Hetlevenismooi: 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.
Hetlevenismooi
Largest movements
- Receivables within one year +€240,969
up €240,969 (+25.2%), from €955,308 to €1.2m
of which Other amounts receivable: +€239,736
- Cash -€163,684
down €163,684 (-56.7%), from €288,567 to €124,883
mainly Contributions, distributions and other (-€373,128) and Receivables within one year (-€240,969)
- Deferred charges and accrued income -€20,000
no longer reported in 2025 (was €20,000)
- Other debts +€373,128
new in 2025: €373,128
- Reserves -€245,143
no longer reported in 2025 (was €245,143)
- Tax, wage and social debts -€56,785
down €56,785 (-75.5%), from €75,198 to €18,413
- Debts after one year -€15,000
down €15,000 (-1.6%), from €950,001 to €935,001
- Gross operating margin -€187,070
down €187,070 (-62.3%), from €300,461 to €113,391
- Taxes -€36,785
down €36,785 (-48.9%), from €75,198 to €38,413
- Financial income +€17,619
up €17,619 (+43.4%), from €40,589 to €58,208
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 | €1,273,465 | €1,328,645 | +€55,180 | +4.3% |
| Fixed assets | 21/28 | €9,590 | €7,485 | -€2,106 | -22.0% |
| Tangible fixed assets | 22/27 | €9,590 | €7,485 | -€2,106 | -22.0% |
| Other tangible fixed assets | 26 | €9,590 | €7,485 | -€2,106 | -22.0% |
| Current assets | 29/58 | €1,263,875 | €1,321,161 | +€57,286 | +4.5% |
| Amounts receivable within one year | 40/41 | €955,308 | €1,196,278 | +€240,969 | +25.2% |
| Trade receivables | 40 | - | €1,234 | +€1,234 | |
| Other amounts receivable | 41 | €955,308 | €1,195,044 | +€239,736 | +25.1% |
| Cash at bank and in hand | 54/58 | €288,567 | €124,883 | -€163,684 | -56.7% |
| Deferred charges and accrued income | 490/1 | €20,000 | - | -€20,000 | |
| Total equity and liabilities | 10/49 | €1,273,465 | €1,328,645 | +€55,180 | +4.3% |
| Equity | 10/15 | €246,143 | €1,000 | -€245,143 | -99.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €245,143 | - | -€245,143 | |
| Distributable reserves | 133 | €245,143 | - | -€245,143 | |
| Amounts payable | 17/49 | €1,027,322 | €1,327,645 | +€300,323 | +29.2% |
| Amounts payable after more than one year | 17 | €950,001 | €935,001 | -€15,000 | -1.6% |
| Financial debts | 170/4 | €950,001 | €935,001 | -€15,000 | -1.6% |
| Amounts payable within one year | 42/48 | €77,321 | €392,644 | +€315,323 | +408% |
| Trade debts | 44 | €2,124 | €1,103 | -€1,020 | -48.0% |
| Suppliers | 440/4 | €2,124 | €1,103 | -€1,020 | -48.0% |
| Taxes, remuneration and social security | 45 | €75,198 | €18,413 | -€56,785 | -75.5% |
| Taxes | 450/3 | €75,198 | €18,413 | -€56,785 | -75.5% |
| Other amounts payable | 47/48 | - | €373,128 | +€373,128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,106 | €2,106 | = | 0.0% |
| Other operating charges | 640/8 | €338 | €2,545 | +€2,207 | +653% |
| Gross operating margin | 9900 | €300,461 | €113,391 | -€187,070 | -62.3% |
| Operating profit (loss) | 9901 | €298,017 | €108,740 | -€189,277 | -63.5% |
| Financial income | 75/76B | €40,589 | €58,208 | +€17,619 | +43.4% |
| Recurring financial income | 75 | €40,589 | €58,208 | +€17,619 | +43.4% |
| Financial charges | 65/66B | €726 | €550 | -€176 | -24.3% |
| Recurring financial charges | 65 | €726 | €550 | -€176 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €337,881 | €166,398 | -€171,482 | -50.8% |
| Income taxes | 67/77 | €75,198 | €38,413 | -€36,785 | -48.9% |
| Profit (loss) for the period | 9904 | €262,683 | €127,985 | -€134,698 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €262,683 | €127,985 | -€134,698 | -51.3% |
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 31 October 2026 via checked.be.