HEYERICK: 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.
What changed
HEYERICK
NACE 49.320, Non-scheduled passenger transport by road
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€846,352
2024 · €810,196+€36,156
Equity
€3.5m
2024 · €2.6m+€846,352
Cash
€1,880
2024 · €1,072+€808
Balance sheet total
€7.8m
2024 · €5.9m+€1.8m
Largest movements
Assets
- Tangible fixed assets +€1.5m
up €1.5m (+33.8%), from €4.4m to €5.9m
of which Leasing and similar rights: +€945,989
- Receivables within one year +€304,249
up €304,249 (+22.2%), from €1.4m to €1.7m
of which Trade receivables: +€167,904
Equity and liabilities
- Debts after one year +€593,514
up €593,514 (+32.1%), from €1.9m to €2.4m
- Reserves +€430,000
up €430,000 (+28.4%), from €1.5m to €1.9m
of which Distributable reserves: +€430,000
- Profit (loss) carried forward +€416,352
up €416,352, from -€406,204 to €10,148
- Current portion of long-term debt +€162,699
up €162,699 (+29.8%), from €545,274 to €707,973
- Tax, wage and social debts +€157,579
up €157,579 (+19.5%), from €808,621 to €966,200
of which Remuneration and social security: +€189,751
Income statement
- Turnover +€1.0m
up €1.0m (+13.1%), from €7.7m to €8.8m
- Staff costs +€306,355
up €306,355 (+6.9%), from €4.4m to €4.7m
- Depreciation +€166,366
up €166,366 (+27.0%), from €615,570 to €781,936
- Goods and materials +€107,744
up €107,744 (+8.3%), from €1.3m to €1.4m
of which Purchases: +€118,065
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.
Result 2024
€810,196
Turnover
+€1.0m
Other operating income
-€77,340
Goods and materials
-€107,744
Services and other goods
-€78,071
Staff costs
-€306,355
Depreciation
-€166,366
Write-downs
+€21,597
Other operating charges
-€799
Other operating items
-€216,143
Financial income
-€7,210
Financial charges
-€35,369
Taxes
-€5,821
Result 2025
€846,352
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.5m
Investment
-€2.3m
Financing
+€756,213
Cash 2024
€1,072
From operations (derived)
+€1.5m
Net result for the year
+€846,352
Depreciation
+€781,936
Stocks and contracts
+€7,861
Receivables within one year
-€304,249
Deferred charges and accrued income
-€36,680
Trade debts
+€66,145
Tax, wage and social debts
+€157,579
Accrued charges and deferred income
-€2,495
Investment (derived)
-€2.3m
Investment in fixed assets (net)
-€2.3m
Financing
+€756,213
Debts after one year
+€593,514
Current portion of long-term debt
+€162,699
Cash 2025
€1,880
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,943,396 | €7,767,190 | +€1.8m | +30.7% |
| Fixed assets | 21/28 | €4,410,219 | €5,900,138 | +€1.5m | +33.8% |
| Tangible fixed assets | 22/27 | €4,410,108 | €5,900,026 | +€1.5m | +33.8% |
| Land and buildings | 22 | €1,163,728 | €1,122,634 | -€41,093 | -3.5% |
| Plant, machinery and equipment | 23 | €44,344 | €48,504 | +€4,160 | +9.4% |
| Furniture and vehicles | 24 | €389,957 | €970,821 | +€580,864 | +149% |
| Leasing and similar rights | 25 | €2,812,078 | €3,758,067 | +€945,989 | +33.6% |
| Financial fixed assets | 28 | €112 | €112 | = | 0.0% |
| Other financial fixed assets | 284/8 | €112 | €112 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €112 | €112 | = | 0.0% |
| Current assets | 29/58 | €1,533,176 | €1,867,052 | +€333,876 | +21.8% |
| Stocks and contracts in progress | 3 | €87,669 | €79,808 | -€7,861 | -9.0% |
| Stocks | 30/36 | €87,669 | €79,808 | -€7,861 | -9.0% |
| Raw materials and consumables | 30/31 | €87,669 | €79,808 | -€7,861 | -9.0% |
| Amounts receivable within one year | 40/41 | €1,367,735 | €1,671,985 | +€304,249 | +22.2% |
| Trade receivables | 40 | €730,606 | €898,510 | +€167,904 | +23.0% |
| Other amounts receivable | 41 | €637,129 | €773,474 | +€136,345 | +21.4% |
| Cash at bank and in hand | 54/58 | €1,072 | €1,880 | +€808 | +75.3% |
| Deferred charges and accrued income | 490/1 | €76,699 | €113,379 | +€36,680 | +47.8% |
