HEIWEGEN CONSULTANCY: what changed
Two fiscal 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.
HEIWEGEN CONSULTANCY
Largest movements
- Cash +€23,427
up €23,427 (+379.1%), from €6,180 to €29,607
mainly Net result for the year (+€67,480) and Depreciation (+€2,714)
- Receivables within one year +€3,770
up €3,770 (+5.0%), from €75,247 to €79,017
of which Other amounts receivable: +€8,156
- Tangible fixed assets +€3,568
new in 2025: €3,568
- Intangible fixed assets -€1,525
down €1,525 (-11.4%), from €13,374 to €11,849
- Reserves +€40,955
up €40,955 (+2107.1%), from €1,944 to €42,899
of which Distributable reserves: +€40,955
- Profit (loss) carried forward +€26,525
up €26,525, from -€26,525 to €0
- Tax, wage and social debts -€15,870
down €15,870 (-63.5%), from €24,976 to €9,105
of which Remuneration and social security: -€8,471
- Other debts -€14,816
down €14,816 (-97.2%), from €15,243 to €427
- Trade debts -€8,205
down €8,205 (-10.6%), from €77,202 to €68,997
- Staff costs -€61,692
down €61,692 (-100.0%), from €61,692 to €0
- Gross operating margin +€40,365
up €40,365 (+73.4%), from €54,967 to €95,332
- Taxes +€21,683
up €21,683 (+13167.4%), from €165 to €21,847
- Other operating charges +€1,510
up €1,510 (+295.8%), from €510 to €2,020
- Depreciation +€1,261
up €1,261 (+86.8%), from €1,453 to €2,714
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.
Cash bridge derived
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 | €111,506 | €140,515 | +€29,010 | +26.0% |
| Fixed assets | 21/28 | €15,904 | €17,946 | +€2,042 | +12.8% |
| Intangible fixed assets | 21 | €13,374 | €11,849 | -€1,525 | -11.4% |
| Tangible fixed assets | 22/27 | - | €3,568 | +€3,568 | |
| Furniture and vehicles | 24 | - | €3,568 | +€3,568 | |
| Financial fixed assets | 28 | €2,530 | €2,530 | = | 0.0% |
| Current assets | 29/58 | €95,602 | €122,569 | +€26,967 | +28.2% |
| Amounts receivable within one year | 40/41 | €75,247 | €79,017 | +€3,770 | +5.0% |
| Trade receivables | 40 | €75,247 | €70,861 | -€4,386 | -5.8% |
| Other amounts receivable | 41 | - | €8,156 | +€8,156 | |
| Cash at bank and in hand | 54/58 | €6,180 | €29,607 | +€23,427 | +379.1% |
| Deferred charges and accrued income | 490/1 | €14,174 | €13,944 | -€230 | -1.6% |
| Total equity and liabilities | 10/49 | €111,506 | €140,515 | +€29,010 | +26.0% |
| Equity | 10/15 | -€6,031 | €61,449 | +€67,480 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,944 | €42,899 | +€40,955 | +2107.1% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €89 | €41,044 | +€40,955 | +46193.5% |
| Profit (loss) carried forward | 14 | -€26,525 | €0 | +€26,525 | |
| Amounts payable | 17/49 | €117,537 | €79,066 | -€38,470 | -32.7% |
| Amounts payable within one year | 42/48 | €117,420 | €78,529 | -€38,891 | -33.1% |
| Trade debts | 44 | €77,202 | €68,997 | -€8,205 | -10.6% |
| Suppliers | 440/4 | €77,202 | €68,997 | -€8,205 | -10.6% |
| Taxes, remuneration and social security | 45 | €24,976 | €9,105 | -€15,870 | -63.5% |
| Taxes | 450/3 | €16,505 | €9,105 | -€7,399 | -44.8% |
| Remuneration and social security | 454/9 | €8,471 | €0 | -€8,471 | -100.0% |
| Other amounts payable | 47/48 | €15,243 | €427 | -€14,816 | -97.2% |
| Accrued charges and deferred income | 492/3 | €116 | €537 | +€421 | +362.3% |
| Remuneration, social security and pensions | 62 | €61,692 | €0 | -€61,692 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,453 | €2,714 | +€1,261 | +86.8% |
| Other operating charges | 640/8 | €510 | €2,020 | +€1,510 | +295.8% |
| Gross operating margin | 9900 | €54,967 | €95,332 | +€40,365 | +73.4% |
| Operating profit (loss) | 9901 | -€8,689 | €90,598 | +€99,287 | |
| Financial income | 75/76B | €1 | €1 | +€1 | +89.6% |
| Recurring financial income | 75 | €1 | €1 | +€1 | +89.6% |
| Financial charges | 65/66B | €613 | €1,272 | +€659 | +107.4% |
| Recurring financial charges | 65 | €613 | €1,272 | +€659 | +107.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,301 | €89,327 | +€98,629 | |
| Income taxes | 67/77 | €165 | €21,847 | +€21,683 | +13167.4% |
| Profit (loss) for the period | 9904 | -€9,466 | €67,480 | +€76,946 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,466 | €67,480 | +€76,946 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.