Hévimmo: 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.
Hévimmo
Largest movements
- Tangible fixed assets -€988,931
down €988,931 (-88.3%), from €1.1m to €131,000
- Short-term financial debts -€749,000
no longer reported in 2025 (was €749,000)
- Other debts -€170,840
down €170,840 (-46.1%), from €370,840 to €200,000
- Trade debts -€58,701
down €58,701 (-93.8%), from €62,595 to €3,893
- Depreciation -€57,178
no longer reported in 2025 (was €57,178)
- Gross operating margin +€50,209
up €50,209, from -€13,938 to €36,271
- Other operating charges +€20,897
up €20,897 (+2394.2%), from €873 to €21,770
- Financial charges -€12,686
down €12,686 (-43.1%), from €29,409 to €16,723
- Financial income +€396
new in 2025: €396
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 | €1,122,711 | €142,344 | -€980,367 | -87.3% |
| Fixed assets | 21/28 | €1,119,931 | €131,000 | -€988,931 | -88.3% |
| Tangible fixed assets | 22/27 | €1,119,931 | €131,000 | -€988,931 | -88.3% |
| Land and buildings | 22 | €1,119,931 | €131,000 | -€988,931 | -88.3% |
| Current assets | 29/58 | €2,780 | €11,344 | +€8,564 | +308.1% |
| Cash at bank and in hand | 54/58 | €2,780 | €9,829 | +€7,049 | +253.5% |
| Deferred charges and accrued income | 490/1 | - | €1,515 | +€1,515 | |
| Total equity and liabilities | 10/49 | €1,122,711 | €142,344 | -€980,367 | -87.3% |
| Equity | 10/15 | -€59,724 | -€61,549 | -€1,825 | -3.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,724 | -€161,549 | -€1,825 | -1.1% |
| Amounts payable | 17/49 | €1,182,435 | €203,893 | -€978,541 | -82.8% |
| Amounts payable within one year | 42/48 | €1,182,435 | €203,893 | -€978,541 | -82.8% |
| Financial debts | 43 | €749,000 | - | -€749,000 | |
| Credit institutions | 430/8 | €749,000 | - | -€749,000 | |
| Trade debts | 44 | €62,595 | €3,893 | -€58,701 | -93.8% |
| Suppliers | 440/4 | €62,595 | €3,893 | -€58,701 | -93.8% |
| Other amounts payable | 47/48 | €370,840 | €200,000 | -€170,840 | -46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,178 | - | -€57,178 | |
| Other operating charges | 640/8 | €873 | €21,770 | +€20,897 | +2394.2% |
| Gross operating margin | 9900 | -€13,938 | €36,271 | +€50,209 | |
| Operating profit (loss) | 9901 | -€71,989 | €14,501 | +€86,491 | |
| Financial income | 75/76B | - | €396 | +€396 | |
| Recurring financial income | 75 | - | €396 | +€396 | |
| Financial charges | 65/66B | €29,409 | €16,723 | -€12,686 | -43.1% |
| Recurring financial charges | 65 | €29,409 | €16,723 | -€12,686 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | -€101,398 | -€1,825 | +€99,573 | +98.2% |
| Profit (loss) for the period | 9904 | -€101,398 | -€1,825 | +€99,573 | +98.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€101,398 | -€1,825 | +€99,573 | +98.2% |
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 5 October 2026 via checked.be.