Heyma: 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.
Heyma
Largest movements
- Cash -€18,477
down €18,477 (-83.0%), from €22,260 to €3,783
mainly Net result for the year (-€11,707) and Tax, wage and social debts (-€5,013)
- Receivables within one year +€4,039
up €4,039 (+59.2%), from €6,822 to €10,861
of which Trade receivables: +€4,619
- Tangible fixed assets -€787
down €787 (-33.1%), from €2,377 to €1,590
- Profit (loss) carried forward -€11,707
down €11,707 (-56.9%), from €20,585 to €8,878
- Tax, wage and social debts -€5,013
down €5,013 (-70.7%), from €7,090 to €2,077
- Trade debts +€1,528
up €1,528 (+171.7%), from €889 to €2,417
- Short-term financial debts +€585
new in 2024: €585
- Gross operating margin -€38,631
down €38,631, from €28,321 to -€10,311
- Taxes -€6,790
down €6,790 (-100.0%), from €6,790 to €0
- Depreciation +€345
up €345 (+78.2%), from €442 to €787
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,689 | €16,493 | -€15,196 | -48.0% |
| Fixed assets | 21/28 | €2,377 | €1,590 | -€787 | -33.1% |
| Tangible fixed assets | 22/27 | €2,377 | €1,590 | -€787 | -33.1% |
| Furniture and vehicles | 24 | €2,377 | €1,590 | -€787 | -33.1% |
| Current assets | 29/58 | €29,312 | €14,903 | -€14,409 | -49.2% |
| Amounts receivable within one year | 40/41 | €6,822 | €10,861 | +€4,039 | +59.2% |
| Trade receivables | 40 | €6,190 | €10,809 | +€4,619 | +74.6% |
| Other amounts receivable | 41 | €633 | €52 | -€580 | -91.7% |
| Cash at bank and in hand | 54/58 | €22,260 | €3,783 | -€18,477 | -83.0% |
| Deferred charges and accrued income | 490/1 | €229 | €259 | +€29 | +12.8% |
| Total equity and liabilities | 10/49 | €31,689 | €16,493 | -€15,196 | -48.0% |
| Equity | 10/15 | €23,085 | €11,378 | -€11,707 | -50.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,585 | €8,878 | -€11,707 | -56.9% |
| Amounts payable | 17/49 | €8,604 | €5,115 | -€3,490 | -40.6% |
| Amounts payable within one year | 42/48 | €8,304 | €5,102 | -€3,202 | -38.6% |
| Financial debts | 43 | - | €585 | +€585 | |
| Credit institutions | 430/8 | - | €585 | +€585 | |
| Trade debts | 44 | €889 | €2,417 | +€1,528 | +171.7% |
| Suppliers | 440/4 | €889 | €2,417 | +€1,528 | +171.7% |
| Taxes, remuneration and social security | 45 | €7,090 | €2,077 | -€5,013 | -70.7% |
| Taxes | 450/3 | €7,090 | €2,077 | -€5,013 | -70.7% |
| Other amounts payable | 47/48 | €324 | €23 | -€301 | -93.0% |
| Accrued charges and deferred income | 492/3 | €301 | €13 | -€288 | -95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €442 | €787 | +€345 | +78.2% |
| Other operating charges | 640/8 | €334 | €341 | +€7 | +1.9% |
| Gross operating margin | 9900 | €28,321 | -€10,311 | -€38,631 | |
| Operating profit (loss) | 9901 | €27,545 | -€11,438 | -€38,983 | |
| Financial charges | 65/66B | €170 | €268 | +€98 | +57.9% |
| Recurring financial charges | 65 | €170 | €268 | +€98 | +57.9% |
| Profit (loss) for the period before taxes | 9903 | €27,375 | -€11,707 | -€39,082 | |
| Income taxes | 67/77 | €6,790 | €0 | -€6,790 | -100.0% |
| Profit (loss) for the period | 9904 | €20,585 | -€11,707 | -€32,291 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,585 | -€11,707 | -€32,291 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.