HEKKI LAB: 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.
HEKKI LAB
Largest movements
- Receivables within one year -€10,968
down €10,968 (-64.3%), from €17,056 to €6,089
of which Trade receivables: -€10,662
- Tangible fixed assets -€3,853
down €3,853 (-31.9%), from €12,073 to €8,220
of which Furniture and vehicles: -€3,423
- Cash +€3,426
up €3,426 (+28.6%), from €11,997 to €15,424
mainly Receivables within one year (+€10,968) and Net result for the year (+€6,903)
- Receivables after one year +€3,000
new in 2025: €3,000
- Deferred charges and accrued income +€636
new in 2025: €636
- Trade debts -€18,113
down €18,113 (-99.8%), from €18,153 to €40
- Profit (loss) carried forward +€6,903
up €6,903 (+41.8%), from €16,501 to €23,404
- Accrued charges and deferred income +€3,570
new in 2025: €3,570
- Gross operating margin +€13,061
up €13,061 (+173.4%), from €7,530 to €20,591
- Taxes +€8,348
up €8,348 (+314.3%), from €2,656 to €11,004
- Depreciation +€1,706
up €1,706 (+79.5%), from €2,147 to €3,853
- Financial income +€1,665
up €1,665 (+417.2%), from €399 to €2,064
- Financial charges +€351
up €351 (+462.1%), from €76 to €427
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 | €41,126 | €33,368 | -€7,759 | -18.9% |
| Fixed assets | 21/28 | €12,073 | €8,220 | -€3,853 | -31.9% |
| Tangible fixed assets | 22/27 | €12,073 | €8,220 | -€3,853 | -31.9% |
| Plant, machinery and equipment | 23 | €1,810 | €1,380 | -€430 | -23.8% |
| Furniture and vehicles | 24 | €10,263 | €6,840 | -€3,423 | -33.4% |
| Current assets | 29/58 | €29,054 | €25,148 | -€3,906 | -13.4% |
| Amounts receivable after more than one year | 29 | - | €3,000 | +€3,000 | |
| Trade receivables | 290 | - | €3,000 | +€3,000 | |
| Amounts receivable within one year | 40/41 | €17,056 | €6,089 | -€10,968 | -64.3% |
| Trade receivables | 40 | €12,338 | €1,676 | -€10,662 | -86.4% |
| Other amounts receivable | 41 | €4,718 | €4,413 | -€305 | -6.5% |
| Cash at bank and in hand | 54/58 | €11,997 | €15,424 | +€3,426 | +28.6% |
| Deferred charges and accrued income | 490/1 | - | €636 | +€636 | |
| Total equity and liabilities | 10/49 | €41,126 | €33,368 | -€7,759 | -18.9% |
| Equity | 10/15 | €19,501 | €26,404 | +€6,903 | +35.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,501 | €23,404 | +€6,903 | +41.8% |
| Amounts payable | 17/49 | €21,625 | €6,964 | -€14,661 | -67.8% |
| Amounts payable within one year | 42/48 | €21,625 | €3,393 | -€18,232 | -84.3% |
| Trade debts | 44 | €18,153 | €40 | -€18,113 | -99.8% |
| Suppliers | 440/4 | €18,153 | €40 | -€18,113 | -99.8% |
| Taxes, remuneration and social security | 45 | €3,472 | €3,353 | -€118 | -3.4% |
| Taxes | 450/3 | €3,472 | €3,353 | -€118 | -3.4% |
| Accrued charges and deferred income | 492/3 | - | €3,570 | +€3,570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,147 | €3,853 | +€1,706 | +79.5% |
| Other operating charges | 640/8 | €467 | €468 | +€0 | +0.1% |
| Gross operating margin | 9900 | €7,530 | €20,591 | +€13,061 | +173.4% |
| Operating profit (loss) | 9901 | €4,916 | €16,271 | +€11,354 | +231.0% |
| Financial income | 75/76B | €399 | €2,064 | +€1,665 | +417.2% |
| Recurring financial income | 75 | €399 | €2,064 | +€1,665 | +417.2% |
| Financial charges | 65/66B | €76 | €427 | +€351 | +462.1% |
| Recurring financial charges | 65 | €76 | €427 | +€351 | +462.1% |
| Profit (loss) for the period before taxes | 9903 | €5,239 | €17,907 | +€12,668 | +241.8% |
| Income taxes | 67/77 | €2,656 | €11,004 | +€8,348 | +314.3% |
| Profit (loss) for the period | 9904 | €2,583 | €6,903 | +€4,319 | +167.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,583 | €6,903 | +€4,319 | +167.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.