Hevano: 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.
Hevano
Largest movements
- Cash -€24,921
down €24,921 (-52.5%), from €47,478 to €22,557
mainly Receivables within one year (-€24,086) and Other debts (-€22,674)
- Receivables within one year +€24,086
up €24,086 (+6588.2%), from €366 to €24,451
of which Trade receivables: +€19,058
- Tangible fixed assets -€6,686
down €6,686 (-18.2%), from €36,699 to €30,013
- Other debts -€22,674
down €22,674 (-99.0%), from €22,912 to €238
- Profit (loss) carried forward +€10,273
up €10,273 (+70.8%), from -€14,511 to -€4,238
- Accrued charges and deferred income +€9,450
new in 2025: €9,450
- Debts after one year -€7,922
down €7,922 (-41.8%), from €18,965 to €11,042
- Tax, wage and social debts +€4,991
up €4,991 (+107.6%), from €4,637 to €9,627
of which Taxes: +€2,547
- Gross operating margin -€6,369
down €6,369 (-19.3%), from €32,968 to €26,600
- Financial charges +€1,739
up €1,739 (+114.7%), from €1,516 to €3,254
- Depreciation +€750
up €750 (+6.4%), from €11,736 to €12,486
- Other operating charges -€623
down €623 (-51.5%), from €1,210 to €587
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 | €84,556 | €77,022 | -€7,534 | -8.9% |
| Fixed assets | 21/28 | €36,699 | €30,013 | -€6,686 | -18.2% |
| Tangible fixed assets | 22/27 | €36,699 | €30,013 | -€6,686 | -18.2% |
| Furniture and vehicles | 24 | €36,699 | €30,013 | -€6,686 | -18.2% |
| Current assets | 29/58 | €47,857 | €47,008 | -€848 | -1.8% |
| Amounts receivable within one year | 40/41 | €366 | €24,451 | +€24,086 | +6588.2% |
| Trade receivables | 40 | - | €19,058 | +€19,058 | |
| Other amounts receivable | 41 | €366 | €5,394 | +€5,028 | +1375.4% |
| Cash at bank and in hand | 54/58 | €47,478 | €22,557 | -€24,921 | -52.5% |
| Deferred charges and accrued income | 490/1 | €13 | - | -€13 | |
| Total equity and liabilities | 10/49 | €84,556 | €77,022 | -€7,534 | -8.9% |
| Equity | 10/15 | €27,886 | €38,159 | +€10,273 | +36.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,197 | €36,197 | = | 0.0% |
| Distributable reserves | 133 | €36,197 | €36,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,511 | -€4,238 | +€10,273 | +70.8% |
| Amounts payable | 17/49 | €56,670 | €38,863 | -€17,807 | -31.4% |
| Amounts payable after more than one year | 17 | €18,965 | €11,042 | -€7,922 | -41.8% |
| Financial debts | 170/4 | €18,965 | €11,042 | -€7,922 | -41.8% |
| Amounts payable within one year | 42/48 | €37,706 | €18,371 | -€19,335 | -51.3% |
| Current portion of amounts payable after more than one year | 42 | €7,627 | €7,922 | +€295 | +3.9% |
| Trade debts | 44 | €2,530 | €583 | -€1,946 | -76.9% |
| Suppliers | 440/4 | €2,530 | €583 | -€1,946 | -76.9% |
| Taxes, remuneration and social security | 45 | €4,637 | €9,627 | +€4,991 | +107.6% |
| Taxes | 450/3 | €4,637 | €7,184 | +€2,547 | +54.9% |
| Remuneration and social security | 454/9 | - | €2,443 | +€2,443 | |
| Other amounts payable | 47/48 | €22,912 | €238 | -€22,674 | -99.0% |
| Accrued charges and deferred income | 492/3 | - | €9,450 | +€9,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,736 | €12,486 | +€750 | +6.4% |
| Other operating charges | 640/8 | €1,210 | €587 | -€623 | -51.5% |
| Gross operating margin | 9900 | €32,968 | €26,600 | -€6,369 | -19.3% |
| Operating profit (loss) | 9901 | €20,023 | €13,527 | -€6,496 | -32.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,516 | €3,254 | +€1,739 | +114.7% |
| Recurring financial charges | 65 | €1,516 | €3,254 | +€1,739 | +114.7% |
| Profit (loss) for the period before taxes | 9903 | €18,507 | €10,273 | -€8,233 | -44.5% |
| Profit (loss) for the period | 9904 | €18,507 | €10,273 | -€8,233 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,507 | €10,273 | -€8,233 | -44.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.