HEIROM GAMES: 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.
HEIROM GAMES
Largest movements
- Tangible fixed assets -€16,350
down €16,350 (-42.5%), from €38,452 to €22,102
- Receivables within one year -€6,781
down €6,781 (-13.6%), from €49,979 to €43,199
of which Other amounts receivable: -€9,348
- Cash -€3,039
down €3,039 (-65.4%), from €4,648 to €1,609
mainly Other debts (-€18,006) and Contributions, distributions and other (-€15,000)
- Deferred charges and accrued income -€2,526
down €2,526 (-100%), from €2,526 to €0
- Other debts -€18,006
down €18,006 (-8.1%), from €221,252 to €203,246
- Profit (loss) carried forward +€8,865
up €8,865 (+4.7%), from -€187,025 to -€178,160
- Debts after one year -€8,837
down €8,837 (-76.0%), from €11,622 to €2,784
- Tax, wage and social debts +€7,302
up €7,302 (+117%), from €6,226 to €13,528
- Reserves -€5,578
down €5,578 (-100%), from €5,578 to €0
of which Distributable reserves: -€5,578
- Taxes +€5,648
up €5,648 (+110%), from €5,127 to €10,774
- Gross operating margin +€3,052
up €3,052 (+5.7%), from €53,682 to €56,734
- Other operating charges -€1,357
down €1,357 (-14.8%), from €9,174 to €7,817
- Financial charges +€1,159
up €1,159 (+49.4%), from €2,346 to €3,504
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 | €102,126 | €74,418 | -€27,708 | -27.1% |
| Fixed assets | 21/28 | €38,452 | €22,102 | -€16,350 | -42.5% |
| Tangible fixed assets | 22/27 | €38,452 | €22,102 | -€16,350 | -42.5% |
| Plant, machinery and equipment | 23 | €9,787 | €6,917 | -€2,870 | -29.3% |
| Furniture and vehicles | 24 | €21,577 | €15,185 | -€6,393 | -29.6% |
| Other tangible fixed assets | 26 | €7,088 | €0 | -€7,088 | -100% |
| Current assets | 29/58 | €63,675 | €52,316 | -€11,358 | -17.8% |
| Stocks and contracts in progress | 3 | €6,522 | €7,509 | +€987 | +15.1% |
| Stocks | 30/36 | €6,522 | €7,509 | +€987 | +15.1% |
| Amounts receivable within one year | 40/41 | €49,979 | €43,199 | -€6,781 | -13.6% |
| Trade receivables | 40 | - | €2,567 | +€2,567 | |
| Other amounts receivable | 41 | €49,979 | €40,632 | -€9,348 | -18.7% |
| Cash at bank and in hand | 54/58 | €4,648 | €1,609 | -€3,039 | -65.4% |
| Deferred charges and accrued income | 490/1 | €2,526 | €0 | -€2,526 | -100% |
| Total equity and liabilities | 10/49 | €102,126 | €74,418 | -€27,708 | -27.1% |
| Equity | 10/15 | -€162,856 | -€159,568 | +€3,287 | +2.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,578 | €0 | -€5,578 | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €5,578 | €0 | -€5,578 | -100% |
| Profit (loss) carried forward | 14 | -€187,025 | -€178,160 | +€8,865 | +4.7% |
| Amounts payable | 17/49 | €264,982 | €233,986 | -€30,996 | -11.7% |
| Amounts payable after more than one year | 17 | €11,622 | €2,784 | -€8,837 | -76.0% |
| Financial debts | 170/4 | €11,622 | €2,784 | -€8,837 | -76.0% |
| Amounts payable within one year | 42/48 | €252,973 | €229,839 | -€23,134 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €11,793 | €8,837 | -€2,956 | -25.1% |
| Financial debts | 43 | €7,561 | €2,272 | -€5,289 | -69.9% |
| Credit institutions | 430/8 | €7,561 | €2,272 | -€5,289 | -69.9% |
| Trade debts | 44 | €6,140 | €1,955 | -€4,185 | -68.2% |
| Suppliers | 440/4 | €6,140 | €1,955 | -€4,185 | -68.2% |
| Taxes, remuneration and social security | 45 | €6,226 | €13,528 | +€7,302 | +117% |
| Taxes | 450/3 | €6,226 | €13,528 | +€7,302 | +117% |
| Other amounts payable | 47/48 | €221,252 | €203,246 | -€18,006 | -8.1% |
| Accrued charges and deferred income | 492/3 | €387 | €1,363 | +€975 | +252% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,718 | €16,350 | -€368 | -2.2% |
| Other operating charges | 640/8 | €9,174 | €7,817 | -€1,357 | -14.8% |
| Gross operating margin | 9900 | €53,682 | €56,734 | +€3,052 | +5.7% |
| Operating profit (loss) | 9901 | €27,790 | €32,566 | +€4,777 | +17.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,346 | €3,504 | +€1,159 | +49.4% |
| Recurring financial charges | 65 | €2,346 | €3,504 | +€1,159 | +49.4% |
| Profit (loss) for the period before taxes | 9903 | €25,444 | €29,062 | +€3,618 | +14.2% |
| Income taxes | 67/77 | €5,127 | €10,774 | +€5,648 | +110% |
| Profit (loss) for the period | 9904 | €20,317 | €18,287 | -€2,030 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,317 | €18,287 | -€2,030 | -10.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.