Hejmen: 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.
Hejmen
Largest movements
- Tangible fixed assets +€614,199
up €614,199 (+67.8%), from €905,899 to €1.5m
of which Land and buildings: +€596,436
- Current investments -€598,057
down €598,057 (-36.1%), from €1.7m to €1.1m
- Cash +€375,689
up €375,689 (+41.4%), from €906,567 to €1.3m
mainly Current investments (+€598,057) and Debts after one year (+€254,805)
- Debts after one year +€254,805
up €254,805 (+84.9%), from €299,975 to €554,780
- Profit (loss) carried forward +€166,418
up €166,418 (+12.9%), from €1.3m to €1.5m
- Tax, wage and social debts -€59,988
down €59,988 (-12.5%), from €479,442 to €419,454
of which Remuneration and social security: -€64,237
- Staff costs +€167,246
up €167,246 (+7.1%), from €2.4m to €2.5m
- Gross operating margin +€113,254
up €113,254 (+4.4%), from €2.6m to €2.7m
- Financial income +€64,267
up €64,267 (+217%), from €29,601 to €93,868
of which Non-recurring financial income: +€53,524
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 | €3,549,931 | €3,917,927 | +€367,996 | +10.4% |
| Fixed assets | 21/28 | €947,211 | €1,559,782 | +€612,571 | +64.7% |
| Tangible fixed assets | 22/27 | €905,899 | €1,520,098 | +€614,199 | +67.8% |
| Land and buildings | 22 | €783,362 | €1,379,798 | +€596,436 | +76.1% |
| Plant, machinery and equipment | 23 | €55,944 | €75,996 | +€20,052 | +35.8% |
| Furniture and vehicles | 24 | €16,485 | €16,055 | -€430 | -2.6% |
| Leasing and similar rights | 25 | €50,108 | €48,249 | -€1,859 | -3.7% |
| Financial fixed assets | 28 | €41,312 | €39,684 | -€1,628 | -3.9% |
| Current assets | 29/58 | €2,602,720 | €2,358,145 | -€244,575 | -9.4% |
| Stocks and contracts in progress | 3 | €3,310 | €3,050 | -€260 | -7.9% |
| Stocks | 30/36 | €3,310 | €3,050 | -€260 | -7.9% |
| Amounts receivable within one year | 40/41 | €9,437 | €14,396 | +€4,959 | +52.5% |
| Trade receivables | 40 | €9,437 | €13,890 | +€4,453 | +47.2% |
| Other amounts receivable | 41 | - | €506 | +€506 | |
| Current investments | 50/53 | €1,655,255 | €1,057,198 | -€598,057 | -36.1% |
| Cash at bank and in hand | 54/58 | €906,567 | €1,282,256 | +€375,689 | +41.4% |
| Deferred charges and accrued income | 490/1 | €28,151 | €1,245 | -€26,906 | -95.6% |
| Total equity and liabilities | 10/49 | €3,549,931 | €3,917,927 | +€367,996 | +10.4% |
| Equity | 10/15 | €2,733,216 | €2,887,744 | +€154,528 | +5.7% |
| Reserves | 13 | €1,097,500 | €1,097,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,290,599 | €1,457,017 | +€166,418 | +12.9% |
| Investment grants | 15 | €345,117 | €333,227 | -€11,890 | -3.4% |
| Amounts payable | 17/49 | €816,715 | €1,030,183 | +€213,468 | +26.1% |
| Amounts payable after more than one year | 17 | €299,975 | €554,780 | +€254,805 | +84.9% |
| Financial debts | 170/4 | €299,975 | €554,780 | +€254,805 | +84.9% |
| Amounts payable within one year | 42/48 | €516,740 | €474,853 | -€41,887 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €23,998 | €40,081 | +€16,083 | +67.0% |
| Trade debts | 44 | €13,300 | €15,318 | +€2,018 | +15.2% |
| Suppliers | 440/4 | €13,300 | €15,318 | +€2,018 | +15.2% |
| Taxes, remuneration and social security | 45 | €479,442 | €419,454 | -€59,988 | -12.5% |
| Taxes | 450/3 | €75,863 | €80,112 | +€4,249 | +5.6% |
| Remuneration and social security | 454/9 | €403,579 | €339,342 | -€64,237 | -15.9% |
| Accrued charges and deferred income | 492/3 | - | €550 | +€550 | |
| Remuneration, social security and pensions | 62 | €2,366,187 | €2,533,433 | +€167,246 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,864 | €62,255 | +€11,391 | +22.4% |
| Other operating charges | 640/8 | €15,657 | €17,899 | +€2,242 | +14.3% |
| Gross operating margin | 9900 | €2,583,385 | €2,696,639 | +€113,254 | +4.4% |
| Operating profit (loss) | 9901 | €150,677 | €83,052 | -€67,625 | -44.9% |
| Financial income | 75/76B | €29,601 | €93,868 | +€64,267 | +217% |
| Recurring financial income | 75 | €29,601 | €40,344 | +€10,743 | +36.3% |
| Non-recurring financial income | 76B | - | €53,524 | +€53,524 | |
| Financial charges | 65/66B | €6,922 | €10,502 | +€3,580 | +51.7% |
| Recurring financial charges | 65 | €6,922 | €10,502 | +€3,580 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | €173,356 | €166,418 | -€6,938 | -4.0% |
| Profit (loss) for the period | 9904 | €173,356 | €166,418 | -€6,938 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €173,356 | €166,418 | -€6,938 | -4.0% |
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 13 October 2026 via checked.be.