HEYMANS & CO.: 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.
HEYMANS & CO.
Largest movements
- Tangible fixed assets +€16,188
new in 2025: €16,188
- Receivables within one year +€4,866
up €4,866 (+2,722%), from €179 to €5,045
of which Trade receivables: +€5,045
- Cash -€2,100
down €2,100 (-56.9%), from €3,689 to €1,589
mainly Investment in fixed assets (net) (-€18,500) and Receivables within one year (-€4,866)
- Debts after one year +€11,871
new in 2025: €11,871
- Tax, wage and social debts +€5,140
new in 2025: €5,140
of which Taxes: +€3,504
- Current portion of long-term debt +€4,459
new in 2025: €4,459
- Trade debts -€1,374
down €1,374 (-60.1%), from €2,287 to €913
- Profit (loss) carried forward -€1,319
down €1,319 (-6.3%), from -€20,985 to -€22,305
- Gross operating margin +€5,555
up €5,555, from -€3,468 to €2,086
- Depreciation +€2,313
new in 2025: €2,313
- Financial charges +€350
up €350 (+78.3%), from €447 to €797
- Other operating charges +€63
up €63 (+33.9%), from €186 to €249
- Taxes +€47
new in 2025: €47
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.
Derived cash bridge
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 | €3,868 | €22,950 | +€19,082 | +493% |
| Fixed assets | 21/28 | - | €16,188 | +€16,188 | |
| Tangible fixed assets | 22/27 | - | €16,188 | +€16,188 | |
| Furniture and vehicles | 24 | - | €16,188 | +€16,188 | |
| Current assets | 29/58 | €3,868 | €6,762 | +€2,895 | +74.8% |
| Amounts receivable within one year | 40/41 | €179 | €5,045 | +€4,866 | +2,722% |
| Trade receivables | 40 | - | €5,045 | +€5,045 | |
| Other amounts receivable | 41 | €179 | - | -€179 | |
| Cash at bank and in hand | 54/58 | €3,689 | €1,589 | -€2,100 | -56.9% |
| Deferred charges and accrued income | 490/1 | - | €129 | +€129 | |
| Total equity and liabilities | 10/49 | €3,868 | €22,950 | +€19,082 | +493% |
| Equity | 10/15 | €94 | -€1,225 | -€1,319 | |
| Contributions | 10/11 | €19,220 | €19,220 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,985 | -€22,305 | -€1,319 | -6.3% |
| Amounts payable | 17/49 | €3,773 | €24,175 | +€20,402 | +541% |
| Amounts payable after more than one year | 17 | - | €11,871 | +€11,871 | |
| Financial debts | 170/4 | - | €11,871 | +€11,871 | |
| Amounts payable within one year | 42/48 | €3,773 | €12,304 | +€8,530 | +226% |
| Current portion of amounts payable after more than one year | 42 | - | €4,459 | +€4,459 | |
| Trade debts | 44 | €2,287 | €913 | -€1,374 | -60.1% |
| Suppliers | 440/4 | €2,287 | €913 | -€1,374 | -60.1% |
| Taxes, remuneration and social security | 45 | - | €5,140 | +€5,140 | |
| Taxes | 450/3 | - | €3,504 | +€3,504 | |
| Remuneration and social security | 454/9 | - | €1,636 | +€1,636 | |
| Other amounts payable | 47/48 | €1,486 | €1,792 | +€306 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,313 | +€2,313 | |
| Other operating charges | 640/8 | €186 | €249 | +€63 | +33.9% |
| Gross operating margin | 9900 | -€3,468 | €2,086 | +€5,555 | |
| Operating profit (loss) | 9901 | -€3,654 | -€475 | +€3,179 | +87.0% |
| Financial charges | 65/66B | €447 | €797 | +€350 | +78.3% |
| Recurring financial charges | 65 | €447 | €797 | +€350 | +78.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,101 | -€1,272 | +€2,829 | +69.0% |
| Income taxes | 67/77 | - | €47 | +€47 | |
| Profit (loss) for the period | 9904 | -€4,101 | -€1,319 | +€2,782 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,101 | -€1,319 | +€2,782 | +67.8% |
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 21 October 2026 via checked.be.