HEKONI: 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.
What changed
HEKONI
NACE 47.120, Other non-specialised retail sale
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€115,155
2024 · €97,339+€17,817
Equity
-€2.7m
2024 · -€2.9m+€115,155
Cash
€23,897
2024 · €53,663-€29,767
Balance sheet total
€4.7m
2024 · €4.7m-€43,047
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts -€158,775
down €158,775 (-3.9%), from €4.1m to €3.9m
- Profit (loss) carried forward +€115,155
up €115,155 (+3.9%), from -€2.9m to -€2.8m
Income statement
- Turnover +€465,067
new in 2025: €465,067
- Goods and materials +€271,493
new in 2025: €271,493
- Gross operating margin -€147,349
no longer reported in 2025 (was €147,349)
- Services and other goods +€55,349
new in 2025: €55,349
- Other operating income +€26,125
new in 2025: €26,125
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.
Result 2024
€97,339
Turnover
+€465,067
Other operating income
+€26,125
Goods and materials
-€271,493
Services and other goods
-€55,349
Other operating charges
+€2,385
Other operating items
-€147,349
Financial income
-€2,333
Financial charges
+€840
Taxes
-€76
Result 2025
€115,155
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.
From operations
-€29,767
Investment
€0
Financing
€0
Cash 2024
€53,663
From operations (derived)
-€29,767
Net result for the year
+€115,155
Depreciation
+€44,560
Receivables within one year
-€30,876
Deferred charges and accrued income
-€404
Trade debts
+€1,247
Tax, wage and social debts
-€674
Other debts
-€158,775
Cash 2025
€23,897
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,698,825 | €4,655,778 | -€43,047 | -0.9% |
| Fixed assets | 21/28 | €4,631,968 | €4,587,409 | -€44,560 | -1.0% |
| Tangible fixed assets | 22/27 | €624,968 | €580,409 | -€44,560 | -7.1% |
| Land and buildings | 22 | €464,907 | €464,907 | = | 0.0% |
| Furniture and vehicles | 24 | €160,062 | €115,502 | -€44,560 | -27.8% |
| Financial fixed assets | 28 | €4,007,000 | €4,007,000 | = | 0.0% |
| Affiliated companies | 280/1 | - | €4,007,000 | +€4.0m | |
| Participating interests | 280 | - | €4,007,000 | +€4.0m | |
| Current assets | 29/58 | €66,857 | €68,370 | +€1,513 | +2.3% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €13,193 | €44,069 | +€30,876 | +234.0% |
| Trade receivables | 40 | €0 | €43,138 | +€43,138 | |
| Other amounts receivable | 41 | €13,193 | €931 | -€12,262 | -92.9% |
| Cash at bank and in hand | 54/58 | €53,663 | €23,897 | -€29,767 | -55.5% |
| Deferred charges and accrued income | 490/1 | €0 | €404 | +€404 | |
| Total equity and liabilities | 10/49 | €4,698,825 | €4,655,778 | -€43,047 | -0.9% |
| Equity | 10/15 | -€2,855,470 | -€2,740,314 | +€115,155 | +4.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,917,470 | -€2,802,314 | +€115,155 | +3.9% |
| Amounts payable | 17/49 | €7,554,295 | €7,396,093 | -€158,202 | -2.1% |
| Amounts payable after more than one year | 17 | €3,489,000 | €3,489,000 | = | 0.0% |
| Financial debts | 170/4 | €3,489,000 | €3,489,000 | = | 0.0% |
| Other loans | 174 | - | €3,489,000 | +€3.5m | |
| Amounts payable within one year | 42/48 | €4,065,295 | €3,907,093 | -€158,202 | -3.9% |
| Trade debts | 44 | €3,382 | €4,629 | +€1,247 | +36.9% |
| Suppliers | 440/4 | €3,382 | €4,629 | +€1,247 | +36.9% |
| Taxes, remuneration and social security | 45 | €738 | €64 | -€674 | -91.3% |
| Taxes | 450/3 | €738 | €64 | -€674 | -91.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,061,174 | €3,902,399 | -€158,775 | -3.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | - | €491,192 | +€491,192 | |
| Turnover | 70 | - | €465,067 | +€465,067 | |
| Other operating income | 74 | - | €26,125 | +€26,125 | |
| Operating charges | 60/66A | - | €373,804 | +€373,804 | |
| Goods for resale, raw materials and consumables | 60 | - | €271,493 | +€271,493 | |
| Purchases | 600/8 | - | €271,493 | +€271,493 | |
| Services and other goods | 61 | - | €55,349 | +€55,349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,560 | €44,560 | = | 0.0% |
| Other operating charges | 640/8 | €4,787 | €2,402 | -€2,385 | -49.8% |
| Gross operating margin | 9900 | €147,349 | - | -€147,349 | |
| Operating profit (loss) | 9901 | €98,003 | €117,388 | +€19,385 | +19.8% |
| Financial income | 75/76B | €2,333 | €0 | -€2,333 | -100.0% |
| Recurring financial income | 75 | €2,333 | €0 | -€2,333 | -100.0% |
| Other financial income | 752/9 | - | €0 | = | |
| Financial charges | 65/66B | €2,259 | €1,419 | -€840 | -37.2% |
| Recurring financial charges | 65 | €2,259 | €1,419 | -€840 | -37.2% |
| Debt charges | 650 | - | €1,099 | +€1,099 | |
| Other financial charges | 652/9 | - | €320 | +€320 | |
| Profit (loss) for the period before taxes | 9903 | €98,077 | €115,969 | +€17,893 | +18.2% |
| Income taxes | 67/77 | €738 | €814 | +€76 | +10.3% |
| Taxes | 670/3 | - | €814 | +€814 | |
| Profit (loss) for the period | 9904 | €97,339 | €115,155 | +€17,817 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €97,339 | €115,155 | +€17,817 | +18.3% |
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 1 October 2026 via checked.be.