HEKA WONEN: 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.
HEKA WONEN
Largest movements
- Receivables within one year -€97,709
down €97,709 (-100%), from €97,709 to €0
of which Other amounts receivable: -€58,869
- Stocks and contracts -€85,840
down €85,840 (-17.7%), from €485,277 to €399,437
- Cash -€13,753
down €13,753 (-23.0%), from €59,675 to €45,922
mainly Short-term financial debts (-€410,000) and Tax, wage and social debts (-€4,285)
- Short-term financial debts -€410,000
down €410,000 (-100%), from €410,000 to €0
- Other debts +€141,523
up €141,523 (+457%), from €30,970 to €172,493
- Trade debts +€56,500
up €56,500 (+1,122%), from €5,035 to €61,534
- Reserves +€19,883
up €19,883 (+11.5%), from €172,737 to €192,620
- Financial charges -€11,582
down €11,582 (-41.8%), from €27,684 to €16,102
- Gross operating margin +€6,520
up €6,520 (+17.8%), from €36,563 to €43,083
- Taxes +€3,371
up €3,371 (+194%), from €1,739 to €5,111
- Other operating charges +€644
up €644 (+46.6%), from €1,384 to €2,028
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 | €643,238 | €445,359 | -€197,879 | -30.8% |
| Current assets | 29/58 | €643,238 | €445,359 | -€197,879 | -30.8% |
| Stocks and contracts in progress | 3 | €485,277 | €399,437 | -€85,840 | -17.7% |
| Stocks | 30/36 | €485,277 | €399,437 | -€85,840 | -17.7% |
| Amounts receivable within one year | 40/41 | €97,709 | €0 | -€97,709 | -100% |
| Trade receivables | 40 | €38,840 | €0 | -€38,840 | -100% |
| Other amounts receivable | 41 | €58,869 | €0 | -€58,869 | -100% |
| Cash at bank and in hand | 54/58 | €59,675 | €45,922 | -€13,753 | -23.0% |
| Deferred charges and accrued income | 490/1 | €577 | €0 | -€577 | -100% |
| Total equity and liabilities | 10/49 | €643,238 | €445,359 | -€197,879 | -30.8% |
| Equity | 10/15 | €191,337 | €211,220 | +€19,883 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172,737 | €192,620 | +€19,883 | +11.5% |
| Distributable reserves | 133 | €172,737 | €192,620 | +€19,883 | +11.5% |
| Amounts payable | 17/49 | €451,901 | €234,138 | -€217,762 | -48.2% |
| Amounts payable within one year | 42/48 | €450,401 | €234,138 | -€216,262 | -48.0% |
| Financial debts | 43 | €410,000 | €0 | -€410,000 | -100% |
| Credit institutions | 430/8 | €410,000 | €0 | -€410,000 | -100% |
| Trade debts | 44 | €5,035 | €61,534 | +€56,500 | +1,122% |
| Suppliers | 440/4 | €5,035 | €61,534 | +€56,500 | +1,122% |
| Taxes, remuneration and social security | 45 | €4,396 | €111 | -€4,285 | -97.5% |
| Taxes | 450/3 | €4,396 | €111 | -€4,285 | -97.5% |
| Other amounts payable | 47/48 | €30,970 | €172,493 | +€141,523 | +457% |
| Accrued charges and deferred income | 492/3 | €1,500 | €0 | -€1,500 | -100% |
| Other operating charges | 640/8 | €1,384 | €2,028 | +€644 | +46.6% |
| Gross operating margin | 9900 | €36,563 | €43,083 | +€6,520 | +17.8% |
| Operating profit (loss) | 9901 | €35,180 | €41,056 | +€5,876 | +16.7% |
| Financial income | 75/76B | €82 | €41 | -€41 | -50.1% |
| Recurring financial income | 75 | €82 | €41 | -€41 | -50.1% |
| Financial charges | 65/66B | €27,684 | €16,102 | -€11,582 | -41.8% |
| Recurring financial charges | 65 | €27,684 | €16,102 | -€11,582 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €7,577 | €24,994 | +€17,417 | +230% |
| Income taxes | 67/77 | €1,739 | €5,111 | +€3,371 | +194% |
| Profit (loss) for the period | 9904 | €5,838 | €19,883 | +€14,045 | +241% |
| Profit (loss) for the period to be appropriated | 9905 | €5,838 | €19,883 | +€14,045 | +241% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.