HERITON: 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.
HERITON
Largest movements
- Tangible fixed assets -€2,719
down €2,719 (-4.3%), from €63,016 to €60,297
- Profit (loss) carried forward +€7,369
up €7,369 (+8.1%), from -€90,833 to -€83,464
- Other debts -€4,689
down €4,689 (-7.2%), from €65,155 to €60,466
- Debts after one year -€3,117
no longer reported in 2025 (was €3,117)
- Current portion of long-term debt -€2,142
down €2,142 (-37.6%), from €5,702 to €3,560
- Trade debts -€1,505
no longer reported in 2025 (was €1,505)
- Gross operating margin -€5,691
down €5,691 (-34.8%), from €16,371 to €10,680
- Other operating charges -€1,397
down €1,397 (-98.9%), from €1,412 to €15
- Financial charges -€381
down €381 (-39.8%), from €959 to €578
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,603 | €60,971 | -€2,633 | -4.1% |
| Fixed assets | 21/28 | €63,016 | €60,297 | -€2,719 | -4.3% |
| Tangible fixed assets | 22/27 | €63,016 | €60,297 | -€2,719 | -4.3% |
| Land and buildings | 22 | €63,016 | €60,297 | -€2,719 | -4.3% |
| Current assets | 29/58 | €587 | €673 | +€86 | +14.6% |
| Cash at bank and in hand | 54/58 | €87 | €173 | +€86 | +98.5% |
| Deferred charges and accrued income | 490/1 | €500 | €500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €63,603 | €60,971 | -€2,633 | -4.1% |
| Equity | 10/15 | -€11,877 | -€4,508 | +€7,369 | +62.0% |
| Contributions | 10/11 | €78,956 | €78,956 | = | 0.0% |
| Capital | 10 | €78,956 | €78,956 | = | 0.0% |
| Issued capital | 100 | €78,956 | €78,956 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,833 | -€83,464 | +€7,369 | +8.1% |
| Amounts payable | 17/49 | €75,480 | €65,478 | -€10,002 | -13.3% |
| Amounts payable after more than one year | 17 | €3,117 | - | -€3,117 | |
| Financial debts | 170/4 | €3,117 | - | -€3,117 | |
| Amounts payable within one year | 42/48 | €72,362 | €64,026 | -€8,336 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €5,702 | €3,560 | -€2,142 | -37.6% |
| Trade debts | 44 | €1,505 | - | -€1,505 | |
| Suppliers | 440/4 | €1,505 | - | -€1,505 | |
| Other amounts payable | 47/48 | €65,155 | €60,466 | -€4,689 | -7.2% |
| Accrued charges and deferred income | 492/3 | - | €1,452 | +€1,452 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,719 | €2,719 | = | 0.0% |
| Other operating charges | 640/8 | €1,412 | €15 | -€1,397 | -98.9% |
| Gross operating margin | 9900 | €16,371 | €10,680 | -€5,691 | -34.8% |
| Operating profit (loss) | 9901 | €12,241 | €7,946 | -€4,294 | -35.1% |
| Financial charges | 65/66B | €959 | €578 | -€381 | -39.8% |
| Recurring financial charges | 65 | €959 | €578 | -€381 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €11,282 | €7,369 | -€3,913 | -34.7% |
| Profit (loss) for the period | 9904 | €11,282 | €7,369 | -€3,913 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,282 | €7,369 | -€3,913 | -34.7% |
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 2 October 2026 via checked.be.