Hewamo: 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.
Hewamo
Largest movements
- Receivables within one year +€22,478
up €22,478 (+18.0%), from €124,560 to €147,038
of which Trade receivables: +€21,200
- Tangible fixed assets -€9,903
down €9,903 (-8.9%), from €111,112 to €101,209
of which Land and buildings: -€13,307
- Reserves +€8,280
up €8,280 (+3.7%), from €225,911 to €234,191
- Tax, wage and social debts +€4,451
up €4,451 (+118%), from €3,778 to €8,229
of which Taxes: +€2,316
- Other operating charges -€2,405
down €2,405 (-30.7%), from €7,830 to €5,425
- Gross operating margin +€1,476
up €1,476 (+4.3%), from €34,369 to €35,845
- Taxes +€899
up €899 (+43.4%), from €2,069 to €2,968
- Financial charges +€370
up €370 (+20.8%), from €1,783 to €2,153
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 | €278,646 | €290,202 | +€11,556 | +4.1% |
| Fixed assets | 21/28 | €111,112 | €101,209 | -€9,903 | -8.9% |
| Tangible fixed assets | 22/27 | €111,112 | €101,209 | -€9,903 | -8.9% |
| Land and buildings | 22 | €99,466 | €86,159 | -€13,307 | -13.4% |
| Plant, machinery and equipment | 23 | €7,432 | €12,345 | +€4,913 | +66.1% |
| Furniture and vehicles | 24 | €4,214 | €2,705 | -€1,509 | -35.8% |
| Current assets | 29/58 | €167,535 | €188,994 | +€21,459 | +12.8% |
| Amounts receivable within one year | 40/41 | €124,560 | €147,038 | +€22,478 | +18.0% |
| Trade receivables | 40 | €119,617 | €140,817 | +€21,200 | +17.7% |
| Other amounts receivable | 41 | €4,943 | €6,221 | +€1,278 | +25.9% |
| Cash at bank and in hand | 54/58 | €37,852 | €36,727 | -€1,125 | -3.0% |
| Deferred charges and accrued income | 490/1 | €5,122 | €5,228 | +€106 | +2.1% |
| Total equity and liabilities | 10/49 | €278,646 | €290,202 | +€11,556 | +4.1% |
| Equity | 10/15 | €244,503 | €252,783 | +€8,280 | +3.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €225,911 | €234,191 | +€8,280 | +3.7% |
| Distributable reserves | 133 | €225,911 | €234,191 | +€8,280 | +3.7% |
| Amounts payable | 17/49 | €34,144 | €37,420 | +€3,276 | +9.6% |
| Amounts payable within one year | 42/48 | €31,626 | €35,070 | +€3,444 | +10.9% |
| Trade debts | 44 | €15,039 | €16,532 | +€1,493 | +9.9% |
| Suppliers | 440/4 | €15,039 | €16,532 | +€1,493 | +9.9% |
| Advances received on contracts in progress | 46 | €2,500 | - | -€2,500 | |
| Taxes, remuneration and social security | 45 | €3,778 | €8,229 | +€4,451 | +118% |
| Taxes | 450/3 | €3,778 | €6,094 | +€2,316 | +61.3% |
| Remuneration and social security | 454/9 | - | €2,135 | +€2,135 | |
| Other amounts payable | 47/48 | €10,308 | €10,308 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,518 | €2,350 | -€168 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,548 | €17,280 | -€268 | -1.5% |
| Other operating charges | 640/8 | €7,830 | €5,425 | -€2,405 | -30.7% |
| Gross operating margin | 9900 | €34,369 | €35,845 | +€1,476 | +4.3% |
| Operating profit (loss) | 9901 | €8,991 | €13,140 | +€4,149 | +46.1% |
| Financial income | 75/76B | €29 | €261 | +€232 | +806% |
| Recurring financial income | 75 | €29 | €261 | +€232 | +806% |
| Financial charges | 65/66B | €1,783 | €2,153 | +€370 | +20.8% |
| Recurring financial charges | 65 | €1,783 | €2,153 | +€370 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €7,237 | €11,248 | +€4,011 | +55.4% |
| Income taxes | 67/77 | €2,069 | €2,968 | +€899 | +43.4% |
| Profit (loss) for the period | 9904 | €5,168 | €8,280 | +€3,112 | +60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,168 | €8,280 | +€3,112 | +60.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.