HEYERICK PRO: 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 PRO
Largest movements
- Cash -€184,044
down €184,044 (-66.2%), from €278,093 to €94,049
mainly Tax, wage and social debts (-€194,362) and Investment in fixed assets (net) (-€154,880)
- Deferred charges and accrued income +€106,341
up €106,341 (+175.8%), from €60,475 to €166,815
- Stocks and contracts +€44,937
up €44,937 (+1.9%), from €2.3m to €2.4m
- Tax, wage and social debts -€194,362
down €194,362 (-59.9%), from €324,609 to €130,248
of which Taxes: -€191,646
- Short-term financial debts +€87,715
up €87,715 (+43.9%), from €200,000 to €287,715
- Reserves +€64,136
up €64,136 (+4.0%), from €1.6m to €1.7m
of which Distributable reserves: +€64,136
- Staff costs +€96,093
up €96,093 (+11.8%), from €815,388 to €911,481
- Taxes -€46,507
down €46,507 (-61.3%), from €75,847 to €29,339
- Gross operating margin -€30,765
down €30,765 (-2.6%), from €1.2m to €1.2m
- Depreciation +€16,246
up €16,246 (+14.8%), from €109,483 to €125,729
- Write-downs +€12,184
up €12,184, from -€10,331 to €1,853
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 | €4,412,919 | €4,380,181 | -€32,738 | -0.7% |
| Fixed assets | 21/28 | €498,685 | €527,836 | +€29,151 | +5.8% |
| Intangible fixed assets | 21 | €147,961 | €138,119 | -€9,843 | -6.7% |
| Tangible fixed assets | 22/27 | €291,527 | €319,200 | +€27,673 | +9.5% |
| Plant, machinery and equipment | 23 | €46,973 | €33,576 | -€13,398 | -28.5% |
| Furniture and vehicles | 24 | €66,159 | €54,164 | -€11,996 | -18.1% |
| Other tangible fixed assets | 26 | €178,395 | €231,461 | +€53,066 | +29.7% |
| Financial fixed assets | 28 | €59,196 | €70,517 | +€11,320 | +19.1% |
| Current assets | 29/58 | €3,914,234 | €3,852,345 | -€61,889 | -1.6% |
| Stocks and contracts in progress | 3 | €2,339,054 | €2,383,991 | +€44,937 | +1.9% |
| Stocks | 30/36 | €2,339,054 | €2,383,991 | +€44,937 | +1.9% |
| Amounts receivable within one year | 40/41 | €1,236,613 | €1,207,490 | -€29,122 | -2.4% |
| Trade receivables | 40 | €1,116,440 | €963,789 | -€152,651 | -13.7% |
| Other amounts receivable | 41 | €120,173 | €243,702 | +€123,528 | +102.8% |
| Cash at bank and in hand | 54/58 | €278,093 | €94,049 | -€184,044 | -66.2% |
| Deferred charges and accrued income | 490/1 | €60,475 | €166,815 | +€106,341 | +175.8% |
| Total equity and liabilities | 10/49 | €4,412,919 | €4,380,181 | -€32,738 | -0.7% |
| Equity | 10/15 | €3,105,258 | €3,169,394 | +€64,136 | +2.1% |
| Contributions | 10/11 | €1,482,581 | €1,482,581 | = | 0.0% |
| Reserves | 13 | €1,622,677 | €1,686,813 | +€64,136 | +4.0% |
| Tax-exempt reserves | 132 | €50,373 | €50,373 | = | 0.0% |
| Distributable reserves | 133 | €1,572,304 | €1,636,440 | +€64,136 | +4.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €1,307,661 | €1,210,786 | -€96,874 | -7.4% |
| Amounts payable after more than one year | 17 | €511,704 | €500,419 | -€11,285 | -2.2% |
| Financial debts | 170/4 | €511,704 | €500,419 | -€11,285 | -2.2% |
| Amounts payable within one year | 42/48 | €780,514 | €688,145 | -€92,369 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €51,494 | €58,219 | +€6,725 | +13.1% |
| Financial debts | 43 | €200,000 | €287,715 | +€87,715 | +43.9% |
| Credit institutions | 430/8 | €200,000 | €287,715 | +€87,715 | +43.9% |
| Trade debts | 44 | €204,412 | €211,964 | +€7,553 | +3.7% |
| Suppliers | 440/4 | €204,412 | €211,964 | +€7,553 | +3.7% |
| Taxes, remuneration and social security | 45 | €324,609 | €130,248 | -€194,362 | -59.9% |
| Taxes | 450/3 | €226,842 | €35,196 | -€191,646 | -84.5% |
| Remuneration and social security | 454/9 | €97,768 | €95,052 | -€2,716 | -2.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €15,442 | €22,222 | +€6,780 | +43.9% |
| Remuneration, social security and pensions | 62 | €815,388 | €911,481 | +€96,093 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,483 | €125,729 | +€16,246 | +14.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,331 | €1,853 | +€12,184 | |
| Other operating charges | 640/8 | €17,628 | €25,702 | +€8,074 | +45.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,187,031 | €1,156,266 | -€30,765 | -2.6% |
| Operating profit (loss) | 9901 | €254,864 | €91,502 | -€163,362 | -64.1% |
| Financial income | 75/76B | €83,355 | €90,194 | +€6,839 | +8.2% |
| Recurring financial income | 75 | €83,355 | €90,194 | +€6,839 | +8.2% |
| Financial charges | 65/66B | €98,760 | €88,220 | -€10,540 | -10.7% |
| Recurring financial charges | 65 | €98,760 | €88,220 | -€10,540 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €239,458 | €93,475 | -€145,983 | -61.0% |
| Transfer from deferred taxes | 780 | €10,941 | €0 | -€10,941 | -100.0% |
| Income taxes | 67/77 | €75,847 | €29,339 | -€46,507 | -61.3% |
| Profit (loss) for the period | 9904 | €174,553 | €64,136 | -€110,417 | -63.3% |
| Transfer from tax-exempt reserves | 789 | €32,824 | €0 | -€32,824 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €207,377 | €64,136 | -€143,241 | -69.1% |
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.