HEYLENS CONSULTING: 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.
HEYLENS CONSULTING
Largest movements
- Current investments +€40,000
new in 2025: €40,000
- Cash -€39,243
down €39,243 (-38.8%), from €101,202 to €61,959
mainly Current investments (-€40,000) and Debts after one year (-€37,537)
- Tangible fixed assets -€4,202
down €4,202 (-38.0%), from €11,073 to €6,870
of which Leasing and similar rights: -€5,707
- Reserves +€50,473
up €50,473 (+33.6%), from €150,089 to €200,562
- Debts after one year -€37,537
down €37,537 (-23.2%), from €162,033 to €124,496
- Trade debts -€15,544
down €15,544 (-87.7%), from €17,715 to €2,171
- Current portion of long-term debt -€5,998
down €5,998 (-13.8%), from €43,536 to €37,537
- Financial income -€60,412
down €60,412 (-98.9%), from €61,061 to €650
- Gross operating margin +€43,293
up €43,293 (+57.8%), from €74,913 to €118,206
- Taxes +€10,486
up €10,486 (+57.2%), from €18,348 to €28,834
- Financial charges +€1,599
up €1,599 (+54.6%), from €2,927 to €4,526
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 | €408,694 | €402,943 | -€5,751 | -1.4% |
| Fixed assets | 21/28 | €304,341 | €300,138 | -€4,202 | -1.4% |
| Tangible fixed assets | 22/27 | €11,073 | €6,870 | -€4,202 | -38.0% |
| Furniture and vehicles | 24 | €3,312 | €5,245 | +€1,933 | +58.4% |
| Leasing and similar rights | 25 | €5,707 | €0 | -€5,707 | -100% |
| Other tangible fixed assets | 26 | €2,053 | €1,625 | -€428 | -20.8% |
| Financial fixed assets | 28 | €293,268 | €293,268 | = | 0.0% |
| Current assets | 29/58 | €104,354 | €102,805 | -€1,548 | -1.5% |
| Amounts receivable within one year | 40/41 | €1,962 | €204 | -€1,758 | -89.6% |
| Other amounts receivable | 41 | €1,962 | €204 | -€1,758 | -89.6% |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €101,202 | €61,959 | -€39,243 | -38.8% |
| Deferred charges and accrued income | 490/1 | €1,190 | €642 | -€548 | -46.0% |
| Total equity and liabilities | 10/49 | €408,694 | €402,943 | -€5,751 | -1.4% |
| Equity | 10/15 | €155,089 | €205,562 | +€50,473 | +32.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €150,089 | €200,562 | +€50,473 | +33.6% |
| Distributable reserves | 133 | €150,089 | €200,562 | +€50,473 | +33.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €253,605 | €197,381 | -€56,224 | -22.2% |
| Amounts payable after more than one year | 17 | €162,033 | €124,496 | -€37,537 | -23.2% |
| Financial debts | 170/4 | €162,033 | €124,496 | -€37,537 | -23.2% |
| Amounts payable within one year | 42/48 | €91,572 | €72,885 | -€18,686 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €43,536 | €37,537 | -€5,998 | -13.8% |
| Trade debts | 44 | €17,715 | €2,171 | -€15,544 | -87.7% |
| Suppliers | 440/4 | €17,715 | €2,171 | -€15,544 | -87.7% |
| Taxes, remuneration and social security | 45 | €3,000 | €4,700 | +€1,700 | +56.7% |
| Taxes | 450/3 | €3,000 | €4,700 | +€1,700 | +56.7% |
| Other amounts payable | 47/48 | €27,322 | €28,477 | +€1,156 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,586 | €6,892 | +€307 | +4.7% |
| Other operating charges | 640/8 | €3,382 | €3,131 | -€252 | -7.4% |
| Gross operating margin | 9900 | €74,913 | €118,206 | +€43,293 | +57.8% |
| Operating profit (loss) | 9901 | €64,945 | €108,183 | +€43,238 | +66.6% |
| Financial income | 75/76B | €61,061 | €650 | -€60,412 | -98.9% |
| Recurring financial income | 75 | €61,061 | €650 | -€60,412 | -98.9% |
| Financial charges | 65/66B | €2,927 | €4,526 | +€1,599 | +54.6% |
| Recurring financial charges | 65 | €2,927 | €4,526 | +€1,599 | +54.6% |
| Profit (loss) for the period before taxes | 9903 | €123,079 | €104,307 | -€18,772 | -15.3% |
| Income taxes | 67/77 | €18,348 | €28,834 | +€10,486 | +57.2% |
| Profit (loss) for the period | 9904 | €104,732 | €75,473 | -€29,259 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €104,732 | €75,473 | -€29,259 | -27.9% |
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 23 October 2026 via checked.be.