HEWIKA: 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.
HEWIKA
Largest movements
- Receivables within one year -€19,855
down €19,855 (-39.1%), from €50,729 to €30,874
of which Trade receivables: -€24,243
- Tangible fixed assets -€7,429
down €7,429 (-2.2%), from €342,440 to €335,011
of which Land and buildings: -€7,461
- Other debts -€16,637
down €16,637 (-10.4%), from €159,793 to €143,156
- Profit (loss) carried forward -€8,631
down €8,631 (-8.0%), from -€108,028 to -€116,658
- Depreciation -€17,906
down €17,906 (-45.3%), from €39,503 to €21,597
- Gross operating margin -€10,535
down €10,535 (-25.7%), from €40,983 to €30,447
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 | €397,470 | €368,760 | -€28,710 | -7.2% |
| Fixed assets | 21/28 | €342,440 | €335,011 | -€7,429 | -2.2% |
| Tangible fixed assets | 22/27 | €342,440 | €335,011 | -€7,429 | -2.2% |
| Land and buildings | 22 | €340,119 | €332,658 | -€7,461 | -2.2% |
| Furniture and vehicles | 24 | €2,321 | €2,353 | +€32 | +1.4% |
| Current assets | 29/58 | €55,031 | €33,749 | -€21,282 | -38.7% |
| Amounts receivable within one year | 40/41 | €50,729 | €30,874 | -€19,855 | -39.1% |
| Trade receivables | 40 | €50,729 | €26,486 | -€24,243 | -47.8% |
| Other amounts receivable | 41 | - | €4,388 | +€4,388 | |
| Cash at bank and in hand | 54/58 | €3,655 | €2,779 | -€876 | -24.0% |
| Deferred charges and accrued income | 490/1 | €647 | €97 | -€550 | -85.0% |
| Total equity and liabilities | 10/49 | €397,470 | €368,760 | -€28,710 | -7.2% |
| Equity | 10/15 | -€89,428 | -€98,058 | -€8,631 | -9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,028 | -€116,658 | -€8,631 | -8.0% |
| Provisions and deferred taxes | 16 | €304,605 | €303,732 | -€873 | -0.3% |
| Provisions for liabilities and charges | 160/5 | €304,605 | €303,732 | -€873 | -0.3% |
| Environmental obligations | 163 | €304,605 | €303,732 | -€873 | -0.3% |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €182,293 | €163,086 | -€19,207 | -10.5% |
| Amounts payable after more than one year | 17 | €18,600 | €18,600 | = | 0.0% |
| Financial debts | 170/4 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €163,693 | €144,486 | -€19,207 | -11.7% |
| Trade debts | 44 | €3,378 | €893 | -€2,485 | -73.6% |
| Suppliers | 440/4 | €3,378 | €893 | -€2,485 | -73.6% |
| Taxes, remuneration and social security | 45 | €522 | €437 | -€85 | -16.2% |
| Taxes | 450/3 | €522 | €437 | -€85 | -16.2% |
| Other amounts payable | 47/48 | €159,793 | €143,156 | -€16,637 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,503 | €21,597 | -€17,906 | -45.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€833 | -€873 | -€40 | -4.8% |
| Other operating charges | 640/8 | €3,349 | €3,354 | +€5 | +0.1% |
| Gross operating margin | 9900 | €40,983 | €30,447 | -€10,535 | -25.7% |
| Operating profit (loss) | 9901 | -€1,036 | €6,370 | +€7,405 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €14,987 | €15,000 | +€13 | +0.1% |
| Recurring financial charges | 65 | €14,987 | €15,000 | +€13 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,022 | -€8,631 | +€7,392 | +46.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€16,022 | -€8,631 | +€7,392 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,022 | -€8,631 | +€7,392 | +46.1% |
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 30 September 2026 via checked.be.