Hey Hei: 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.
Hey Hei
Largest movements
- Cash -€19,000
down €19,000 (-25.7%), from €73,855 to €54,855
mainly Contributions, distributions and other (-€52,679) and Tax, wage and social debts (-€11,246)
- Receivables within one year +€5,146
up €5,146 (+22.5%), from €22,852 to €27,998
of which Other amounts receivable: +€9,907
- Tangible fixed assets +€3,475
up €3,475 (+94.1%), from €3,691 to €7,166
of which Other tangible fixed assets: +€4,658
- Tax, wage and social debts -€11,246
down €11,246 (-86.9%), from €12,938 to €1,692
of which Taxes: -€8,804
- Other debts +€3,043
up €3,043 (+6.1%), from €49,635 to €52,679
- Trade debts -€2,708
down €2,708 (-69.8%), from €3,881 to €1,174
- Gross operating margin +€5,840
up €5,840 (+8.6%), from €67,788 to €73,628
- Taxes +€1,687
up €1,687 (+12.7%), from €13,312 to €14,999
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 | €102,018 | €91,649 | -€10,369 | -10.2% |
| Fixed assets | 21/28 | €3,691 | €7,166 | +€3,475 | +94.1% |
| Tangible fixed assets | 22/27 | €3,691 | €7,166 | +€3,475 | +94.1% |
| Furniture and vehicles | 24 | €3,691 | €2,508 | -€1,184 | -32.1% |
| Other tangible fixed assets | 26 | - | €4,658 | +€4,658 | |
| Current assets | 29/58 | €98,327 | €84,483 | -€13,844 | -14.1% |
| Amounts receivable within one year | 40/41 | €22,852 | €27,998 | +€5,146 | +22.5% |
| Trade receivables | 40 | €18,511 | €13,750 | -€4,761 | -25.7% |
| Other amounts receivable | 41 | €4,341 | €14,248 | +€9,907 | +228% |
| Cash at bank and in hand | 54/58 | €73,855 | €54,855 | -€19,000 | -25.7% |
| Deferred charges and accrued income | 490/1 | €1,619 | €1,630 | +€11 | +0.7% |
| Total equity and liabilities | 10/49 | €102,018 | €91,649 | -€10,369 | -10.2% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €81,558 | €71,189 | -€10,369 | -12.7% |
| Amounts payable within one year | 42/48 | €81,558 | €71,189 | -€10,369 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €14,661 | €14,650 | -€11 | -0.1% |
| Financial debts | 43 | €443 | €995 | +€552 | +124% |
| Credit institutions | 430/8 | €443 | €995 | +€552 | +124% |
| Trade debts | 44 | €3,881 | €1,174 | -€2,708 | -69.8% |
| Suppliers | 440/4 | €3,881 | €1,174 | -€2,708 | -69.8% |
| Taxes, remuneration and social security | 45 | €12,938 | €1,692 | -€11,246 | -86.9% |
| Taxes | 450/3 | €10,497 | €1,692 | -€8,804 | -83.9% |
| Remuneration and social security | 454/9 | €2,441 | €0 | -€2,441 | -100% |
| Other amounts payable | 47/48 | €49,635 | €52,679 | +€3,043 | +6.1% |
| Non-recurring operating income | 76A | €17,271 | €0 | -€17,271 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €919 | €1,184 | +€265 | +28.9% |
| Other operating charges | 640/8 | €1,584 | €1,148 | -€436 | -27.5% |
| Gross operating margin | 9900 | €67,788 | €73,628 | +€5,840 | +8.6% |
| Operating profit (loss) | 9901 | €65,285 | €71,296 | +€6,011 | +9.2% |
| Financial income | 75/76B | €0 | €63 | +€63 | |
| Recurring financial income | 75 | €0 | €63 | +€63 | |
| Financial charges | 65/66B | €3,268 | €3,681 | +€414 | +12.7% |
| Recurring financial charges | 65 | €3,268 | €3,681 | +€414 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €62,018 | €67,677 | +€5,660 | +9.1% |
| Income taxes | 67/77 | €13,312 | €14,999 | +€1,687 | +12.7% |
| Profit (loss) for the period | 9904 | €48,706 | €52,679 | +€3,973 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,706 | €52,679 | +€3,973 | +8.2% |
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 21 October 2026 via checked.be.