Hekotoja: 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.
Hekotoja
Largest movements
- Current investments +€181,337
up €181,337 (+179%), from €101,527 to €282,864
- Tangible fixed assets -€48,615
down €48,615 (-16.8%), from €290,021 to €241,406
of which Furniture and vehicles: -€31,195
- Other debts +€74,938
up €74,938 (+207%), from €36,221 to €111,158
- Tax, wage and social debts +€47,991
up €47,991 (+966%), from €4,966 to €52,956
- Gross operating margin +€16,438
up €16,438 (+5.0%), from €326,953 to €343,391
- Financial income +€5,634
up €5,634 (+204%), from €2,757 to €8,392
- Taxes +€5,272
up €5,272 (+6.1%), from €85,793 to €91,064
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 | €937,466 | €1,060,925 | +€123,459 | +13.2% |
| Fixed assets | 21/28 | €290,021 | €241,406 | -€48,615 | -16.8% |
| Tangible fixed assets | 22/27 | €290,021 | €241,406 | -€48,615 | -16.8% |
| Land and buildings | 22 | €211,234 | €191,082 | -€20,152 | -9.5% |
| Plant, machinery and equipment | 23 | €7,505 | €10,238 | +€2,733 | +36.4% |
| Furniture and vehicles | 24 | €71,282 | €40,087 | -€31,195 | -43.8% |
| Current assets | 29/58 | €647,445 | €819,519 | +€172,073 | +26.6% |
| Amounts receivable within one year | 40/41 | €24,995 | €23,398 | -€1,597 | -6.4% |
| Trade receivables | 40 | €22,926 | €23,398 | +€472 | +2.1% |
| Other amounts receivable | 41 | €2,069 | €0 | -€2,069 | -100% |
| Current investments | 50/53 | €101,527 | €282,864 | +€181,337 | +179% |
| Cash at bank and in hand | 54/58 | €516,158 | €508,030 | -€8,128 | -1.6% |
| Deferred charges and accrued income | 490/1 | €4,765 | €5,227 | +€462 | +9.7% |
| Total equity and liabilities | 10/49 | €937,466 | €1,060,925 | +€123,459 | +13.2% |
| Equity | 10/15 | €885,703 | €884,400 | -€1,303 | -0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €879,503 | €878,200 | -€1,303 | -0.1% |
| Distributable reserves | 133 | €879,503 | €878,200 | -€1,303 | -0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,763 | €176,525 | +€124,762 | +241% |
| Amounts payable within one year | 42/48 | €49,716 | €171,847 | +€122,131 | +246% |
| Trade debts | 44 | €8,530 | €7,733 | -€798 | -9.4% |
| Suppliers | 440/4 | €8,530 | €7,733 | -€798 | -9.4% |
| Taxes, remuneration and social security | 45 | €4,966 | €52,956 | +€47,991 | +966% |
| Taxes | 450/3 | €4,966 | €52,956 | +€47,991 | +966% |
| Other amounts payable | 47/48 | €36,221 | €111,158 | +€74,938 | +207% |
| Accrued charges and deferred income | 492/3 | €2,047 | €4,678 | +€2,631 | +129% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,053 | €53,565 | -€487 | -0.9% |
| Other operating charges | 640/8 | €6,560 | €6,002 | -€558 | -8.5% |
| Gross operating margin | 9900 | €326,953 | €343,391 | +€16,438 | +5.0% |
| Operating profit (loss) | 9901 | €266,340 | €283,824 | +€17,484 | +6.6% |
| Financial income | 75/76B | €2,757 | €8,392 | +€5,634 | +204% |
| Recurring financial income | 75 | €2,757 | €8,392 | +€5,634 | +204% |
| Financial charges | 65/66B | €2,183 | €2,857 | +€674 | +30.9% |
| Recurring financial charges | 65 | €2,183 | €2,857 | +€674 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €266,915 | €289,359 | +€22,444 | +8.4% |
| Income taxes | 67/77 | €85,793 | €91,064 | +€5,272 | +6.1% |
| Profit (loss) for the period | 9904 | €181,122 | €198,294 | +€17,172 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €181,122 | €198,294 | +€17,172 | +9.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.