HÉTÉRODOS: 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.
HÉTÉRODOS
Largest movements
- Cash +€5,561
up €5,561 (+159%), from €3,488 to €9,049
mainly Depreciation (+€4,624) and Net result for the year (+€4,484)
- Tangible fixed assets -€2,856
down €2,856 (-30.6%), from €9,341 to €6,484
- Deferred charges and accrued income +€535
up €535 (+57.1%), from €938 to €1,474
- Profit (loss) carried forward +€4,484
up €4,484 (+25.8%), from €17,392 to €21,876
- Current portion of long-term debt -€2,168
down €2,168 (-100%), from €2,168 to €0
- Tax, wage and social debts +€981
up €981 (+15.9%), from €6,159 to €7,140
of which Taxes: +€981
- Gross operating margin +€2,160
up €2,160 (+21.7%), from €9,950 to €12,110
- Taxes +€1,142
up €1,142 (+47.0%), from €2,428 to €3,570
- Depreciation +€243
up €243 (+5.5%), from €4,382 to €4,624
- Financial charges -€208
down €208 (-36.4%), from €570 to €362
- Other operating charges -€146
down €146 (-12.9%), from €1,133 to €987
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 | €46,785 | €49,918 | +€3,134 | +6.7% |
| Fixed assets | 21/28 | €9,341 | €6,484 | -€2,856 | -30.6% |
| Tangible fixed assets | 22/27 | €9,341 | €6,484 | -€2,856 | -30.6% |
| Furniture and vehicles | 24 | €9,341 | €6,484 | -€2,856 | -30.6% |
| Current assets | 29/58 | €37,444 | €43,434 | +€5,990 | +16.0% |
| Amounts receivable within one year | 40/41 | €33,018 | €32,911 | -€107 | -0.3% |
| Other amounts receivable | 41 | €33,018 | €32,911 | -€107 | -0.3% |
| Cash at bank and in hand | 54/58 | €3,488 | €9,049 | +€5,561 | +159% |
| Deferred charges and accrued income | 490/1 | €938 | €1,474 | +€535 | +57.1% |
| Total equity and liabilities | 10/49 | €46,785 | €49,918 | +€3,134 | +6.7% |
| Equity | 10/15 | €37,852 | €42,336 | +€4,484 | +11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,392 | €21,876 | +€4,484 | +25.8% |
| Amounts payable | 17/49 | €8,932 | €7,582 | -€1,350 | -15.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €8,932 | €7,582 | -€1,350 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €2,168 | €0 | -€2,168 | -100% |
| Trade debts | 44 | €605 | €442 | -€163 | -26.9% |
| Suppliers | 440/4 | €605 | €442 | -€163 | -26.9% |
| Taxes, remuneration and social security | 45 | €6,159 | €7,140 | +€981 | +15.9% |
| Taxes | 450/3 | €4,919 | €5,900 | +€981 | +19.9% |
| Remuneration and social security | 454/9 | €1,240 | €1,240 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,382 | €4,624 | +€243 | +5.5% |
| Other operating charges | 640/8 | €1,133 | €987 | -€146 | -12.9% |
| Gross operating margin | 9900 | €9,950 | €12,110 | +€2,160 | +21.7% |
| Operating profit (loss) | 9901 | €4,436 | €6,499 | +€2,063 | +46.5% |
| Financial income | 75/76B | €1,945 | €1,917 | -€28 | -1.4% |
| Recurring financial income | 75 | €1,945 | €1,917 | -€28 | -1.4% |
| Financial charges | 65/66B | €570 | €362 | -€208 | -36.4% |
| Recurring financial charges | 65 | €570 | €362 | -€208 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €5,811 | €8,054 | +€2,243 | +38.6% |
| Income taxes | 67/77 | €2,428 | €3,570 | +€1,142 | +47.0% |
| Profit (loss) for the period | 9904 | €3,383 | €4,484 | +€1,101 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,383 | €4,484 | +€1,101 | +32.5% |
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.