HEYLIT: 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.
HEYLIT
Largest movements
- Tangible fixed assets +€8,096
up €8,096 (+505.5%), from €1,602 to €9,697
of which Other tangible fixed assets: +€5,503
- Cash +€4,851
up €4,851 (+59.9%), from €8,102 to €12,954
mainly Net result for the year (+€58,492) and Other debts (+€38,788)
- Receivables within one year +€957
up €957 (+4.0%), from €23,684 to €24,640
of which Other amounts receivable: +€2,167
- Other debts +€38,788
up €38,788, from €0 to €38,788
- Tax, wage and social debts -€15,205
down €15,205 (-74.0%), from €20,550 to €5,345
of which Taxes: -€15,205
- Profit (loss) carried forward -€11,508
down €11,508, from €11,136 to -€372
- Trade debts +€1,843
up €1,843 (+1730.8%), from €106 to €1,949
- Gross operating margin +€49,022
up €49,022 (+158.0%), from €31,019 to €80,041
- Taxes +€10,079
up €10,079 (+187.8%), from €5,366 to €15,445
- Financial charges -€2,752
down €2,752 (-54.6%), from €5,036 to €2,284
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 | €33,793 | €47,710 | +€13,917 | +41.2% |
| Fixed assets | 21/28 | €1,602 | €9,697 | +€8,096 | +505.5% |
| Tangible fixed assets | 22/27 | €1,602 | €9,697 | +€8,096 | +505.5% |
| Plant, machinery and equipment | 23 | - | €1,790 | +€1,790 | |
| Furniture and vehicles | 24 | €1,602 | €2,404 | +€802 | +50.1% |
| Other tangible fixed assets | 26 | - | €5,503 | +€5,503 | |
| Current assets | 29/58 | €32,192 | €38,013 | +€5,822 | +18.1% |
| Amounts receivable within one year | 40/41 | €23,684 | €24,640 | +€957 | +4.0% |
| Trade receivables | 40 | €22,646 | €21,436 | -€1,211 | -5.3% |
| Other amounts receivable | 41 | €1,037 | €3,205 | +€2,167 | +208.9% |
| Cash at bank and in hand | 54/58 | €8,102 | €12,954 | +€4,851 | +59.9% |
| Deferred charges and accrued income | 490/1 | €405 | €419 | +€14 | +3.4% |
| Total equity and liabilities | 10/49 | €33,793 | €47,710 | +€13,917 | +41.2% |
| Equity | 10/15 | €13,136 | €1,628 | -€11,508 | -87.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,136 | -€372 | -€11,508 | |
| Amounts payable | 17/49 | €20,657 | €46,082 | +€25,425 | +123.1% |
| Amounts payable within one year | 42/48 | €20,657 | €46,082 | +€25,425 | +123.1% |
| Trade debts | 44 | €106 | €1,949 | +€1,843 | +1730.8% |
| Suppliers | 440/4 | €106 | €1,949 | +€1,843 | +1730.8% |
| Taxes, remuneration and social security | 45 | €20,550 | €5,345 | -€15,205 | -74.0% |
| Taxes | 450/3 | €20,550 | €5,345 | -€15,205 | -74.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €38,788 | +€38,788 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,727 | €2,420 | +€693 | +40.1% |
| Other operating charges | 640/8 | €962 | €1,399 | +€437 | +45.4% |
| Gross operating margin | 9900 | €31,019 | €80,041 | +€49,022 | +158.0% |
| Operating profit (loss) | 9901 | €28,330 | €76,222 | +€47,892 | +169.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -46.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -46.7% |
| Financial charges | 65/66B | €5,036 | €2,284 | -€2,752 | -54.6% |
| Recurring financial charges | 65 | €5,036 | €2,284 | -€2,752 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | €23,294 | €73,937 | +€50,643 | +217.4% |
| Income taxes | 67/77 | €5,366 | €15,445 | +€10,079 | +187.8% |
| Profit (loss) for the period | 9904 | €17,928 | €58,492 | +€40,564 | +226.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,928 | €58,492 | +€40,564 | +226.3% |
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 5 October 2026 via checked.be.