HEKA: 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.
HEKA
Largest movements
- Cash -€16,914
down €16,914 (-89.3%), from €18,944 to €2,030
mainly Debts after one year (-€23,236) and Tax, wage and social debts (-€19,861)
- Receivables within one year -€11,396
down €11,396 (-25.8%), from €44,131 to €32,735
of which Other amounts receivable: -€12,325
- Deferred charges and accrued income +€9,342
up €9,342 (+104.2%), from €8,967 to €18,309
- Tangible fixed assets -€8,539
down €8,539 (-36.5%), from €23,409 to €14,870
- Debts after one year -€23,236
down €23,236 (-77.7%), from €29,893 to €6,657
- Tax, wage and social debts -€19,861
no longer reported in 2024 (was €19,861)
- Profit (loss) carried forward +€11,495
new in 2024: €11,495
- Other debts +€4,376
up €4,376 (+71.9%), from €6,087 to €10,463
- Current portion of long-term debt +€1,340
up €1,340 (+6.0%), from €22,480 to €23,819
- Gross operating margin -€91,272
down €91,272 (-74.0%), from €123,380 to €32,109
- Taxes -€23,096
down €23,096 (-77.3%), from €29,875 to €6,779
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,535 | €68,028 | -€27,507 | -28.8% |
| Fixed assets | 21/28 | €23,493 | €14,954 | -€8,539 | -36.3% |
| Tangible fixed assets | 22/27 | €23,409 | €14,870 | -€8,539 | -36.5% |
| Furniture and vehicles | 24 | €23,409 | €14,870 | -€8,539 | -36.5% |
| Financial fixed assets | 28 | €84 | €84 | = | 0.0% |
| Current assets | 29/58 | €72,042 | €53,074 | -€18,968 | -26.3% |
| Amounts receivable within one year | 40/41 | €44,131 | €32,735 | -€11,396 | -25.8% |
| Trade receivables | 40 | - | €929 | +€929 | |
| Other amounts receivable | 41 | €44,131 | €31,806 | -€12,325 | -27.9% |
| Cash at bank and in hand | 54/58 | €18,944 | €2,030 | -€16,914 | -89.3% |
| Deferred charges and accrued income | 490/1 | €8,967 | €18,309 | +€9,342 | +104.2% |
| Total equity and liabilities | 10/49 | €95,535 | €68,028 | -€27,507 | -28.8% |
| Equity | 10/15 | €14,459 | €25,954 | +€11,495 | +79.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €8,259 | €8,259 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €6,400 | €6,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €11,495 | +€11,495 | |
| Amounts payable | 17/49 | €81,076 | €42,074 | -€39,002 | -48.1% |
| Amounts payable after more than one year | 17 | €29,893 | €6,657 | -€23,236 | -77.7% |
| Financial debts | 170/4 | €29,893 | €6,657 | -€23,236 | -77.7% |
| Amounts payable within one year | 42/48 | €50,180 | €35,417 | -€14,763 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €22,480 | €23,819 | +€1,340 | +6.0% |
| Trade debts | 44 | €1,752 | €1,134 | -€618 | -35.3% |
| Suppliers | 440/4 | €1,752 | €1,134 | -€618 | -35.3% |
| Taxes, remuneration and social security | 45 | €19,861 | - | -€19,861 | |
| Taxes | 450/3 | €19,861 | - | -€19,861 | |
| Other amounts payable | 47/48 | €6,087 | €10,463 | +€4,376 | +71.9% |
| Accrued charges and deferred income | 492/3 | €1,003 | - | -€1,003 | |
| Remuneration, social security and pensions | 62 | €2,687 | €2,201 | -€486 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,482 | €8,539 | +€57 | +0.7% |
| Other operating charges | 640/8 | €1,769 | €1,237 | -€532 | -30.1% |
| Gross operating margin | 9900 | €123,380 | €32,109 | -€91,272 | -74.0% |
| Operating profit (loss) | 9901 | €110,442 | €20,132 | -€90,310 | -81.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,475 | €1,858 | +€383 | +26.0% |
| Recurring financial charges | 65 | €1,475 | €1,858 | +€383 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €108,967 | €18,274 | -€90,693 | -83.2% |
| Income taxes | 67/77 | €29,875 | €6,779 | -€23,096 | -77.3% |
| Profit (loss) for the period | 9904 | €79,093 | €11,495 | -€67,598 | -85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €79,093 | €11,495 | -€67,598 | -85.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.