Heroki: 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.
Heroki
Largest movements
- Cash +€195
up €195 (+67.3%), from €290 to €485
mainly Trade debts (+€512) and Tax, wage and social debts (+€184)
- Receivables within one year -€95
no longer reported in 2025 (was €95)
- Profit (loss) carried forward -€596
down €596 (-18.0%), from -€3,321 to -€3,918
- Trade debts +€512
new in 2025: €512
- Tax, wage and social debts +€184
new in 2025: €184
- Gross operating margin +€381
up €381 (+61.2%), from -€623 to -€241
- Financial charges +€15
up €15 (+12.3%), from €121 to €136
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 | €385 | €485 | +€100 | +26.0% |
| Current assets | 29/58 | €385 | €485 | +€100 | +26.0% |
| Amounts receivable within one year | 40/41 | €95 | - | -€95 | |
| Other amounts receivable | 41 | €95 | - | -€95 | |
| Cash at bank and in hand | 54/58 | €290 | €485 | +€195 | +67.3% |
| Total equity and liabilities | 10/49 | €385 | €485 | +€100 | +26.0% |
| Equity | 10/15 | -€980 | -€1,577 | -€596 | -60.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €341 | €341 | = | 0.0% |
| Distributable reserves | 133 | €341 | €341 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,321 | -€3,918 | -€596 | -18.0% |
| Amounts payable | 17/49 | €1,365 | €2,061 | +€696 | +51.0% |
| Amounts payable within one year | 42/48 | €1,365 | €2,061 | +€696 | +51.0% |
| Trade debts | 44 | - | €512 | +€512 | |
| Suppliers | 440/4 | - | €512 | +€512 | |
| Taxes, remuneration and social security | 45 | - | €184 | +€184 | |
| Taxes | 450/3 | - | €184 | +€184 | |
| Other amounts payable | 47/48 | €1,365 | €1,365 | = | 0.0% |
| Other operating charges | 640/8 | €217 | €219 | +€2 | +0.9% |
| Gross operating margin | 9900 | -€623 | -€241 | +€381 | +61.2% |
| Operating profit (loss) | 9901 | -€840 | -€460 | +€379 | +45.2% |
| Financial charges | 65/66B | €121 | €136 | +€15 | +12.3% |
| Recurring financial charges | 65 | €121 | €136 | +€15 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€961 | -€596 | +€365 | +37.9% |
| Profit (loss) for the period | 9904 | -€961 | -€596 | +€365 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€961 | -€596 | +€365 | +37.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.