HEYMAN: 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.
HEYMAN
Largest movements
- Cash +€3,348
up €3,348 (+18.4%), from €18,235 to €21,583
mainly Other debts (+€3,604) and Net result for the year (+€939)
- Other debts +€3,604
up €3,604 (+23.8%), from €15,127 to €18,730
- Profit (loss) carried forward +€939
up €939 (+3.9%), from -€23,899 to -€22,960
- Tax, wage and social debts -€688
down €688 (-60.9%), from €1,130 to €442
- Trade debts -€506
down €506 (-94.5%), from €536 to €30
- Gross operating margin -€2,653
down €2,653 (-59.8%), from €4,438 to €1,785
- Taxes -€688
down €688 (-60.9%), from €1,130 to €442
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 | €18,235 | €21,583 | +€3,348 | +18.4% |
| Current assets | 29/58 | €18,235 | €21,583 | +€3,348 | +18.4% |
| Cash at bank and in hand | 54/58 | €18,235 | €21,583 | +€3,348 | +18.4% |
| Total equity and liabilities | 10/49 | €18,235 | €21,583 | +€3,348 | +18.4% |
| Equity | 10/15 | €1,442 | €2,381 | +€939 | +65.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,749 | €6,749 | = | 0.0% |
| Non-distributable reserves | 130/1 | €387 | €387 | = | 0.0% |
| Reserves not available under the articles | 1311 | €387 | €387 | = | 0.0% |
| Distributable reserves | 133 | €6,362 | €6,362 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,899 | -€22,960 | +€939 | +3.9% |
| Amounts payable | 17/49 | €16,792 | €19,202 | +€2,410 | +14.3% |
| Amounts payable within one year | 42/48 | €16,792 | €19,202 | +€2,410 | +14.3% |
| Trade debts | 44 | €536 | €30 | -€506 | -94.5% |
| Suppliers | 440/4 | €536 | €30 | -€506 | -94.5% |
| Taxes, remuneration and social security | 45 | €1,130 | €442 | -€688 | -60.9% |
| Taxes | 450/3 | €1,130 | €442 | -€688 | -60.9% |
| Other amounts payable | 47/48 | €15,127 | €18,730 | +€3,604 | +23.8% |
| Other operating charges | 640/8 | €328 | €345 | +€17 | +5.1% |
| Gross operating margin | 9900 | €4,438 | €1,785 | -€2,653 | -59.8% |
| Operating profit (loss) | 9901 | €4,111 | €1,441 | -€2,670 | -65.0% |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,051 | €1,381 | -€2,670 | -65.9% |
| Income taxes | 67/77 | €1,130 | €442 | -€688 | -60.9% |
| Profit (loss) for the period | 9904 | €2,921 | €939 | -€1,982 | -67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,921 | €939 | -€1,982 | -67.9% |
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 6 October 2026 via checked.be.