 | |
| Furniture and vehicles | 24 | - | €1,316 | +€1,316 | |
| Current assets | 29/58 | €11,722 | €36,811 | +€25,089 | +214% |
| Amounts receivable within one year | 40/41 | €2,280 | €6,029 | +€3,749 | +164% |
| Trade receivables | 40 | €1,860 | €5,393 | +€3,534 | +190% |
| Other amounts receivable | 41 | €420 | €636 | +€216 | +51.3% |
| Cash at bank and in hand | 54/58 | €9,414 | €30,726 | +€21,312 | +226% |
| Deferred charges and accrued income | 490/1 | €29 | €56 | +€27 | +94.2% |
| Total equity and liabilities | 10/49 | €11,722 | €38,128 | +€26,405 | +225% |
| Equity | 10/15 | €10,081 | €25,632 | +€15,551 | +154% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,919 | €10,632 | +€15,551 | |
| Amounts payable | 17/49 | €1,641 | €12,496 | +€10,855 | +661% |
| Amounts payable within one year | 42/48 | €1,641 | €12,496 | +€10,855 | +661% |
| Trade debts | 44 | €1,641 | €232 | -€1,409 | -85.9% |
| Suppliers | 440/4 | €1,641 | €232 | -€1,409 | -85.9% |
| Advances received on contracts in progress | 46 | - | €6,505 | +€6,505 | |
| Taxes, remuneration and social security | 45 | - | €5,758 | +€5,758 | |
| Taxes | 450/3 | - | €5,758 | +€5,758 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €18 | +€18 | |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | -€1,716 | €19,273 | +€20,989 | |
| Operating profit (loss) | 9901 | -€1,780 | €19,189 | +€20,969 | |
| Financial income | 75/76B | €20 | €27 | +€7 | +35.2% |
| Recurring financial income | 75 | €20 | €27 | +€7 | +35.2% |
| Financial charges | 65/66B | €44 | €84 | +€40 | +92.3% |
| Recurring financial charges | 65 | €44 | €84 | +€40 | +92.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,803 | €19,132 | +€20,936 | |
| Income taxes | 67/77 | - | €3,582 | +€3,582 | |
| Profit (loss) for the period | 9904 | -€1,803 | €15,551 | +€17,354 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,803 | €15,551 | +€17,354 |
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.