HEUSKEL Elisabeth: 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.
HEUSKEL Elisabeth
Largest movements
- Deferred charges and accrued income +€5,269
up €5,269 (+466%), from €1,130 to €6,399
- Receivables within one year -€3,403
down €3,403 (-42.9%), from €7,923 to €4,520
of which Other amounts receivable: -€5,287
- Tangible fixed assets -€743
down €743 (-51.1%), from €1,453 to €711
- Cash -€625
down €625 (-12.1%), from €5,177 to €4,552
mainly Contributions, distributions and other (-€8,120) and Deferred charges and accrued income (-€5,269)
- Profit (loss) carried forward -€6,807
down €6,807 (-84.6%), from €8,047 to €1,240
- Tax, wage and social debts +€4,564
up €4,564 (+117%), from €3,892 to €8,456
of which Remuneration and social security: +€2,720
- Accrued charges and deferred income +€2,024
up €2,024 (+573%), from €353 to €2,377
- Trade debts +€630
up €630 (+45.2%), from €1,392 to €2,022
- Gross operating margin -€21,619
down €21,619 (-86.6%), from €24,958 to €3,339
- Taxes -€2,135
down €2,135 (-76.0%), from €2,809 to €675
- Other operating charges +€348
up €348 (+177%), from €197 to €545
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 | €15,683 | €16,182 | +€499 | +3.2% |
| Fixed assets | 21/28 | €1,453 | €711 | -€743 | -51.1% |
| Tangible fixed assets | 22/27 | €1,453 | €711 | -€743 | -51.1% |
| Furniture and vehicles | 24 | €1,453 | €711 | -€743 | -51.1% |
| Current assets | 29/58 | €14,230 | €15,471 | +€1,241 | +8.7% |
| Amounts receivable within one year | 40/41 | €7,923 | €4,520 | -€3,403 | -42.9% |
| Trade receivables | 40 | €2,636 | €4,520 | +€1,884 | +71.5% |
| Other amounts receivable | 41 | €5,287 | - | -€5,287 | |
| Cash at bank and in hand | 54/58 | €5,177 | €4,552 | -€625 | -12.1% |
| Deferred charges and accrued income | 490/1 | €1,130 | €6,399 | +€5,269 | +466% |
| Total equity and liabilities | 10/49 | €15,683 | €16,182 | +€499 | +3.2% |
| Equity | 10/15 | €10,047 | €3,240 | -€6,807 | -67.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,047 | €1,240 | -€6,807 | -84.6% |
| Amounts payable | 17/49 | €5,637 | €12,942 | +€7,305 | +130% |
| Amounts payable within one year | 42/48 | €5,284 | €10,565 | +€5,281 | +100.0% |
| Trade debts | 44 | €1,392 | €2,022 | +€630 | +45.2% |
| Suppliers | 440/4 | €1,392 | €2,022 | +€630 | +45.2% |
| Taxes, remuneration and social security | 45 | €3,892 | €8,456 | +€4,564 | +117% |
| Taxes | 450/3 | €3,892 | €5,736 | +€1,845 | +47.4% |
| Remuneration and social security | 454/9 | - | €2,720 | +€2,720 | |
| Other amounts payable | 47/48 | - | €87 | +€87 | |
| Accrued charges and deferred income | 492/3 | €353 | €2,377 | +€2,024 | +573% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €642 | €743 | +€101 | +15.7% |
| Other operating charges | 640/8 | €197 | €545 | +€348 | +177% |
| Gross operating margin | 9900 | €24,958 | €3,339 | -€21,619 | -86.6% |
| Operating profit (loss) | 9901 | €24,119 | €2,051 | -€22,068 | -91.5% |
| Financial income | 75/76B | €164 | €0 | -€163 | -100.0% |
| Recurring financial income | 75 | €164 | €0 | -€163 | -100.0% |
| Financial charges | 65/66B | €115 | €63 | -€51 | -44.7% |
| Recurring financial charges | 65 | €115 | €63 | -€51 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €24,168 | €1,988 | -€22,180 | -91.8% |
| Income taxes | 67/77 | €2,809 | €675 | -€2,135 | -76.0% |
| Profit (loss) for the period | 9904 | €21,359 | €1,313 | -€20,046 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,359 | €1,313 | -€20,046 | -93.9% |
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 23 October 2026 via checked.be.