HESBYMAT: 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.
HESBYMAT
Largest movements
- Receivables within one year -€4,879
no longer reported in 2025 (was €4,879)
- Profit (loss) carried forward -€7,038
down €7,038 (-3.7%), from -€189,484 to -€196,522
- Other debts +€3,096
up €3,096 (+2.4%), from €131,014 to €134,110
- Trade debts -€947
down €947 (-70.3%), from €1,347 to €400
- Financial charges +€5,092
up €5,092 (+3,772%), from €135 to €5,227
- Gross operating margin +€636
up €636 (+31.1%), from -€2,047 to -€1,411
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 | €4,916 | €28 | -€4,888 | -99.4% |
| Current assets | 29/58 | €4,916 | €28 | -€4,888 | -99.4% |
| Amounts receivable within one year | 40/41 | €4,879 | - | -€4,879 | |
| Trade receivables | 40 | €4,879 | - | -€4,879 | |
| Cash at bank and in hand | 54/58 | €37 | €28 | -€9 | -24.4% |
| Total equity and liabilities | 10/49 | €4,916 | €28 | -€4,888 | -99.4% |
| Equity | 10/15 | -€127,511 | -€134,549 | -€7,038 | -5.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€189,484 | -€196,522 | -€7,038 | -3.7% |
| Amounts payable | 17/49 | €132,426 | €134,576 | +€2,150 | +1.6% |
| Amounts payable within one year | 42/48 | €132,361 | €134,509 | +€2,149 | +1.6% |
| Trade debts | 44 | €1,347 | €400 | -€947 | -70.3% |
| Suppliers | 440/4 | €1,347 | €400 | -€947 | -70.3% |
| Other amounts payable | 47/48 | €131,014 | €134,110 | +€3,096 | +2.4% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,047 | -€1,411 | +€636 | +31.1% |
| Operating profit (loss) | 9901 | -€2,435 | -€1,811 | +€624 | +25.6% |
| Financial charges | 65/66B | €135 | €5,227 | +€5,092 | +3,772% |
| Recurring financial charges | 65 | €135 | €5,227 | +€5,092 | +3,772% |
| Profit (loss) for the period before taxes | 9903 | -€2,570 | -€7,038 | -€4,468 | -174% |
| Profit (loss) for the period | 9904 | -€2,570 | -€7,038 | -€4,468 | -174% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,570 | -€7,038 | -€4,468 | -174% |
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.