HEYKE CONSULTING: what changed
HEYKE CONSULTING
Largest movements
- Cash -€9,140
down €9,140 (-15.1%), from €60,579 to €51,439
mainly Tax, wage and social debts (-€11,859) and Receivables within one year (-€7,990)
- Receivables within one year +€7,990
up €7,990 (+58.7%), from €13,613 to €21,602
of which Other amounts receivable: +€7,082
- Tangible fixed assets +€2,739
up €2,739 (+128%), from €2,142 to €4,881
of which Furniture and vehicles: +€2,969
- Deferred charges and accrued income +€1,042
up €1,042 (+43.5%), from €2,396 to €3,439
- Reserves +€11,999
up €11,999 (+35.8%), from €33,478 to €45,477
- Tax, wage and social debts -€11,859
down €11,859 (-47.2%), from €25,121 to €13,261
- Trade debts +€2,197
up €2,197 (+103%), from €2,133 to €4,330
- Gross operating margin -€23,044
down €23,044 (-53.9%), from €42,783 to €19,739
- Taxes -€3,179
down €3,179 (-34.9%), from €9,097 to €5,918
- Other operating charges +€957
up €957 (+1,914%), from €50 to €1,007
- Depreciation +€560
up €560 (+355%), from €158 to €717
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,730 | €81,361 | +€2,631 | +3.3% |
| Fixed assets | 21/28 | €2,142 | €4,881 | +€2,739 | +128% |
| Tangible fixed assets | 22/27 | €2,142 | €4,881 | +€2,739 | +128% |
| Plant, machinery and equipment | 23 | €2,142 | €1,912 | -€230 | -10.7% |
| Furniture and vehicles | 24 | - | €2,969 | +€2,969 | |
| Current assets | 29/58 | €76,588 | €76,480 | -€108 | -0.1% |
| Amounts receivable within one year | 40/41 | €13,613 | €21,602 | +€7,990 | +58.7% |
| Trade receivables | 40 | €13,613 | €14,520 | +€908 | +6.7% |
| Other amounts receivable | 41 | - | €7,082 | +€7,082 | |
| Cash at bank and in hand | 54/58 | €60,579 | €51,439 | -€9,140 | -15.1% |
| Deferred charges and accrued income | 490/1 | €2,396 | €3,439 | +€1,042 | +43.5% |
| Total equity and liabilities | 10/49 | €78,730 | €81,361 | +€2,631 | +3.3% |
| Equity | 10/15 | €43,478 | €55,477 | +€11,999 | +27.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €33,478 | €45,477 | +€11,999 | +35.8% |
| Distributable reserves | 133 | €33,478 | €45,477 | +€11,999 | +35.8% |
| Amounts payable | 17/49 | €35,252 | €25,885 | -€9,368 | -26.6% |
| Amounts payable within one year | 42/48 | €35,252 | €25,885 | -€9,368 | -26.6% |
| Trade debts | 44 | €2,133 | €4,330 | +€2,197 | +103% |
| Suppliers | 440/4 | €2,133 | €4,330 | +€2,197 | +103% |
| Taxes, remuneration and social security | 45 | €25,121 | €13,261 | -€11,859 | -47.2% |
| Taxes | 450/3 | €25,121 | €13,261 | -€11,859 | -47.2% |
| Other amounts payable | 47/48 | €7,999 | €8,294 | +€295 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158 | €717 | +€560 | +355% |
| Other operating charges | 640/8 | €50 | €1,007 | +€957 | +1,914% |
| Gross operating margin | 9900 | €42,783 | €19,739 | -€23,044 | -53.9% |
| Operating profit (loss) | 9901 | €42,575 | €18,015 | -€24,560 | -57.7% |
| Financial charges | 65/66B | €1 | €98 | +€98 | +19,544% |
| Recurring financial charges | 65 | €1 | €98 | +€98 | +19,544% |
| Profit (loss) for the period before taxes | 9903 | €42,575 | €17,917 | -€24,658 | -57.9% |
| Income taxes | 67/77 | €9,097 | €5,918 | -€3,179 | -34.9% |
| Profit (loss) for the period | 9904 | €33,478 | €11,999 | -€21,479 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,478 | €11,999 | -€21,479 | -64.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.