HENVER Immo: 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
HENVER Immo
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€35,207
2023 · €3,628-€38,834
Equity
-€5,006
2023 · €30,200-€35,207
Cash
€3,497
2023 · €1,735+€1,763
Balance sheet total
€2.0m
2023 · €2.1m-€33,322
Largest movements
Assets
- Tangible fixed assets -€59,806
down €59,806 (-3.1%), from €2.0m to €1.9m
of which Land and buildings: -€60,646
- Receivables within one year +€24,689
up €24,689 (+25.3%), from €97,771 to €122,460
of which Trade receivables: +€21,965
Equity and liabilities
- Debts after one year -€130,229
down €130,229 (-8.4%), from €1.5m to €1.4m
- Other debts +€109,565
up €109,565 (+35.6%), from €307,673 to €417,238
Income statement
- Gross operating margin -€37,620
down €37,620 (-33.4%), from €112,539 to €74,918
From the 2023 result to the 2024 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 2023
€3,628
Gross operating margin
-€37,620
Depreciation
-€972
Other operating charges
-€303
Financial charges
+€60
Result 2024
-€35,207
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€135,526
Investment
-€2,227
Financing
-€131,537
Cash 2023
€1,735
From operations (derived)
+€135,526
Net result for the year
-€35,207
Depreciation
+€62,033
Receivables within one year
-€24,689
Deferred charges and accrued income
-€32
Trade debts
+€6,801
Tax, wage and social debts
+€4,805
Other debts
+€109,565
Accrued charges and deferred income
+€12,250
Investment (derived)
-€2,227
Investment in fixed assets (net)
-€2,227
Financing
-€131,537
Debts after one year
-€130,229
Current portion of long-term debt
-€1,308
Cash 2024
€3,497
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,065,825 | €2,032,503 | -€33,322 | -1.6% |
| Fixed assets | 21/28 | €1,965,501 | €1,905,695 | -€59,806 | -3.0% |
| Tangible fixed assets | 22/27 | €1,955,501 | €1,895,695 | -€59,806 | -3.1% |
| Land and buildings | 22 | €1,949,638 | €1,888,991 | -€60,646 | -3.1% |
| Plant, machinery and equipment | 23 | €3,844 | €4,651 | +€807 | +21.0% |
| Furniture and vehicles | 24 | €2,019 | €2,053 | +€33 | +1.7% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €100,324 | €126,807 | +€26,484 | +26.4% |
| Amounts receivable within one year | 40/41 | €97,771 | €122,460 | +€24,689 | +25.3% |
| Trade receivables | 40 | €97,518 | €119,483 | +€21,965 | +22.5% |
| Other amounts receivable | 41 | €253 | €2,976 | +€2,724 | +1078.1% |
| Cash at bank and in hand | 54/58 | €1,735 | €3,497 | +€1,763 | +101.6% |
| Deferred charges and accrued income | 490/1 | €818 | €850 | +€32 | +3.9% |
| Total equity and liabilities | 10/49 | €2,065,825 | €2,032,503 | -€33,322 | -1.6% |
| Equity | 10/15 | €30,200 | -€5,006 | -€35,207 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,000 | €8,400 | -€15,600 | -65.0% |
| Tax-exempt reserves | 132 | €8,400 | €8,400 | = | 0.0% |
| Distributable reserves | 133 | €15,600 | €0 | -€15,600 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€19,606 | -€19,606 | |
| Amounts payable | 17/49 | €2,035,624 | €2,037,509 | +€1,885 | +0.1% |
| Amounts payable after more than one year | 17 | €1,543,205 | €1,412,976 | -€130,229 | -8.4% |
| Financial debts | 170/4 | €1,543,205 | €1,412,976 | -€130,229 | -8.4% |
| Amounts payable within one year | 42/48 | €459,465 | €579,328 | +€119,864 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €131,537 | €130,229 | -€1,308 | -1.0% |
| Trade debts | 44 | €10,554 | €17,355 | +€6,801 | +64.4% |
| Suppliers | 440/4 | €10,554 | €17,355 | +€6,801 | +64.4% |
| Taxes, remuneration and social security | 45 | €9,702 | €14,507 | +€4,805 | +49.5% |
| Taxes | 450/3 | €9,702 | €14,507 | +€4,805 | +49.5% |
| Other amounts payable | 47/48 | €307,673 | €417,238 | +€109,565 | +35.6% |
| Accrued charges and deferred income | 492/3 | €32,955 | €45,205 | +€12,250 | +37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,061 | €62,033 | +€972 | +1.6% |
| Other operating charges | 640/8 | €7,521 | €7,824 | +€303 | +4.0% |
| Gross operating margin | 9900 | €112,539 | €74,918 | -€37,620 | -33.4% |
| Operating profit (loss) | 9901 | €43,956 | €5,062 | -€38,895 | -88.5% |
| Financial charges | 65/66B | €40,329 | €40,268 | -€60 | -0.1% |
| Recurring financial charges | 65 | €40,329 | €40,268 | -€60 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €3,628 | -€35,207 | -€38,834 | |
| Profit (loss) for the period | 9904 | €3,628 | -€35,207 | -€38,834 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,628 | -€35,207 | -€38,834 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.