HEJUMA: 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.
HEJUMA
Largest movements
- Receivables within one year +€74,655
up €74,655 (+3.9%), from €1.9m to €2.0m
- Profit (loss) carried forward +€57,074
up €57,074 (+87.8%), from -€65,037 to -€7,962
- Gross operating margin -€1.3m
down €1.3m, from €1.3m to -€21,599
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 | €1,930,463 | €2,005,121 | +€74,659 | +3.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €1,930,463 | €2,005,121 | +€74,659 | +3.9% |
| Amounts receivable within one year | 40/41 | €1,930,463 | €2,005,118 | +€74,655 | +3.9% |
| Other amounts receivable | 41 | €1,930,463 | €2,005,118 | +€74,655 | +3.9% |
| Cash at bank and in hand | 54/58 | - | €3 | +€3 | |
| Total equity and liabilities | 10/49 | €1,930,463 | €2,005,121 | +€74,659 | +3.9% |
| Equity | 10/15 | €1,451,072 | €1,508,146 | +€57,074 | +3.9% |
| Contributions | 10/11 | €38,097 | €38,097 | = | 0.0% |
| Reserves | 13 | €1,478,012 | €1,478,012 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,403,967 | €1,403,967 | = | 0.0% |
| Distributable reserves | 133 | €74,044 | €74,044 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,037 | -€7,962 | +€57,074 | +87.8% |
| Provisions and deferred taxes | 16 | €467,989 | €467,989 | = | 0.0% |
| Deferred taxes | 168 | €467,989 | €467,989 | = | 0.0% |
| Amounts payable | 17/49 | €11,402 | €28,986 | +€17,584 | +154.2% |
| Amounts payable within one year | 42/48 | €11,402 | €28,986 | +€17,584 | +154.2% |
| Trade debts | 44 | €11,402 | €28,986 | +€17,584 | +154.2% |
| Suppliers | 440/4 | €11,402 | €28,986 | +€17,584 | +154.2% |
| Non-recurring operating income | 76A | €1,298,098 | - | -€1.3m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €8,058 | €1,966 | -€6,092 | -75.6% |
| Gross operating margin | 9900 | €1,257,881 | -€21,599 | -€1.3m | |
| Operating profit (loss) | 9901 | €1,249,823 | -€23,565 | -€1.3m | |
| Financial income | 75/76B | €71,554 | €77,168 | +€5,615 | +7.8% |
| Recurring financial income | 75 | €71,554 | €77,168 | +€5,615 | +7.8% |
| Financial charges | 65/66B | €491 | €1,135 | +€645 | +131.5% |
| Recurring financial charges | 65 | €491 | €1,135 | +€645 | +131.5% |
| Profit (loss) for the period before taxes | 9903 | €1,320,886 | €52,468 | -€1.3m | -96.0% |
| Transfer to deferred taxes | 680 | €324,524 | - | -€324,524 | |
| Income taxes | 67/77 | - | -€4,607 | -€4,607 | |
| Profit (loss) for the period | 9904 | €996,361 | €57,074 | -€939,287 | -94.3% |
| Transfer to tax-exempt reserves | 689 | €973,573 | - | -€973,573 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,788 | €57,074 | +€34,286 | +150.5% |
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 12 October 2026 via checked.be.