HETEM AUTOHANDEL: 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.
HETEM AUTOHANDEL
Largest movements
- Cash -€3,691
down €3,691 (-99.5%), from €3,710 to €20
mainly Advances received (-€9,465) and Tax, wage and social debts (-€9,290)
- Stocks and contracts +€1,995
up €1,995 (+66.5%), from €3,000 to €4,995
- Receivables within one year +€1,821
up €1,821 (+10.8%), from €16,845 to €18,666
of which Trade receivables: +€2,936
- Deferred charges and accrued income +€634
up €634 (+270%), from €235 to €869
- Debts after one year +€27,262
new in 2025: €27,262
of which Other amounts payable: +€17,797
- Advances received -€9,465
no longer reported in 2025 (was €9,465)
- Tax, wage and social debts -€9,290
down €9,290 (-93.0%), from €9,988 to €698
of which Taxes: -€5,590
- Other debts -€8,189
no longer reported in 2025 (was €8,189)
- Profit (loss) carried forward +€3,811
up €3,811 (+22.0%), from -€17,296 to -€13,485
- Gross operating margin +€32,017
up €32,017, from -€25,316 to €6,700
- Other operating charges +€2,195
up €2,195 (+773%), from €284 to €2,479
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 | €23,790 | €24,549 | +€759 | +3.2% |
| Current assets | 29/58 | €23,790 | €24,549 | +€759 | +3.2% |
| Stocks and contracts in progress | 3 | €3,000 | €4,995 | +€1,995 | +66.5% |
| Stocks | 30/36 | €3,000 | €4,995 | +€1,995 | +66.5% |
| Amounts receivable within one year | 40/41 | €16,845 | €18,666 | +€1,821 | +10.8% |
| Trade receivables | 40 | €15,730 | €18,666 | +€2,936 | +18.7% |
| Other amounts receivable | 41 | €1,115 | - | -€1,115 | |
| Cash at bank and in hand | 54/58 | €3,710 | €20 | -€3,691 | -99.5% |
| Deferred charges and accrued income | 490/1 | €235 | €869 | +€634 | +270% |
| Total equity and liabilities | 10/49 | €23,790 | €24,549 | +€759 | +3.2% |
| Equity | 10/15 | -€12,296 | -€8,485 | +€3,811 | +31.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,296 | -€13,485 | +€3,811 | +22.0% |
| Amounts payable | 17/49 | €36,087 | €33,034 | -€3,052 | -8.5% |
| Amounts payable after more than one year | 17 | - | €27,262 | +€27,262 | |
| Advances received on contracts in progress | 176 | - | €9,465 | +€9,465 | |
| Other amounts payable | 178/9 | - | €17,797 | +€17,797 | |
| Amounts payable within one year | 42/48 | €36,087 | €5,772 | -€30,314 | -84.0% |
| Trade debts | 44 | €8,445 | €5,074 | -€3,371 | -39.9% |
| Suppliers | 440/4 | €8,445 | €5,074 | -€3,371 | -39.9% |
| Advances received on contracts in progress | 46 | €9,465 | - | -€9,465 | |
| Taxes, remuneration and social security | 45 | €9,988 | €698 | -€9,290 | -93.0% |
| Taxes | 450/3 | €6,288 | €698 | -€5,590 | -88.9% |
| Remuneration and social security | 454/9 | €3,700 | - | -€3,700 | |
| Other amounts payable | 47/48 | €8,189 | - | -€8,189 | |
| Other operating charges | 640/8 | €284 | €2,479 | +€2,195 | +773% |
| Gross operating margin | 9900 | -€25,316 | €6,700 | +€32,017 | |
| Operating profit (loss) | 9901 | -€25,600 | €4,222 | +€29,822 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +159% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +159% |
| Financial charges | 65/66B | €422 | €412 | -€11 | -2.5% |
| Recurring financial charges | 65 | €422 | €412 | -€11 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€26,022 | €3,811 | +€29,833 | |
| Profit (loss) for the period | 9904 | -€26,022 | €3,811 | +€29,833 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,022 | €3,811 | +€29,833 |
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 17 October 2026 via checked.be.