Hevra: 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.
Hevra
Largest movements
- Receivables within one year +€32,522
up €32,522 (+61.7%), from €52,675 to €85,197
of which Other amounts receivable: +€35,986
- Deferred charges and accrued income -€19,152
no longer reported in 2024 (was €19,152)
- Cash +€1,200
new in 2024: €1,200
- Profit (loss) carried forward +€29,038
up €29,038 (+80.4%), from €36,113 to €65,151
- Tax, wage and social debts -€6,618
down €6,618 (-41.6%), from €15,891 to €9,273
- Short-term financial debts -€4,849
down €4,849 (-28.8%), from €16,822 to €11,973
- Contributions -€3,000
no longer reported in 2024 (was €3,000)
- Gross operating margin -€28,341
down €28,341 (-75.0%), from €37,809 to €9,469
- Taxes -€9,001
no longer reported in 2024 (was €9,001)
- Depreciation -€700
no longer reported in 2024 (was €700)
- Financial charges -€500
down €500 (-56.1%), from €892 to €391
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,827 | €86,397 | +€14,570 | +20.3% |
| Current assets | 29/58 | €71,827 | €86,397 | +€14,570 | +20.3% |
| Amounts receivable within one year | 40/41 | €52,675 | €85,197 | +€32,522 | +61.7% |
| Trade receivables | 40 | €22,361 | €18,897 | -€3,464 | -15.5% |
| Other amounts receivable | 41 | €30,314 | €66,300 | +€35,986 | +119% |
| Cash at bank and in hand | 54/58 | - | €1,200 | +€1,200 | |
| Deferred charges and accrued income | 490/1 | €19,152 | - | -€19,152 | |
| Total equity and liabilities | 10/49 | €71,827 | €86,397 | +€14,570 | +20.3% |
| Equity | 10/15 | €39,113 | €65,151 | +€26,038 | +66.6% |
| Contributions | 10/11 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €36,113 | €65,151 | +€29,038 | +80.4% |
| Amounts payable | 17/49 | €32,714 | €21,246 | -€11,467 | -35.1% |
| Amounts payable within one year | 42/48 | €32,714 | €21,246 | -€11,467 | -35.1% |
| Financial debts | 43 | €16,822 | €11,973 | -€4,849 | -28.8% |
| Credit institutions | 430/8 | €16,822 | €11,973 | -€4,849 | -28.8% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €15,891 | €9,273 | -€6,618 | -41.6% |
| Taxes | 450/3 | €15,891 | €9,273 | -€6,618 | -41.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | - | -€700 | |
| Other operating charges | 640/8 | €912 | €967 | +€55 | +6.0% |
| Gross operating margin | 9900 | €37,809 | €9,469 | -€28,341 | -75.0% |
| Operating profit (loss) | 9901 | €36,197 | €8,501 | -€27,696 | -76.5% |
| Financial charges | 65/66B | €892 | €391 | -€500 | -56.1% |
| Recurring financial charges | 65 | €892 | €391 | -€500 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €35,305 | €8,110 | -€27,195 | -77.0% |
| Income taxes | 67/77 | €9,001 | - | -€9,001 | |
| Profit (loss) for the period | 9904 | €26,304 | €8,110 | -€18,194 | -69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,304 | €8,110 | -€18,194 | -69.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.