HEYHO HOLDING: 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.
HEYHO HOLDING
Largest movements
- Receivables within one year +€51,303
up €51,303 (+23.7%), from €216,485 to €267,788
of which Other amounts receivable: +€47,103
- Receivables after one year -€32,662
down €32,662 (-20.3%), from €161,154 to €128,492
- Short-term financial debts -€160,000
no longer reported in 2025 (was €160,000)
- Debts after one year +€137,774
up €137,774 (+23.8%), from €578,800 to €716,574
of which Financial debts: +€160,626
- Reserves +€135,947
up €135,947 (+19.0%), from €716,237 to €852,185
- Other debts -€63,870
down €63,870 (-8.4%), from €758,085 to €694,215
- Current portion of long-term debt -€54,859
down €54,859 (-17.8%), from €308,095 to €253,236
- Financial income -€113,774
down €113,774 (-35.9%), from €317,360 to €203,586
- Gross operating margin +€17,795
up €17,795 (+481%), from €3,698 to €21,493
- Financial charges -€9,656
down €9,656 (-26.8%), from €36,071 to €26,415
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 | €2,576,407 | €2,568,005 | -€8,402 | -0.3% |
| Fixed assets | 21/28 | €2,168,468 | €2,158,468 | -€10,000 | -0.5% |
| Financial fixed assets | 28 | €2,168,468 | €2,158,468 | -€10,000 | -0.5% |
| Current assets | 29/58 | €407,939 | €409,537 | +€1,598 | +0.4% |
| Amounts receivable after more than one year | 29 | €161,154 | €128,492 | -€32,662 | -20.3% |
| Other amounts receivable | 291 | €161,154 | €128,492 | -€32,662 | -20.3% |
| Amounts receivable within one year | 40/41 | €216,485 | €267,788 | +€51,303 | +23.7% |
| Trade receivables | 40 | €38,150 | €42,350 | +€4,200 | +11.0% |
| Other amounts receivable | 41 | €178,335 | €225,438 | +€47,103 | +26.4% |
| Cash at bank and in hand | 54/58 | €29,053 | €12,426 | -€16,627 | -57.2% |
| Deferred charges and accrued income | 490/1 | €1,246 | €831 | -€415 | -33.3% |
| Total equity and liabilities | 10/49 | €2,576,407 | €2,568,005 | -€8,402 | -0.3% |
| Equity | 10/15 | €766,237 | €902,185 | +€135,947 | +17.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €716,237 | €852,185 | +€135,947 | +19.0% |
| Distributable reserves | 133 | €716,237 | €852,185 | +€135,947 | +19.0% |
| Amounts payable | 17/49 | €1,810,170 | €1,665,821 | -€144,349 | -8.0% |
| Amounts payable after more than one year | 17 | €578,800 | €716,574 | +€137,774 | +23.8% |
| Financial debts | 170/4 | €376,300 | €536,926 | +€160,626 | +42.7% |
| Other amounts payable | 178/9 | €202,500 | €179,648 | -€22,852 | -11.3% |
| Amounts payable within one year | 42/48 | €1,227,791 | €949,246 | -€278,545 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €308,095 | €253,236 | -€54,859 | -17.8% |
| Financial debts | 43 | €160,000 | - | -€160,000 | |
| Credit institutions | 430/8 | €160,000 | - | -€160,000 | |
| Trade debts | 44 | €895 | - | -€895 | |
| Suppliers | 440/4 | €895 | - | -€895 | |
| Taxes, remuneration and social security | 45 | €716 | €1,795 | +€1,079 | +151% |
| Taxes | 450/3 | €716 | €1,795 | +€1,079 | +151% |
| Other amounts payable | 47/48 | €758,085 | €694,215 | -€63,870 | -8.4% |
| Accrued charges and deferred income | 492/3 | €3,578 | - | -€3,578 | |
| Other operating charges | 640/8 | €960 | €1,005 | +€45 | +4.7% |
| Non-recurring operating charges | 66A | - | €61,712 | +€61,712 | |
| Gross operating margin | 9900 | €3,698 | €21,493 | +€17,795 | +481% |
| Operating profit (loss) | 9901 | €2,738 | -€41,224 | -€43,962 | |
| Financial income | 75/76B | €317,360 | €203,586 | -€113,774 | -35.9% |
| Recurring financial income | 75 | €317,360 | €203,586 | -€113,774 | -35.9% |
| Financial charges | 65/66B | €36,071 | €26,415 | -€9,656 | -26.8% |
| Recurring financial charges | 65 | €36,071 | €26,415 | -€9,656 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €284,026 | €135,947 | -€148,079 | -52.1% |
| Profit (loss) for the period | 9904 | €284,026 | €135,947 | -€148,079 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €284,026 | €135,947 | -€148,079 | -52.1% |
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 29 October 2026 via checked.be.