HEW-ON SITE: 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.
HEW-ON SITE
Largest movements
- Tangible fixed assets +€24,232
up €24,232 (+8.3%), from €290,224 to €314,456
of which Furniture and vehicles: +€46,916
- Receivables within one year -€15,925
down €15,925 (-48.8%), from €32,616 to €16,691
of which Other amounts receivable: -€17,506
- Deferred charges and accrued income +€7,035
up €7,035 (+1,206%), from €583 to €7,618
- Other debts +€40,489
new in 2025: €40,489
- Debts after one year -€19,730
down €19,730 (-7.2%), from €274,320 to €254,590
- Short-term financial debts +€8,992
up €8,992 (+69.1%), from €13,008 to €22,000
- Trade debts +€8,063
up €8,063 (+36.5%), from €22,064 to €30,127
- Tax, wage and social debts -€7,881
down €7,881 (-100%), from €7,881 to €0
of which Taxes: -€6,331
- Gross operating margin -€21,697
down €21,697 (-39.2%), from €55,408 to €33,711
- Financial charges -€986
down €986 (-9.8%), from €10,104 to €9,117
- Financial income -€925
down €925 (-99.4%), from €931 to €6
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.
Derived cash bridge
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 | €328,968 | €349,816 | +€20,848 | +6.3% |
| Fixed assets | 21/28 | €290,552 | €314,784 | +€24,232 | +8.3% |
| Tangible fixed assets | 22/27 | €290,224 | €314,456 | +€24,232 | +8.3% |
| Land and buildings | 22 | €273,304 | €252,869 | -€20,435 | -7.5% |
| Plant, machinery and equipment | 23 | €3,541 | €3,660 | +€120 | +3.4% |
| Furniture and vehicles | 24 | €723 | €47,639 | +€46,916 | +6,490% |
| Other tangible fixed assets | 26 | €12,657 | €10,288 | -€2,368 | -18.7% |
| Financial fixed assets | 28 | €328 | €328 | = | 0.0% |
| Current assets | 29/58 | €38,416 | €35,032 | -€3,384 | -8.8% |
| Stocks and contracts in progress | 3 | €5,217 | €7,436 | +€2,219 | +42.5% |
| Stocks | 30/36 | €5,217 | €7,436 | +€2,219 | +42.5% |
| Amounts receivable within one year | 40/41 | €32,616 | €16,691 | -€15,925 | -48.8% |
| Trade receivables | 40 | €11,349 | €12,930 | +€1,581 | +13.9% |
| Other amounts receivable | 41 | €21,267 | €3,761 | -€17,506 | -82.3% |
| Cash at bank and in hand | 54/58 | €0 | €3,287 | +€3,286 | +1,027,000% |
| Deferred charges and accrued income | 490/1 | €583 | €7,618 | +€7,035 | +1,206% |
| Total equity and liabilities | 10/49 | €328,968 | €349,816 | +€20,848 | +6.3% |
| Equity | 10/15 | -€10,498 | -€18,149 | -€7,651 | -72.9% |
| Contributions | 10/11 | €6,203 | €6,200 | -€3 | 0.0% |
| Reserves | 13 | €25,490 | €25,490 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,630 | €23,630 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,191 | -€49,839 | -€7,648 | -18.1% |
| Amounts payable | 17/49 | €339,466 | €367,965 | +€28,499 | +8.4% |
| Amounts payable after more than one year | 17 | €274,320 | €254,590 | -€19,730 | -7.2% |
| Financial debts | 170/4 | €274,320 | €254,590 | -€19,730 | -7.2% |
| Amounts payable within one year | 42/48 | €63,639 | €113,032 | +€49,393 | +77.6% |
| Current portion of amounts payable after more than one year | 42 | €20,686 | €20,415 | -€270 | -1.3% |
| Financial debts | 43 | €13,008 | €22,000 | +€8,992 | +69.1% |
| Credit institutions | 430/8 | €13,008 | €22,000 | +€8,992 | +69.1% |
| Trade debts | 44 | €22,064 | €30,127 | +€8,063 | +36.5% |
| Suppliers | 440/4 | €22,064 | €30,127 | +€8,063 | +36.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,881 | €0 | -€7,881 | -100% |
| Taxes | 450/3 | €6,331 | €0 | -€6,331 | -100% |
| Remuneration and social security | 454/9 | €1,550 | €0 | -€1,550 | -100% |
| Other amounts payable | 47/48 | - | €40,489 | +€40,489 | |
| Accrued charges and deferred income | 492/3 | €1,507 | €343 | -€1,164 | -77.2% |
| Non-recurring operating income | 76A | - | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,410 | €28,386 | -€23 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €4,259 | €3,862 | -€397 | -9.3% |
| Gross operating margin | 9900 | €55,408 | €33,711 | -€21,697 | -39.2% |
| Operating profit (loss) | 9901 | €22,739 | €1,463 | -€21,276 | -93.6% |
| Financial income | 75/76B | €931 | €6 | -€925 | -99.4% |
| Recurring financial income | 75 | €931 | €6 | -€925 | -99.4% |
| Financial charges | 65/66B | €10,104 | €9,117 | -€986 | -9.8% |
| Recurring financial charges | 65 | €10,104 | €9,117 | -€986 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €13,567 | -€7,648 | -€21,215 | |
| Profit (loss) for the period | 9904 | €13,567 | -€7,648 | -€21,215 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,567 | -€7,648 | -€21,215 |
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 27 October 2026 via checked.be.