HEWIMA: 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.
HEWIMA
Largest movements
- Current investments +€303,378
up €303,378 (+32.0%), from €947,542 to €1.3m
- Cash -€140,533
down €140,533 (-59.2%), from €237,426 to €96,893
mainly Current investments (-€303,378) and Other debts (-€194,118)
- Receivables within one year -€78,427
down €78,427 (-85.5%), from €91,766 to €13,339
of which Other amounts receivable: -€61,061
- Profit (loss) carried forward +€320,448
up €320,448 (+43.4%), from €738,800 to €1.1m
- Other debts -€194,118
down €194,118 (-52.4%), from €370,588 to €176,471
- Tax, wage and social debts -€51,756
down €51,756 (-35.9%), from €144,196 to €92,440
of which Taxes: -€51,756
- Gross operating margin +€288,433
up €288,433 (+83.7%), from €344,494 to €632,927
- Taxes +€81,563
up €81,563 (+92.4%), from €88,272 to €169,834
- Financial income +€32,735
up €32,735 (+625.6%), from €5,233 to €37,968
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,278,718 | €1,362,566 | +€83,848 | +6.6% |
| Current assets | 29/58 | €1,278,718 | €1,362,566 | +€83,848 | +6.6% |
| Amounts receivable within one year | 40/41 | €91,766 | €13,339 | -€78,427 | -85.5% |
| Trade receivables | 40 | €30,094 | €12,729 | -€17,365 | -57.7% |
| Other amounts receivable | 41 | €61,671 | €610 | -€61,061 | -99.0% |
| Current investments | 50/53 | €947,542 | €1,250,920 | +€303,378 | +32.0% |
| Cash at bank and in hand | 54/58 | €237,426 | €96,893 | -€140,533 | -59.2% |
| Deferred charges and accrued income | 490/1 | €1,984 | €1,414 | -€570 | -28.7% |
| Total equity and liabilities | 10/49 | €1,278,718 | €1,362,566 | +€83,848 | +6.6% |
| Equity | 10/15 | €759,260 | €1,079,708 | +€320,448 | +42.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €738,800 | €1,059,248 | +€320,448 | +43.4% |
| Amounts payable | 17/49 | €519,458 | €282,858 | -€236,600 | -45.5% |
| Amounts payable within one year | 42/48 | €519,458 | €282,858 | -€236,600 | -45.5% |
| Trade debts | 44 | €4,674 | €13,948 | +€9,274 | +198.4% |
| Suppliers | 440/4 | €4,674 | €13,948 | +€9,274 | +198.4% |
| Taxes, remuneration and social security | 45 | €144,196 | €92,440 | -€51,756 | -35.9% |
| Taxes | 450/3 | €141,977 | €90,221 | -€51,756 | -36.5% |
| Remuneration and social security | 454/9 | €2,219 | €2,219 | = | 0.0% |
| Other amounts payable | 47/48 | €370,588 | €176,471 | -€194,118 | -52.4% |
| Other operating charges | 640/8 | €1,625 | €1,167 | -€458 | -28.2% |
| Gross operating margin | 9900 | €344,494 | €632,927 | +€288,433 | +83.7% |
| Operating profit (loss) | 9901 | €342,869 | €631,760 | +€288,891 | +84.3% |
| Financial income | 75/76B | €5,233 | €37,968 | +€32,735 | +625.6% |
| Recurring financial income | 75 | €5,233 | €37,968 | +€32,735 | +625.6% |
| Financial charges | 65/66B | €2,894 | €2,975 | +€81 | +2.8% |
| Recurring financial charges | 65 | €2,894 | €2,975 | +€81 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €345,207 | €666,752 | +€321,545 | +93.1% |
| Income taxes | 67/77 | €88,272 | €169,834 | +€81,563 | +92.4% |
| Profit (loss) for the period | 9904 | €256,936 | €496,918 | +€239,983 | +93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €256,936 | €496,918 | +€239,983 | +93.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.