HESSEDY SERVICES: 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.
HESSEDY SERVICES
Largest movements
- Cash +€16,829
up €16,829 (+47.6%), from €35,377 to €52,206
mainly Net result for the year (+€11,304) and Deferred charges and accrued income (+€4,605)
- Deferred charges and accrued income -€4,605
down €4,605 (-28.2%), from €16,306 to €11,701
- Stocks and contracts -€3,582
down €3,582 (-100.0%), from €3,582 to €0
- Receivables within one year -€3,305
down €3,305 (-19.4%), from €17,010 to €13,705
of which Trade receivables: -€4,482
- Tangible fixed assets -€1,831
down €1,831 (-13.3%), from €13,740 to €11,909
of which Furniture and vehicles: -€1,226
- Reserves +€10,471
up €10,471 (+22.4%), from €46,713 to €57,184
- Trade debts -€4,187
down €4,187 (-50.3%), from €8,317 to €4,130
- Other debts -€1,851
down €1,851 (-53.8%), from €3,437 to €1,587
- Tax, wage and social debts -€1,197
down €1,197 (-15.6%), from €7,682 to €6,485
- Gross operating margin +€1,386
up €1,386 (+6.9%), from €20,215 to €21,600
- Depreciation -€449
down €449 (-12.5%), from €3,601 to €3,152
- Taxes +€402
up €402 (+9.0%), from €4,487 to €4,889
- Financial income +€296
up €296 (+9178.3%), from €3 to €300
- Financial charges -€293
down €293 (-15.9%), from €1,844 to €1,551
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 | €86,015 | €89,522 | +€3,507 | +4.1% |
| Fixed assets | 21/28 | €13,740 | €11,909 | -€1,831 | -13.3% |
| Tangible fixed assets | 22/27 | €13,740 | €11,909 | -€1,831 | -13.3% |
| Plant, machinery and equipment | 23 | €9,718 | €10,230 | +€512 | +5.3% |
| Furniture and vehicles | 24 | €2,015 | €789 | -€1,226 | -60.8% |
| Leasing and similar rights | 25 | €2,007 | €890 | -€1,117 | -55.6% |
| Current assets | 29/58 | €72,275 | €77,612 | +€5,337 | +7.4% |
| Stocks and contracts in progress | 3 | €3,582 | €0 | -€3,582 | -100.0% |
| Stocks | 30/36 | €3,582 | €0 | -€3,582 | -100.0% |
| Amounts receivable within one year | 40/41 | €17,010 | €13,705 | -€3,305 | -19.4% |
| Trade receivables | 40 | €16,497 | €12,015 | -€4,482 | -27.2% |
| Other amounts receivable | 41 | €513 | €1,691 | +€1,177 | +229.3% |
| Cash at bank and in hand | 54/58 | €35,377 | €52,206 | +€16,829 | +47.6% |
| Deferred charges and accrued income | 490/1 | €16,306 | €11,701 | -€4,605 | -28.2% |
| Total equity and liabilities | 10/49 | €86,015 | €89,522 | +€3,507 | +4.1% |
| Equity | 10/15 | €65,313 | €75,784 | +€10,471 | +16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,713 | €57,184 | +€10,471 | +22.4% |
| Distributable reserves | 133 | €46,713 | €57,184 | +€10,471 | +22.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,702 | €13,738 | -€6,964 | -33.6% |
| Amounts payable within one year | 42/48 | €19,436 | €12,202 | -€7,234 | -37.2% |
| Trade debts | 44 | €8,317 | €4,130 | -€4,187 | -50.3% |
| Suppliers | 440/4 | €8,317 | €4,130 | -€4,187 | -50.3% |
| Taxes, remuneration and social security | 45 | €7,682 | €6,485 | -€1,197 | -15.6% |
| Taxes | 450/3 | €7,682 | €6,485 | -€1,197 | -15.6% |
| Other amounts payable | 47/48 | €3,437 | €1,587 | -€1,851 | -53.8% |
| Accrued charges and deferred income | 492/3 | €1,266 | €1,536 | +€270 | +21.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,601 | €3,152 | -€449 | -12.5% |
| Other operating charges | 640/8 | €845 | €1,004 | +€159 | +18.8% |
| Gross operating margin | 9900 | €20,215 | €21,600 | +€1,386 | +6.9% |
| Operating profit (loss) | 9901 | €15,768 | €17,444 | +€1,676 | +10.6% |
| Financial income | 75/76B | €3 | €300 | +€296 | +9178.3% |
| Recurring financial income | 75 | €3 | €300 | +€296 | +9178.3% |
| Financial charges | 65/66B | €1,844 | €1,551 | -€293 | -15.9% |
| Recurring financial charges | 65 | €1,844 | €1,551 | -€293 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €13,927 | €16,193 | +€2,265 | +16.3% |
| Income taxes | 67/77 | €4,487 | €4,889 | +€402 | +9.0% |
| Profit (loss) for the period | 9904 | €9,441 | €11,304 | +€1,863 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,441 | €11,304 | +€1,863 | +19.7% |
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 6 October 2026 via checked.be.