| Total equity and liabilities | 10/49 | €5,943,396 | €7,767,190 | +€1.8m | +30.7% |
| Equity | 10/15 | €2,629,074 | €3,475,426 | +€846,352 | +32.2% |
| Contributions | 10/11 | €1,519,000 | €1,519,000 | = | 0.0% |
| Reserves | 13 | €1,516,278 | €1,946,278 | +€430,000 | +28.4% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,514,378 | €1,514,378 | = | 0.0% |
| Distributable reserves | 133 | - | €430,000 | +€430,000 | |
| Profit (loss) carried forward | 14 | -€406,204 | €10,148 | +€416,352 | |
| Amounts payable | 17/49 | €3,314,321 | €4,291,764 | +€977,442 | +29.5% |
| Amounts payable after more than one year | 17 | €1,851,664 | €2,445,178 | +€593,514 | +32.1% |
| Financial debts | 170/4 | €1,851,664 | €2,445,178 | +€593,514 | +32.1% |
| Leasing and similar obligations | 172 | €1,851,664 | €2,445,178 | +€593,514 | +32.1% |
| Amounts payable within one year | 42/48 | €1,431,607 | €1,818,030 | +€386,423 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €545,274 | €707,973 | +€162,699 | +29.8% |
| Trade debts | 44 | €77,712 | €143,857 | +€66,145 | +85.1% |
| Suppliers | 440/4 | €77,712 | €143,857 | +€66,145 | +85.1% |
| Taxes, remuneration and social security | 45 | €808,621 | €966,200 | +€157,579 | +19.5% |
| Taxes | 450/3 | €195,472 | €163,300 | -€32,172 | -16.5% |
| Remuneration and social security | 454/9 | €613,149 | €802,900 | +€189,751 | +30.9% |
| Accrued charges and deferred income | 492/3 | €31,050 | €28,555 | -€2,495 | -8.0% |
| Operating income | 70/76A | €8,418,854 | €9,126,500 | +€707,646 | +8.4% |
| Turnover | 70 | €7,742,249 | €8,758,025 | +€1.0m | +13.1% |
| Other operating income | 74 | €287,149 | €209,809 | -€77,340 | -26.9% |
| Non-recurring operating income | 76A | €389,456 | €158,665 | -€230,790 | -59.3% |
| Operating charges | 60/66A | €7,440,585 | €8,063,675 | +€623,090 | +8.4% |
| Goods for resale, raw materials and consumables | 60 | €1,299,996 | €1,407,740 | +€107,744 | +8.3% |
| Purchases | 600/8 | €1,283,433 | €1,401,497 | +€118,065 | +9.2% |
| Change in stocks: decrease (increase) | 609 | €16,564 | €6,243 | -€10,321 | -62.3% |
| Services and other goods | 61 | €1,025,679 | €1,103,750 | +€78,071 | +7.6% |
| Remuneration, social security and pensions | 62 | €4,431,096 | €4,737,451 | +€306,355 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615,570 | €781,936 | +€166,366 | +27.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €23,216 | €1,618 | -€21,597 | -93.0% |
| Other operating charges | 640/8 | €30,381 | €31,180 | +€799 | +2.6% |
| Non-recurring operating charges | 66A | €14,648 | - | -€14,648 | |
| Operating profit (loss) | 9901 | €978,268 | €1,062,825 | +€84,556 | +8.6% |
| Financial income | 75/76B | €35,217 | €28,006 | -€7,210 | -20.5% |
| Recurring financial income | 75 | €35,217 | €28,006 | -€7,210 | -20.5% |
| Income from current assets | 751 | €8,826 | €12,218 | +€3,393 | +38.4% |
| Other financial income | 752/9 | €26,391 | €15,788 | -€10,603 | -40.2% |
| Financial charges | 65/66B | €37,503 | €72,872 | +€35,369 | +94.3% |
| Recurring financial charges | 65 | €37,503 | €72,872 | +€35,369 | +94.3% |
| Debt charges | 650 | €29,089 | €63,918 | +€34,829 | +120% |
| Other financial charges | 652/9 | €8,414 | €8,954 | +€540 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €975,982 | €1,017,959 | +€41,977 | +4.3% |
| Income taxes | 67/77 | €165,786 | €171,607 | +€5,821 | +3.5% |
| Taxes | 670/3 | €178,648 | €184,334 | +€5,686 | +3.2% |
| Tax adjustments and reversals of tax provisions | 77 | €12,862 | €12,727 | -€135 | -1.1% |
| Profit (loss) for the period | 9904 | €810,196 | €846,352 | +€36,156 | +4.5% |
| Transfer to tax-exempt reserves | 689 | €321,513 | - | -€321,513 | |
| Profit (loss) for the period to be appropriated | 9905 | €488,683 | €846,352 | +€357,669 | +73.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.