Heisa!: 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.
Heisa!
Largest movements
- Cash +€2,877
up €2,877 (+30.4%), from €9,459 to €12,336
mainly Net result for the year (+€1,694) and Short-term financial debts (+€1,153)
- Profit (loss) carried forward +€1,694
up €1,694 (+20.6%), from €8,239 to €9,933
- Short-term financial debts +€1,153
up €1,153 (+57.6%), from €2,000 to €3,153
- Turnover +€21,345
up €21,345 (+322%), from €6,625 to €27,970
- Purchases and services +€4,642
up €4,642 (+21.5%), from €21,602 to €26,244
- Gross operating margin +€2,405
up €2,405, from -€680 to €1,725
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 | €10,239 | €13,086 | +€2,847 | +27.8% |
| Current assets | 29/58 | €10,239 | €13,086 | +€2,847 | +27.8% |
| Amounts receivable within one year | 40/41 | €780 | €750 | -€30 | -3.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €780 | €750 | -€30 | -3.9% |
| Cash at bank and in hand | 54/58 | €9,459 | €12,336 | +€2,877 | +30.4% |
| Total equity and liabilities | 10/49 | €10,239 | €13,086 | +€2,847 | +27.8% |
| Equity | 10/15 | €8,239 | €9,933 | +€1,694 | +20.6% |
| Profit (loss) carried forward | 14 | €8,239 | €9,933 | +€1,694 | +20.6% |
| Amounts payable | 17/49 | €2,000 | €3,153 | +€1,153 | +57.6% |
| Amounts payable within one year | 42/48 | €2,000 | €3,153 | +€1,153 | +57.6% |
| Financial debts | 43 | €2,000 | €3,153 | +€1,153 | +57.6% |
| Other loans | 439 | €2,000 | €3,153 | +€1,153 | +57.6% |
| Turnover | 70 | €6,625 | €27,970 | +€21,345 | +322% |
| Membership fees, donations, legacies and grants | 73 | €14,297 | - | -€14,297 | |
| Goods, raw materials, services and sundry goods | 60/61 | €21,602 | €26,244 | +€4,642 | +21.5% |
| Gross operating margin | 9900 | -€680 | €1,725 | +€2,405 | |
| Operating profit (loss) | 9901 | -€680 | €1,725 | +€2,405 | |
| Financial income | 75/76B | €2 | €4 | +€2 | +145% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +145% |
| Financial charges | 65/66B | €10 | €35 | +€25 | +250% |
| Recurring financial charges | 65 | €10 | €35 | +€25 | +250% |
| Profit (loss) for the period before taxes | 9903 | -€688 | €1,694 | +€2,383 | |
| Profit (loss) for the period | 9904 | -€688 | €1,694 | +€2,383 | |
| Profit (loss) for the period to be appropriated | 9905 | -€688 | €1,694 | +€2,383 |
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 14 October 2026 via checked.be.