HEWIJLI: 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.
HEWIJLI
Largest movements
- Deferred charges and accrued income -€499,879
down €499,879 (-96.6%), from €517,323 to €17,444
- Receivables within one year +€463,896
up €463,896 (+2,029%), from €22,864 to €486,759
of which Other amounts receivable: +€403,396
- Financial fixed assets +€350,250
up €350,250 (+13.7%), from €2.6m to €2.9m
- Cash +€211,013
up €211,013 (+2,376%), from €8,882 to €219,895
mainly Deferred charges and accrued income (+€499,879) and Net result for the year (+€366,081)
- Profit (loss) carried forward +€291,081
up €291,081 (+58.5%), from €497,586 to €788,667
- Other debts +€155,978
up €155,978 (+43.0%), from €362,678 to €518,656
- Current portion of long-term debt +€38,208
up €38,208 (+10.5%), from €363,774 to €401,982
- Gross operating margin -€52,320
down €52,320 (-4,933%), from -€1,061 to -€53,381
- Financial charges +€12,537
up €12,537 (+63.7%), from €19,681 to €32,218
- Financial income +€6,498
up €6,498 (+1.4%), from €450,001 to €456,498
- Depreciation +€1,869
up €1,869 (+195%), from €957 to €2,826
- Other operating charges +€613
up €613 (+68.8%), from €891 to €1,504
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 | €3,119,282 | €3,641,735 | +€522,454 | +16.7% |
| Fixed assets | 21/28 | €2,570,213 | €2,917,637 | +€347,424 | +13.5% |
| Tangible fixed assets | 22/27 | €8,820 | €5,994 | -€2,826 | -32.0% |
| Furniture and vehicles | 24 | €8,820 | €5,994 | -€2,826 | -32.0% |
| Financial fixed assets | 28 | €2,561,393 | €2,911,643 | +€350,250 | +13.7% |
| Current assets | 29/58 | €549,069 | €724,098 | +€175,029 | +31.9% |
| Amounts receivable within one year | 40/41 | €22,864 | €486,759 | +€463,896 | +2,029% |
| Trade receivables | 40 | €22,385 | €82,885 | +€60,500 | +270% |
| Other amounts receivable | 41 | €479 | €403,874 | +€403,396 | +84,257% |
| Cash at bank and in hand | 54/58 | €8,882 | €219,895 | +€211,013 | +2,376% |
| Deferred charges and accrued income | 490/1 | €517,323 | €17,444 | -€499,879 | -96.6% |
| Total equity and liabilities | 10/49 | €3,119,282 | €3,641,735 | +€522,454 | +16.7% |
| Equity | 10/15 | €1,782,279 | €2,073,360 | +€291,081 | +16.3% |
| Contributions | 10/11 | €1,284,693 | €1,284,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | €497,586 | €788,667 | +€291,081 | +58.5% |
| Amounts payable | 17/49 | €1,337,003 | €1,568,375 | +€231,372 | +17.3% |
| Amounts payable after more than one year | 17 | €571,009 | €597,563 | +€26,554 | +4.7% |
| Financial debts | 170/4 | €571,009 | €597,563 | +€26,554 | +4.7% |
| Amounts payable within one year | 42/48 | €748,651 | €951,415 | +€202,765 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €363,774 | €401,982 | +€38,208 | +10.5% |
| Trade debts | 44 | €2,794 | €8,182 | +€5,387 | +193% |
| Suppliers | 440/4 | €2,794 | €8,182 | +€5,387 | +193% |
| Taxes, remuneration and social security | 45 | €19,404 | €22,595 | +€3,191 | +16.4% |
| Taxes | 450/3 | €19,404 | €22,595 | +€3,191 | +16.4% |
| Other amounts payable | 47/48 | €362,678 | €518,656 | +€155,978 | +43.0% |
| Accrued charges and deferred income | 492/3 | €17,344 | €19,398 | +€2,053 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €957 | €2,826 | +€1,869 | +195% |
| Other operating charges | 640/8 | €891 | €1,504 | +€613 | +68.8% |
| Gross operating margin | 9900 | -€1,061 | -€53,381 | -€52,320 | -4,933% |
| Operating profit (loss) | 9901 | -€2,909 | -€57,710 | -€54,802 | -1,884% |
| Financial income | 75/76B | €450,001 | €456,498 | +€6,498 | +1.4% |
| Recurring financial income | 75 | €450,001 | €456,498 | +€6,498 | +1.4% |
| Financial charges | 65/66B | €19,681 | €32,218 | +€12,537 | +63.7% |
| Recurring financial charges | 65 | €19,681 | €32,218 | +€12,537 | +63.7% |
| Profit (loss) for the period before taxes | 9903 | €427,411 | €366,570 | -€60,841 | -14.2% |
| Income taxes | 67/77 | €521 | €488 | -€33 | -6.3% |
| Profit (loss) for the period | 9904 | €426,890 | €366,081 | -€60,808 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €426,890 | €366,081 | -€60,808 | -14.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.