HEYLIGEN CONSTRUCTIES: what changed
Two fiscal 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.
HEYLIGEN CONSTRUCTIES
Largest movements
- Cash +€9,459
up €9,459 (+66.2%), from €14,299 to €23,758
mainly Net result for the year (+€18,984) and Depreciation (+€10,900)
- Tangible fixed assets -€8,284
down €8,284 (-20.0%), from €41,519 to €33,235
of which Furniture and vehicles: -€8,176
- Receivables after one year -€5,708
down €5,708 (-16.3%), from €34,973 to €29,264
- Receivables within one year -€1,214
down €1,214 (-6.2%), from €19,519 to €18,304
of which Trade receivables: -€5,593
- Tax, wage and social debts -€16,278
down €16,278 (-83.5%), from €19,494 to €3,216
of which Remuneration and social security: -€16,021
- Profit (loss) carried forward +€13,984
up €13,984 (+50.9%), from -€27,465 to -€13,481
- Other debts -€6,048
down €6,048 (-100.0%), from €6,048 to €0
- Debts after one year -€5,145
down €5,145 (-38.7%), from €13,304 to €8,159
- Reserves +€5,000
up €5,000 (+6.5%), from €76,631 to €81,631
- Turnover -€86,983
no longer reported in 2025 (was €86,983)
- Purchases and services -€84,138
no longer reported in 2025 (was €84,138)
- Gross operating margin +€27,820
up €27,820 (+524.1%), from €5,308 to €33,127
- Depreciation -€2,471
down €2,471 (-18.5%), from €13,371 to €10,900
- Financial income +€1,600
up €1,600 (+1913.3%), from €84 to €1,684
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 | €112,391 | €105,851 | -€6,540 | -5.8% |
| Fixed assets | 21/28 | €41,519 | €33,235 | -€8,284 | -20.0% |
| Tangible fixed assets | 22/27 | €41,519 | €33,235 | -€8,284 | -20.0% |
| Land and buildings | 22 | €3,403 | €2,986 | -€417 | -12.3% |
| Plant, machinery and equipment | 23 | €4,631 | €4,941 | +€309 | +6.7% |
| Furniture and vehicles | 24 | €33,485 | €25,309 | -€8,176 | -24.4% |
| Current assets | 29/58 | €70,872 | €72,616 | +€1,744 | +2.5% |
| Amounts receivable after more than one year | 29 | €34,973 | €29,264 | -€5,708 | -16.3% |
| Other amounts receivable | 291 | €34,973 | €29,264 | -€5,708 | -16.3% |
| Amounts receivable within one year | 40/41 | €19,519 | €18,304 | -€1,214 | -6.2% |
| Trade receivables | 40 | €12,336 | €6,743 | -€5,593 | -45.3% |
| Other amounts receivable | 41 | €7,183 | €11,561 | +€4,379 | +61.0% |
| Cash at bank and in hand | 54/58 | €14,299 | €23,758 | +€9,459 | +66.2% |
| Deferred charges and accrued income | 490/1 | €2,082 | €1,290 | -€792 | -38.1% |
| Total equity and liabilities | 10/49 | €112,391 | €105,851 | -€6,540 | -5.8% |
| Equity | 10/15 | €61,566 | €80,550 | +€18,984 | +30.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €76,631 | €81,631 | +€5,000 | +6.5% |
| Distributable reserves | 133 | €76,631 | €81,631 | +€5,000 | +6.5% |
| Profit (loss) carried forward | 14 | -€27,465 | -€13,481 | +€13,984 | +50.9% |
| Amounts payable | 17/49 | €50,825 | €25,302 | -€25,524 | -50.2% |
| Amounts payable after more than one year | 17 | €13,304 | €8,159 | -€5,145 | -38.7% |
| Financial debts | 170/4 | €13,304 | €8,159 | -€5,145 | -38.7% |
| Amounts payable within one year | 42/48 | €37,521 | €17,142 | -€20,379 | -54.3% |
| Current portion of amounts payable after more than one year | 42 | €4,921 | €5,145 | +€224 | +4.6% |
| Trade debts | 44 | €7,058 | €8,782 | +€1,724 | +24.4% |
| Suppliers | 440/4 | €7,058 | €8,782 | +€1,724 | +24.4% |
| Taxes, remuneration and social security | 45 | €19,494 | €3,216 | -€16,278 | -83.5% |
| Taxes | 450/3 | €1,045 | €788 | -€257 | -24.6% |
| Remuneration and social security | 454/9 | €18,448 | €2,428 | -€16,021 | -86.8% |
| Other amounts payable | 47/48 | €6,048 | €0 | -€6,048 | -100.0% |
| Turnover | 70 | €86,983 | - | -€86,983 | |
| Non-recurring operating income | 76A | €2,463 | €0 | -€2,463 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €84,138 | - | -€84,138 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,371 | €10,900 | -€2,471 | -18.5% |
| Other operating charges | 640/8 | €502 | €474 | -€28 | -5.5% |
| Gross operating margin | 9900 | €5,308 | €33,127 | +€27,820 | +524.1% |
| Operating profit (loss) | 9901 | -€8,565 | €21,753 | +€30,318 | |
| Financial income | 75/76B | €84 | €1,684 | +€1,600 | +1913.3% |
| Recurring financial income | 75 | €84 | €1,684 | +€1,600 | +1913.3% |
| Financial charges | 65/66B | €2,379 | €1,879 | -€500 | -21.0% |
| Recurring financial charges | 65 | €2,379 | €1,879 | -€500 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,860 | €21,558 | +€32,417 | |
| Income taxes | 67/77 | €1,440 | €2,574 | +€1,134 | +78.7% |
| Profit (loss) for the period | 9904 | -€12,300 | €18,984 | +€31,283 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,300 | €18,984 | +€31,283 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.