HEPTILON: what changed
HEPTILON
Largest movements
- Cash +€62,362
up €62,362 (+55.6%), from €112,108 to €174,470
mainly Net result for the year (+€76,327) and Other debts (+€52,025)
- Tangible fixed assets -€24,547
down €24,547 (-22.5%), from €108,882 to €84,335
of which Furniture and vehicles: -€22,573
- Receivables within one year +€20,456
up €20,456 (+121%), from €16,930 to €37,386
of which Trade receivables: +€13,259
- Other debts +€52,025
up €52,025 (+40.9%), from €127,235 to €179,260
- Debts after one year -€24,250
down €24,250 (-42.9%), from €56,583 to €32,333
- Tax, wage and social debts +€19,878
up €19,878 (+223%), from €8,915 to €28,793
- Trade debts +€11,025
up €11,025 (+782%), from €1,409 to €12,434
- Gross operating margin -€59,807
down €59,807 (-31.9%), from €187,245 to €127,438
- Taxes -€12,364
down €12,364 (-36.9%), from €33,482 to €21,118
- Depreciation +€7,904
up €7,904 (+42.9%), from €18,434 to €26,338
- Other operating charges -€5,464
down €5,464 (-82.9%), from €6,589 to €1,126
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €238,853 | €297,530 | +€58,678 | +24.6% |
| Fixed assets | 21/28 | €108,882 | €84,335 | -€24,547 | -22.5% |
| Tangible fixed assets | 22/27 | €108,882 | €84,335 | -€24,547 | -22.5% |
| Furniture and vehicles | 24 | €104,977 | €82,404 | -€22,573 | -21.5% |
| Other tangible fixed assets | 26 | €3,905 | €1,931 | -€1,974 | -50.6% |
| Current assets | 29/58 | €129,970 | €213,196 | +€83,225 | +64.0% |
| Amounts receivable within one year | 40/41 | €16,930 | €37,386 | +€20,456 | +121% |
| Trade receivables | 40 | €10,245 | €23,504 | +€13,259 | +129% |
| Other amounts receivable | 41 | €6,684 | €13,882 | +€7,197 | +108% |
| Cash at bank and in hand | 54/58 | €112,108 | €174,470 | +€62,362 | +55.6% |
| Deferred charges and accrued income | 490/1 | €932 | €1,340 | +€407 | +43.7% |
| Total equity and liabilities | 10/49 | €238,853 | €297,530 | +€58,678 | +24.6% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €218,393 | €277,070 | +€58,678 | +26.9% |
| Amounts payable after more than one year | 17 | €56,583 | €32,333 | -€24,250 | -42.9% |
| Financial debts | 170/4 | €56,583 | €32,333 | -€24,250 | -42.9% |
| Amounts payable within one year | 42/48 | €161,809 | €244,737 | +€82,928 | +51.3% |
| Current portion of amounts payable after more than one year | 42 | €24,250 | €24,250 | = | 0.0% |
| Trade debts | 44 | €1,409 | €12,434 | +€11,025 | +782% |
| Suppliers | 440/4 | €1,409 | €12,434 | +€11,025 | +782% |
| Taxes, remuneration and social security | 45 | €8,915 | €28,793 | +€19,878 | +223% |
| Taxes | 450/3 | €8,915 | €28,793 | +€19,878 | +223% |
| Other amounts payable | 47/48 | €127,235 | €179,260 | +€52,025 | +40.9% |
| Non-recurring operating income | 76A | €23,599 | €0 | -€23,599 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,434 | €26,338 | +€7,904 | +42.9% |
| Other operating charges | 640/8 | €6,589 | €1,126 | -€5,464 | -82.9% |
| Gross operating margin | 9900 | €187,245 | €127,438 | -€59,807 | -31.9% |
| Operating profit (loss) | 9901 | €162,222 | €99,975 | -€62,247 | -38.4% |
| Financial income | 75/76B | €687 | €0 | -€687 | -100% |
| Recurring financial income | 75 | €687 | €0 | -€687 | -100% |
| Financial charges | 65/66B | €2,192 | €2,529 | +€337 | +15.4% |
| Recurring financial charges | 65 | €2,192 | €2,529 | +€337 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €160,717 | €97,445 | -€63,271 | -39.4% |
| Income taxes | 67/77 | €33,482 | €21,118 | -€12,364 | -36.9% |
| Profit (loss) for the period | 9904 | €127,235 | €76,327 | -€50,908 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €127,235 | €76,327 | -€50,908 | -40.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.