HEYERICK HANS: 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.
HEYERICK HANS
Largest movements
- Receivables within one year -€37,670
down €37,670 (-39.5%), from €95,429 to €57,759
of which Other amounts receivable: -€19,454
- Tangible fixed assets +€30,123
up €30,123 (+3.7%), from €805,223 to €835,346
of which Furniture and vehicles: +€24,977
- Other debts +€94,426
up €94,426 (+61.9%), from €152,659 to €247,085
- Debts after one year -€86,340
down €86,340 (-50.4%), from €171,244 to €84,903
- Profit (loss) carried forward -€52,530
down €52,530 (-12.5%), from €420,981 to €368,451
- Trade debts +€33,141
new in 2025: €33,141
- Gross operating margin -€40,362
down €40,362 (-34.2%), from €118,160 to €77,798
- Taxes -€7,872
down €7,872 (-100.0%), from €7,872 to €0
- Depreciation +€3,089
up €3,089 (+3.3%), from €94,261 to €97,350
- Financial charges +€2,516
up €2,516 (+13.2%), from €19,063 to €21,578
- Other operating charges +€2,061
up €2,061 (+20.2%), from €10,198 to €12,259
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 | €916,539 | €907,031 | -€9,508 | -1.0% |
| Fixed assets | 21/28 | €805,223 | €835,346 | +€30,123 | +3.7% |
| Tangible fixed assets | 22/27 | €805,223 | €835,346 | +€30,123 | +3.7% |
| Land and buildings | 22 | €802,162 | €807,761 | +€5,598 | +0.7% |
| Plant, machinery and equipment | 23 | €3,061 | €2,608 | -€453 | -14.8% |
| Furniture and vehicles | 24 | - | €24,977 | +€24,977 | |
| Current assets | 29/58 | €111,315 | €71,685 | -€39,630 | -35.6% |
| Amounts receivable within one year | 40/41 | €95,429 | €57,759 | -€37,670 | -39.5% |
| Trade receivables | 40 | €23,623 | €5,407 | -€18,216 | -77.1% |
| Other amounts receivable | 41 | €71,806 | €52,352 | -€19,454 | -27.1% |
| Cash at bank and in hand | 54/58 | €15,886 | €13,926 | -€1,960 | -12.3% |
| Total equity and liabilities | 10/49 | €916,539 | €907,031 | -€9,508 | -1.0% |
| Equity | 10/15 | €493,726 | €441,196 | -€52,530 | -10.6% |
| Contributions | 10/11 | €5,949 | €5,949 | = | 0.0% |
| Reserves | 13 | €66,796 | €66,796 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,821 | €1,821 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,821 | €1,821 | = | 0.0% |
| Tax-exempt reserves | 132 | €64,975 | €64,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | €420,981 | €368,451 | -€52,530 | -12.5% |
| Amounts payable | 17/49 | €422,813 | €465,835 | +€43,023 | +10.2% |
| Amounts payable after more than one year | 17 | €171,244 | €84,903 | -€86,340 | -50.4% |
| Financial debts | 170/4 | €171,244 | €84,903 | -€86,340 | -50.4% |
| Amounts payable within one year | 42/48 | €251,569 | €380,932 | +€129,363 | +51.4% |
| Current portion of amounts payable after more than one year | 42 | €91,853 | €86,340 | -€5,513 | -6.0% |
| Trade debts | 44 | - | €33,141 | +€33,141 | |
| Suppliers | 440/4 | - | €33,141 | +€33,141 | |
| Advances received on contracts in progress | 46 | €499 | €0 | -€499 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,558 | €14,365 | +€7,808 | +119.1% |
| Taxes | 450/3 | €6,558 | €14,365 | +€7,808 | +119.1% |
| Other amounts payable | 47/48 | €152,659 | €247,085 | +€94,426 | +61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,261 | €97,350 | +€3,089 | +3.3% |
| Other operating charges | 640/8 | €10,198 | €12,259 | +€2,061 | +20.2% |
| Gross operating margin | 9900 | €118,160 | €77,798 | -€40,362 | -34.2% |
| Operating profit (loss) | 9901 | €13,701 | -€31,811 | -€45,512 | |
| Financial income | 75/76B | €843 | €859 | +€16 | +1.9% |
| Recurring financial income | 75 | €843 | €859 | +€16 | +1.9% |
| Financial charges | 65/66B | €19,063 | €21,578 | +€2,516 | +13.2% |
| Recurring financial charges | 65 | €19,063 | €21,578 | +€2,516 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,519 | -€52,530 | -€48,012 | -1062.5% |
| Income taxes | 67/77 | €7,872 | €0 | -€7,872 | -100.0% |
| Profit (loss) for the period | 9904 | -€12,391 | -€52,530 | -€40,140 | -324.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,391 | -€52,530 | -€40,140 | -324.0% |
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 12 October 2026 via checked.be.