HEVI ELEGANCE: 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.
HEVI ELEGANCE
Largest movements
- Cash -€662
down €662 (-33.2%), from €1,993 to €1,331
mainly Tax, wage and social debts (-€2,366) and Trade debts (-€120)
- Tax, wage and social debts -€2,366
down €2,366 (-83.2%), from €2,844 to €477
of which Taxes: -€1,480
- Other debts +€1,022
up €1,022 (+327.0%), from €312 to €1,334
- Profit (loss) carried forward +€790
up €790 (+16.9%), from -€4,682 to -€3,892
- Trade debts -€120
down €120 (-20.5%), from €586 to €466
- Gross operating margin -€14,782
down €14,782 (-86.5%), from €17,083 to €2,301
- Staff costs -€12,951
down €12,951 (-93.2%), from €13,901 to €951
- Other operating charges +€218
up €218 (+119.8%), from €182 to €400
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 | €2,060 | €1,386 | -€674 | -32.7% |
| Current assets | 29/58 | €2,060 | €1,386 | -€674 | -32.7% |
| Stocks and contracts in progress | 3 | €67 | €55 | -€12 | -17.9% |
| Stocks | 30/36 | €67 | €55 | -€12 | -17.9% |
| Cash at bank and in hand | 54/58 | €1,993 | €1,331 | -€662 | -33.2% |
| Total equity and liabilities | 10/49 | €2,060 | €1,386 | -€674 | -32.7% |
| Equity | 10/15 | -€1,682 | -€892 | +€790 | +47.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,682 | -€3,892 | +€790 | +16.9% |
| Amounts payable | 17/49 | €3,742 | €2,278 | -€1,464 | -39.1% |
| Amounts payable within one year | 42/48 | €3,742 | €2,278 | -€1,464 | -39.1% |
| Trade debts | 44 | €586 | €466 | -€120 | -20.5% |
| Suppliers | 440/4 | €586 | €466 | -€120 | -20.5% |
| Taxes, remuneration and social security | 45 | €2,844 | €477 | -€2,366 | -83.2% |
| Taxes | 450/3 | €1,958 | €477 | -€1,480 | -75.6% |
| Remuneration and social security | 454/9 | €886 | - | -€886 | |
| Other amounts payable | 47/48 | €312 | €1,334 | +€1,022 | +327.0% |
| Remuneration, social security and pensions | 62 | €13,901 | €951 | -€12,951 | -93.2% |
| Other operating charges | 640/8 | €182 | €400 | +€218 | +119.8% |
| Gross operating margin | 9900 | €17,083 | €2,301 | -€14,782 | -86.5% |
| Operating profit (loss) | 9901 | €3,000 | €951 | -€2,049 | -68.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €150 | €161 | +€11 | +7.3% |
| Recurring financial charges | 65 | €150 | €161 | +€11 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €2,850 | €790 | -€2,060 | -72.3% |
| Profit (loss) for the period | 9904 | €2,850 | €790 | -€2,060 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,850 | €790 | -€2,060 | -72.3% |
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 9 October 2026 via checked.be.