HEVA CONSTRUCT: 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.
HEVA CONSTRUCT
Largest movements
- Tangible fixed assets -€33,884
down €33,884 (-4.9%), from €687,675 to €653,791
- Profit (loss) carried forward -€20,816
down €20,816 (-7.3%), from -€286,205 to -€307,021
- Financial charges -€36,871
down €36,871 (-75.6%), from €48,746 to €11,875
of which Non-recurring financial charges: -€37,203
- Gross operating margin -€21,579
down €21,579 (-47.3%), from €45,579 to €24,000
- Financial income -€4,027
down €4,027 (-66.8%), from €6,025 to €1,998
of which Non-recurring financial income: -€6,025
- Other operating charges +€1,056
new in 2024: €1,056
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €950,660 | €918,773 | -€31,887 | -3.4% |
| Fixed assets | 21/28 | €691,530 | €657,646 | -€33,884 | -4.9% |
| Tangible fixed assets | 22/27 | €687,675 | €653,791 | -€33,884 | -4.9% |
| Land and buildings | 22 | €687,675 | €653,791 | -€33,884 | -4.9% |
| Financial fixed assets | 28 | €3,855 | €3,855 | = | 0.0% |
| Current assets | 29/58 | €259,130 | €261,127 | +€1,997 | +0.8% |
| Amounts receivable within one year | 40/41 | €257,034 | €260,343 | +€3,309 | +1.3% |
| Other amounts receivable | 41 | €257,034 | €260,343 | +€3,309 | +1.3% |
| Cash at bank and in hand | 54/58 | €2,096 | €784 | -€1,312 | -62.6% |
| Total equity and liabilities | 10/49 | €950,660 | €918,773 | -€31,887 | -3.4% |
| Equity | 10/15 | €63,963 | €43,147 | -€20,816 | -32.5% |
| Contributions | 10/11 | €350,168 | €350,168 | = | 0.0% |
| Capital | 10 | €350,168 | €350,168 | = | 0.0% |
| Issued capital | 100 | €350,168 | €350,168 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€286,205 | -€307,021 | -€20,816 | -7.3% |
| Amounts payable | 17/49 | €886,697 | €875,626 | -€11,071 | -1.2% |
| Amounts payable after more than one year | 17 | €667,506 | €667,506 | = | 0.0% |
| Financial debts | 170/4 | €667,506 | €667,506 | = | 0.0% |
| Amounts payable within one year | 42/48 | €214,064 | €208,120 | -€5,944 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €6,166 | - | -€6,166 | |
| Trade debts | 44 | €5,277 | - | -€5,277 | |
| Suppliers | 440/4 | €5,277 | - | -€5,277 | |
| Other amounts payable | 47/48 | €202,621 | €208,120 | +€5,499 | +2.7% |
| Accrued charges and deferred income | 492/3 | €5,127 | - | -€5,127 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,885 | €33,883 | -€2 | 0.0% |
| Other operating charges | 640/8 | - | €1,056 | +€1,056 | |
| Gross operating margin | 9900 | €45,579 | €24,000 | -€21,579 | -47.3% |
| Operating profit (loss) | 9901 | €11,694 | -€10,939 | -€22,633 | |
| Financial income | 75/76B | €6,025 | €1,998 | -€4,027 | -66.8% |
| Recurring financial income | 75 | €6,025 | €1,998 | -€4,027 | -66.8% |
| Non-recurring financial income | 76B | €6,025 | - | -€6,025 | |
| Financial charges | 65/66B | €48,746 | €11,875 | -€36,871 | -75.6% |
| Recurring financial charges | 65 | €11,543 | €11,875 | +€332 | +2.9% |
| Non-recurring financial charges | 66B | €37,203 | - | -€37,203 | |
| Profit (loss) for the period before taxes | 9903 | -€31,027 | -€20,816 | +€10,211 | +32.9% |
| Profit (loss) for the period | 9904 | -€31,027 | -€20,816 | +€10,211 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,027 | -€20,816 | +€10,211 | +32.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.