Heos Consulting: 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.
Heos Consulting
Largest movements
- Stocks and contracts +€2.9m
up €2.9m (+4,298%), from €66,672 to €2.9m
- Receivables within one year +€422,744
up €422,744 (+3,496%), from €12,094 to €434,838
of which Trade receivables: +€410,415
- Cash +€114,916
up €114,916 (+252%), from €45,684 to €160,600
- Debts after one year +€2.7m
new in 2025: €2.7m
of which Financial debts: +€1.9m
- Other debts +€602,694
up €602,694 (+527%), from €114,420 to €717,114
- Trade debts +€142,188
up €142,188 (+1,482%), from €9,594 to €151,782
- Profit (loss) carried forward -€66,681
down €66,681 (-64.9%), from -€102,696 to -€169,377
- Gross operating margin +€90,201
up €90,201, from -€30,943 to €59,258
- Financial charges +€20,414
up €20,414 (+6,601%), from €309 to €20,723
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,328 | €3,540,258 | +€3.4m | +2,319% |
| Fixed assets | 21/28 | €21,498 | €11,644 | -€9,854 | -45.8% |
| Tangible fixed assets | 22/27 | €21,498 | €11,644 | -€9,854 | -45.8% |
| Land and buildings | 22 | €3,352 | €1,961 | -€1,391 | -41.5% |
| Furniture and vehicles | 24 | €18,146 | €9,683 | -€8,463 | -46.6% |
| Current assets | 29/58 | €124,830 | €3,528,614 | +€3.4m | +2,727% |
| Stocks and contracts in progress | 3 | €66,672 | €2,931,927 | +€2.9m | +4,298% |
| Stocks | 30/36 | €66,672 | €2,931,927 | +€2.9m | +4,298% |
| Amounts receivable within one year | 40/41 | €12,094 | €434,838 | +€422,744 | +3,496% |
| Trade receivables | 40 | €10,439 | €420,854 | +€410,415 | +3,932% |
| Other amounts receivable | 41 | €1,655 | €13,984 | +€12,329 | +745% |
| Current investments | 50/53 | - | €802 | +€802 | |
| Cash at bank and in hand | 54/58 | €45,684 | €160,600 | +€114,916 | +252% |
| Deferred charges and accrued income | 490/1 | €380 | €447 | +€68 | +17.8% |
| Total equity and liabilities | 10/49 | €146,328 | €3,540,258 | +€3.4m | +2,319% |
| Equity | 10/15 | €17,304 | -€49,377 | -€66,681 | |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,696 | -€169,377 | -€66,681 | -64.9% |
| Amounts payable | 17/49 | €129,024 | €3,589,636 | +€3.5m | +2,682% |
| Amounts payable after more than one year | 17 | - | €2,720,724 | +€2.7m | |
| Financial debts | 170/4 | - | €1,920,724 | +€1.9m | |
| Other amounts payable | 178/9 | - | €800,000 | +€800,000 | |
| Amounts payable within one year | 42/48 | €129,024 | €868,911 | +€739,887 | +573% |
| Trade debts | 44 | €9,594 | €151,782 | +€142,188 | +1,482% |
| Suppliers | 440/4 | €9,594 | €151,782 | +€142,188 | +1,482% |
| Taxes, remuneration and social security | 45 | €5,010 | €16 | -€4,994 | -99.7% |
| Taxes | 450/3 | €3,310 | €16 | -€3,294 | -99.5% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €114,420 | €717,114 | +€602,694 | +527% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,795 | €5,333 | +€539 | +11.2% |
| Other operating charges | 640/8 | €840 | €1,000 | +€160 | +19.1% |
| Gross operating margin | 9900 | -€30,943 | €59,258 | +€90,201 | |
| Operating profit (loss) | 9901 | -€36,577 | €52,924 | +€89,502 | |
| Financial income | 75/76B | €0 | €85 | +€85 | +283,267% |
| Recurring financial income | 75 | €0 | €85 | +€85 | +283,267% |
| Financial charges | 65/66B | €309 | €20,723 | +€20,414 | +6,601% |
| Recurring financial charges | 65 | €309 | €20,723 | +€20,414 | +6,601% |
| Profit (loss) for the period before taxes | 9903 | -€36,887 | €32,286 | +€69,173 | |
| Income taxes | 67/77 | €246 | €266 | +€20 | +8.1% |
| Profit (loss) for the period | 9904 | -€37,132 | €32,021 | +€69,153 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,132 | €32,021 | +€69,153 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.