Hevamir: 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.
Hevamir
Largest movements
- Financial fixed assets +€2.8m
up €2.8m (+434.4%), from €645,000 to €3.4m
- Reserves +€2.2m
new in 2025: €2.2m
- Debts after one year +€600,000
new in 2025: €600,000
- Financial income +€2.2m
new in 2025: €2.2m
of which Non-recurring financial income: +€2.2m
- Gross operating margin +€6,105
up €6,105 (+77.7%), from -€7,860 to -€1,755
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.
Cash bridge derived
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 | €656,590 | €3,460,747 | +€2.8m | +427.1% |
| Fixed assets | 21/28 | €645,000 | €3,447,123 | +€2.8m | +434.4% |
| Financial fixed assets | 28 | €645,000 | €3,447,123 | +€2.8m | +434.4% |
| Current assets | 29/58 | €11,590 | €13,624 | +€2,034 | +17.5% |
| Cash at bank and in hand | 54/58 | €11,590 | €13,624 | +€2,034 | +17.5% |
| Total equity and liabilities | 10/49 | €656,590 | €3,460,747 | +€2.8m | +427.1% |
| Equity | 10/15 | €656,590 | €2,860,747 | +€2.2m | +335.7% |
| Contributions | 10/11 | €665,000 | €665,000 | = | 0.0% |
| Contributions outside capital | 11 | €665,000 | €665,000 | = | 0.0% |
| Other | 1109/19 | €665,000 | €665,000 | = | 0.0% |
| Reserves | 13 | - | €2,195,747 | +€2.2m | |
| Distributable reserves | 133 | - | €2,195,747 | +€2.2m | |
| Profit (loss) carried forward | 14 | -€8,410 | - | +€8,410 | |
| Amounts payable | 17/49 | - | €600,000 | +€600,000 | |
| Amounts payable after more than one year | 17 | - | €600,000 | +€600,000 | |
| Financial debts | 170/4 | - | €600,000 | +€600,000 | |
| Other operating charges | 640/8 | €501 | €487 | -€14 | -2.8% |
| Gross operating margin | 9900 | -€7,860 | -€1,755 | +€6,105 | +77.7% |
| Operating profit (loss) | 9901 | -€8,361 | -€2,241 | +€6,119 | +73.2% |
| Financial income | 75/76B | - | €2,206,458 | +€2.2m | |
| Recurring financial income | 75 | - | €19,930 | +€19,930 | |
| Non-recurring financial income | 76B | - | €2,186,528 | +€2.2m | |
| Financial charges | 65/66B | €49 | €61 | +€12 | +23.7% |
| Recurring financial charges | 65 | €49 | €61 | +€12 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,410 | €2,204,157 | +€2.2m | |
| Profit (loss) for the period | 9904 | -€8,410 | €2,204,157 | +€2.2m | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,410 | €2,204,157 | +€2.2m |
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 10 October 2026 via checked.be.