HEWIBO: 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.
HEWIBO
Largest movements
- Cash +€43,064
up €43,064 (+44.8%), from €96,171 to €139,235
mainly Net result for the year (+€34,246) and Other debts (+€17,807)
- Tangible fixed assets -€11,924
down €11,924 (-79.3%), from €15,043 to €3,119
of which Furniture and vehicles: -€11,424
- Receivables within one year +€8,400
up €8,400 (+30.8%), from €27,275 to €35,675
of which Other amounts receivable: +€4,503
- Other debts +€17,807
up €17,807 (+60.7%), from €29,346 to €47,153
- Reserves +€13,757
up €13,757 (+21.1%), from €65,203 to €78,959
- Tax, wage and social debts +€8,229
up €8,229 (+121.7%), from €6,759 to €14,988
of which Taxes: +€8,209
- Gross operating margin +€24,191
up €24,191 (+63.0%), from €38,394 to €62,585
- Taxes +€7,598
up €7,598 (+129.8%), from €5,853 to €13,451
- Depreciation -€3,077
down €3,077 (-20.5%), from €15,001 to €11,924
- Other operating charges -€2,243
down €2,243 (-70.6%), from €3,175 to €932
- Financial charges +€1,538
up €1,538 (+311.8%), from €493 to €2,032
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 | €140,915 | €180,785 | +€39,869 | +28.3% |
| Fixed assets | 21/28 | €15,043 | €3,119 | -€11,924 | -79.3% |
| Tangible fixed assets | 22/27 | €15,043 | €3,119 | -€11,924 | -79.3% |
| Land and buildings | 22 | €3,544 | €3,044 | -€500 | -14.1% |
| Furniture and vehicles | 24 | €11,499 | €75 | -€11,424 | -99.3% |
| Current assets | 29/58 | €125,872 | €177,665 | +€51,793 | +41.1% |
| Amounts receivable within one year | 40/41 | €27,275 | €35,675 | +€8,400 | +30.8% |
| Trade receivables | 40 | €26,741 | €30,638 | +€3,897 | +14.6% |
| Other amounts receivable | 41 | €534 | €5,037 | +€4,503 | +843.1% |
| Cash at bank and in hand | 54/58 | €96,171 | €139,235 | +€43,064 | +44.8% |
| Deferred charges and accrued income | 490/1 | €2,426 | €2,755 | +€329 | +13.5% |
| Total equity and liabilities | 10/49 | €140,915 | €180,785 | +€39,869 | +28.3% |
| Equity | 10/15 | €100,048 | €113,804 | +€13,757 | +13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,203 | €78,959 | +€13,757 | +21.1% |
| Distributable reserves | 133 | €65,203 | €78,959 | +€13,757 | +21.1% |
| Profit (loss) carried forward | 14 | €16,245 | €16,245 | = | 0.0% |
| Amounts payable | 17/49 | €40,868 | €66,980 | +€26,113 | +63.9% |
| Amounts payable within one year | 42/48 | €40,868 | €66,980 | +€26,113 | +63.9% |
| Trade debts | 44 | €4,762 | €4,840 | +€77 | +1.6% |
| Suppliers | 440/4 | €4,762 | €4,840 | +€77 | +1.6% |
| Taxes, remuneration and social security | 45 | €6,759 | €14,988 | +€8,229 | +121.7% |
| Taxes | 450/3 | €3,981 | €12,190 | +€8,209 | +206.2% |
| Remuneration and social security | 454/9 | €2,778 | €2,798 | +€20 | +0.7% |
| Other amounts payable | 47/48 | €29,346 | €47,153 | +€17,807 | +60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,001 | €11,924 | -€3,077 | -20.5% |
| Other operating charges | 640/8 | €3,175 | €932 | -€2,243 | -70.6% |
| Gross operating margin | 9900 | €38,394 | €62,585 | +€24,191 | +63.0% |
| Operating profit (loss) | 9901 | €20,218 | €49,729 | +€29,511 | +146.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €493 | €2,032 | +€1,538 | +311.8% |
| Recurring financial charges | 65 | €493 | €2,032 | +€1,538 | +311.8% |
| Profit (loss) for the period before taxes | 9903 | €19,724 | €47,697 | +€27,973 | +141.8% |
| Income taxes | 67/77 | €5,853 | €13,451 | +€7,598 | +129.8% |
| Profit (loss) for the period | 9904 | €13,871 | €34,246 | +€20,375 | +146.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,871 | €34,246 | +€20,375 | +146.9% |
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 2 October 2026 via checked.be.