HEKILIX: 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.
HEKILIX
Largest movements
- Cash -€101,721
down €101,721 (-84.2%), from €120,856 to €19,135
mainly Contributions, distributions and other (-€242,000) and Receivables within one year (-€25,874)
- Receivables within one year +€25,874
up €25,874 (+185%), from €13,981 to €39,855
- Current investments -€10,000
no longer reported in 2025 (was €10,000)
- Tangible fixed assets -€8,588
down €8,588 (-23.0%), from €37,274 to €28,686
of which Furniture and vehicles: -€9,244
- Profit (loss) carried forward -€152,884
down €152,884 (-99.6%), from €153,520 to €636
- Other debts +€64,380
up €64,380 (+663%), from €9,706 to €74,085
- Tax, wage and social debts -€7,759
down €7,759 (-48.0%), from €16,171 to €8,412
- Gross operating margin +€36,516
up €36,516 (+42.3%), from €86,410 to €122,926
- Taxes +€8,063
up €8,063 (+51.2%), from €15,762 to €23,824
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 | €183,754 | €87,751 | -€96,002 | -52.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €37,349 | €28,761 | -€8,588 | -23.0% |
| Tangible fixed assets | 22/27 | €37,274 | €28,686 | -€8,588 | -23.0% |
| Plant, machinery and equipment | 23 | - | €656 | +€656 | |
| Furniture and vehicles | 24 | €37,274 | €28,030 | -€9,244 | -24.8% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €146,405 | €58,990 | -€87,415 | -59.7% |
| Amounts receivable within one year | 40/41 | €13,981 | €39,855 | +€25,874 | +185% |
| Trade receivables | 40 | €13,981 | €39,855 | +€25,874 | +185% |
| Current investments | 50/53 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €120,856 | €19,135 | -€101,721 | -84.2% |
| Deferred charges and accrued income | 490/1 | €1,568 | - | -€1,568 | |
| Total equity and liabilities | 10/49 | €183,754 | €87,751 | -€96,002 | -52.2% |
| Equity | 10/15 | €156,020 | €3,136 | -€152,884 | -98.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,520 | €636 | -€152,884 | -99.6% |
| Amounts payable | 17/49 | €27,733 | €84,615 | +€56,882 | +205% |
| Amounts payable within one year | 42/48 | €27,733 | €84,615 | +€56,882 | +205% |
| Trade debts | 44 | €1,857 | €2,118 | +€261 | +14.1% |
| Suppliers | 440/4 | €1,857 | €2,118 | +€261 | +14.1% |
| Taxes, remuneration and social security | 45 | €16,171 | €8,412 | -€7,759 | -48.0% |
| Taxes | 450/3 | €16,171 | €8,412 | -€7,759 | -48.0% |
| Other amounts payable | 47/48 | €9,706 | €74,085 | +€64,380 | +663% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,946 | €9,438 | +€492 | +5.5% |
| Other operating charges | 640/8 | €274 | €548 | +€275 | +100% |
| Gross operating margin | 9900 | €86,410 | €122,926 | +€36,516 | +42.3% |
| Operating profit (loss) | 9901 | €77,191 | €112,939 | +€35,749 | +46.3% |
| Financial income | 75/76B | €241 | €43 | -€198 | -82.2% |
| Recurring financial income | 75 | €241 | €43 | -€198 | -82.2% |
| Financial charges | 65/66B | €68 | €42 | -€25 | -37.2% |
| Recurring financial charges | 65 | €68 | €42 | -€25 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €77,364 | €112,940 | +€35,576 | +46.0% |
| Income taxes | 67/77 | €15,762 | €23,824 | +€8,063 | +51.2% |
| Profit (loss) for the period | 9904 | €61,602 | €89,116 | +€27,513 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,602 | €89,116 | +€27,513 | +44.7% |
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 27 October 2026 via checked.be.