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
- Current investments +€2,021
up €2,021 (+183%), from €1,102 to €3,123
- Receivables within one year +€471
up €471 (+45.0%), from €1,047 to €1,518
of which Other amounts receivable: +€550
- Profit (loss) carried forward +€2,704
up €2,704 (+379%), from €714 to €3,418
- Trade debts -€641
down €641 (-56.1%), from €1,143 to €502
- Tax, wage and social debts +€437
new in 2022: €437
- Gross operating margin +€4,881
up €4,881, from -€1,840 to €3,041
- Other operating charges +€274
new in 2022: €274
- Financial charges -€94
down €94 (-59.9%), from €157 to €63
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,149 | €4,641 | +€2,492 | +116% |
| Current assets | 29/58 | €2,149 | €4,641 | +€2,492 | +116% |
| Amounts receivable within one year | 40/41 | €1,047 | €1,518 | +€471 | +45.0% |
| Trade receivables | 40 | €680 | €601 | -€79 | -11.6% |
| Other amounts receivable | 41 | €367 | €917 | +€550 | +150% |
| Current investments | 50/53 | €1,102 | €3,123 | +€2,021 | +183% |
| Total equity and liabilities | 10/49 | €2,149 | €4,641 | +€2,492 | +116% |
| Equity | 10/15 | €714 | €3,418 | +€2,704 | +379% |
| Profit (loss) carried forward | 14 | €714 | €3,418 | +€2,704 | +379% |
| Amounts payable | 17/49 | €1,434 | €1,222 | -€212 | -14.8% |
| Amounts payable within one year | 42/48 | €1,143 | €939 | -€204 | -17.9% |
| Trade debts | 44 | €1,143 | €502 | -€641 | -56.1% |
| Suppliers | 440/4 | €1,143 | €502 | -€641 | -56.1% |
| Taxes, remuneration and social security | 45 | - | €437 | +€437 | |
| Taxes | 450/3 | - | €437 | +€437 | |
| Accrued charges and deferred income | 492/3 | €291 | €283 | -€8 | -2.8% |
| Other operating charges | 640/8 | - | €274 | +€274 | |
| Gross operating margin | 9900 | -€1,840 | €3,041 | +€4,881 | |
| Operating profit (loss) | 9901 | -€1,840 | €2,767 | +€4,607 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €157 | €63 | -€94 | -59.9% |
| Recurring financial charges | 65 | €157 | €63 | -€94 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,997 | €2,704 | +€4,701 | |
| Profit (loss) for the period | 9904 | -€1,997 | €2,704 | +€4,701 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,997 | €2,704 | +€4,701 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.