HEYDEVELD: 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.
HEYDEVELD
Largest movements
- Tangible fixed assets -€73,089
down €73,089 (-4.5%), from €1.6m to €1.5m
- Current assets +€31,897
up €31,897 (+49.5%), from €64,494 to €96,390
- Debts within one year -€147,653
down €147,653 (-13.5%), from €1.1m to €950,090
- Profit (loss) carried forward +€106,461
up €106,461 (+398%), from €26,754 to €133,214
- Gross operating margin +€213,674
new in 2016: €213,674
- Turnover -€166,344
down €166,344 (-40.2%), from €414,000 to €247,656
- Depreciation -€76,040
down €76,040 (-51.0%), from €149,129 to €73,089
From the 2015 result to the 2016 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2015 | 2016 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,676,934 | €1,635,741 | -€41,192 | -2.5% |
| Fixed assets | 21/28 | €1,612,440 | €1,539,351 | -€73,089 | -4.5% |
| Tangible fixed assets | 22/27 | €1,612,378 | €1,539,289 | -€73,089 | -4.5% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €64,494 | €96,390 | +€31,897 | +49.5% |
| Cash at bank and in hand | 54/58 | €64,494 | €54,290 | -€10,204 | -15.8% |
| Total equity and liabilities | 10/49 | €1,676,934 | €1,635,741 | -€41,192 | -2.5% |
| Equity | 10/15 | €579,190 | €685,651 | +€106,461 | +18.4% |
| Contributions | 10/11 | €550,000 | €550,000 | = | 0.0% |
| Reserves | 13 | €2,437 | €2,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,754 | €133,214 | +€106,461 | +398% |
| Amounts payable | 17/49 | €1,097,744 | €950,090 | -€147,653 | -13.5% |
| Amounts payable within one year | 42/48 | €1,097,744 | €950,090 | -€147,653 | -13.5% |
| Trade debts | 44 | €1,104 | - | -€1,104 | |
| Turnover | 70 | €414,000 | €247,656 | -€166,344 | -40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,129 | €73,089 | -€76,040 | -51.0% |
| Gross operating margin | 9900 | - | €213,674 | +€213,674 | |
| Operating profit (loss) | 9901 | €205,793 | €140,150 | -€65,643 | -31.9% |
| Recurring financial income | 75 | €24,484 | - | -€24,484 | |
| Recurring financial charges | 65 | €181,815 | €33,690 | -€148,125 | -81.5% |
| Debt charges | 650 | €181,623 | - | -€181,623 | |
| Profit (loss) for the period before taxes | 9903 | €29,190 | €106,461 | +€77,271 | +265% |
| Profit (loss) for the period | 9904 | €29,190 | €106,461 | +€77,271 | +265% |
| Profit (loss) for the period to be appropriated | 9905 | €29,190 | €106,461 | +€77,271 | +265% |
Source: filed annual accounts (NBB), financial years ended 31 December 2015 and 30 June 2016. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.