HeyLoc: 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.
HeyLoc
Largest movements
- Tangible fixed assets -€146,354
down €146,354 (-94.7%), from €154,514 to €8,160
of which Furniture and vehicles: -€104,712
- Receivables within one year -€117,685
down €117,685 (-73.7%), from €159,764 to €42,079
- Financial fixed assets +€13,722
new in 2025: €13,722
- Profit (loss) carried forward -€225,040
down €225,040 (-37.0%), from -€608,884 to -€833,924
- Revaluation surpluses -€106,181
down €106,181 (-25.9%), from €409,675 to €303,493
- Reserves +€106,181
new in 2025: €106,181
- Trade debts -€51,458
down €51,458 (-25.0%), from €206,135 to €154,676
- Other debts +€14,269
up €14,269 (+7.2%), from €199,264 to €213,533
- Depreciation -€27,168
down €27,168 (-14.9%), from €182,523 to €155,354
- Write-downs +€19,759
new in 2025: €19,759
- Gross operating margin +€15,554
up €15,554 (+19.1%), from €81,585 to €97,139
- Staff costs -€15,095
down €15,095 (-10.7%), from €141,127 to €126,033
- Financial charges +€8,482
up €8,482 (+89.5%), from €9,475 to €17,958
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 | €324,480 | €76,127 | -€248,352 | -76.5% |
| Fixed assets | 21/28 | €154,514 | €21,882 | -€132,633 | -85.8% |
| Tangible fixed assets | 22/27 | €154,514 | €8,160 | -€146,354 | -94.7% |
| Plant, machinery and equipment | 23 | €42,256 | €614 | -€41,642 | -98.5% |
| Furniture and vehicles | 24 | €112,259 | €7,546 | -€104,712 | -93.3% |
| Financial fixed assets | 28 | - | €13,722 | +€13,722 | |
| Current assets | 29/58 | €169,965 | €54,246 | -€115,720 | -68.1% |
| Amounts receivable within one year | 40/41 | €159,764 | €42,079 | -€117,685 | -73.7% |
| Trade receivables | 40 | €159,764 | €42,079 | -€117,685 | -73.7% |
| Cash at bank and in hand | 54/58 | €10,201 | €12,166 | +€1,965 | +19.3% |
| Total equity and liabilities | 10/49 | €324,480 | €76,127 | -€248,352 | -76.5% |
| Equity | 10/15 | -€197,209 | -€422,249 | -€225,040 | -114.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Revaluation surpluses | 12 | €409,675 | €303,493 | -€106,181 | -25.9% |
| Reserves | 13 | - | €106,181 | +€106,181 | |
| Distributable reserves | 133 | - | €106,181 | +€106,181 | |
| Profit (loss) carried forward | 14 | -€608,884 | -€833,924 | -€225,040 | -37.0% |
| Amounts payable | 17/49 | €521,689 | €498,376 | -€23,312 | -4.5% |
| Amounts payable within one year | 42/48 | €461,689 | €438,376 | -€23,312 | -5.0% |
| Trade debts | 44 | €206,135 | €154,676 | -€51,458 | -25.0% |
| Suppliers | 440/4 | €206,135 | €154,676 | -€51,458 | -25.0% |
| Taxes, remuneration and social security | 45 | €56,290 | €70,167 | +€13,877 | +24.7% |
| Taxes | 450/3 | €28,409 | €48,294 | +€19,884 | +70.0% |
| Remuneration and social security | 454/9 | €27,880 | €21,873 | -€6,007 | -21.5% |
| Other amounts payable | 47/48 | €199,264 | €213,533 | +€14,269 | +7.2% |
| Accrued charges and deferred income | 492/3 | €60,000 | €60,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €141,127 | €126,033 | -€15,095 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182,523 | €155,354 | -€27,168 | -14.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €19,759 | +€19,759 | |
| Other operating charges | 640/8 | €1,153 | €3,075 | +€1,922 | +166.7% |
| Gross operating margin | 9900 | €81,585 | €97,139 | +€15,554 | +19.1% |
| Operating profit (loss) | 9901 | -€243,218 | -€207,083 | +€36,136 | +14.9% |
| Financial income | 75/76B | €85 | €0 | -€85 | -99.6% |
| Recurring financial income | 75 | €85 | €0 | -€85 | -99.6% |
| Financial charges | 65/66B | €9,475 | €17,958 | +€8,482 | +89.5% |
| Recurring financial charges | 65 | €9,475 | €17,958 | +€8,482 | +89.5% |
| Profit (loss) for the period before taxes | 9903 | -€252,608 | -€225,040 | +€27,568 | +10.9% |
| Income taxes | 67/77 | €533 | - | -€533 | |
| Profit (loss) for the period | 9904 | -€253,141 | -€225,040 | +€28,101 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€253,141 | -€225,040 | +€28,101 | +11.1% |
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 9 October 2026 via checked.be.