HEYMANS.COM: 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.COM
Largest movements
- Tangible fixed assets -€19,232
down €19,232 (-4.2%), from €462,777 to €443,545
- Cash +€14,690
up €14,690 (+75.2%), from €19,527 to €34,217
mainly Depreciation (+€19,232) and Debts after one year (+€10,838)
- Receivables within one year +€6,397
up €6,397 (+10.7%), from €59,686 to €66,083
of which Trade receivables: +€6,397
- Debts after one year +€10,838
up €10,838 (+2.9%), from €373,872 to €384,710
- Profit (loss) carried forward -€8,259
down €8,259 (-7.6%), from -€109,144 to -€117,403
- Other debts +€6,679
up €6,679 (+2.1%), from €317,319 to €323,998
- Financial charges -€33,043
down €33,043 (-66.7%), from €49,536 to €16,493
- Gross operating margin +€1,529
up €1,529 (+5.7%), from €26,677 to €28,206
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 | €607,982 | €611,511 | +€3,529 | +0.6% |
| Fixed assets | 21/28 | €462,777 | €443,545 | -€19,232 | -4.2% |
| Tangible fixed assets | 22/27 | €462,777 | €443,545 | -€19,232 | -4.2% |
| Land and buildings | 22 | €462,777 | €443,545 | -€19,232 | -4.2% |
| Current assets | 29/58 | €145,205 | €167,966 | +€22,761 | +15.7% |
| Amounts receivable after more than one year | 29 | €65,992 | €67,667 | +€1,675 | +2.5% |
| Other amounts receivable | 291 | €65,992 | €67,667 | +€1,675 | +2.5% |
| Amounts receivable within one year | 40/41 | €59,686 | €66,083 | +€6,397 | +10.7% |
| Trade receivables | 40 | €26,041 | €32,438 | +€6,397 | +24.6% |
| Other amounts receivable | 41 | €33,645 | €33,645 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,527 | €34,217 | +€14,690 | +75.2% |
| Total equity and liabilities | 10/49 | €607,982 | €611,511 | +€3,529 | +0.6% |
| Equity | 10/15 | -€94,562 | -€102,821 | -€8,259 | -8.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €7,582 | €7,582 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,582 | €5,582 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,144 | -€117,403 | -€8,259 | -7.6% |
| Amounts payable | 17/49 | €702,544 | €714,331 | +€11,788 | +1.7% |
| Amounts payable after more than one year | 17 | €373,872 | €384,710 | +€10,838 | +2.9% |
| Financial debts | 170/4 | €373,872 | €384,710 | +€10,838 | +2.9% |
| Amounts payable within one year | 42/48 | €328,672 | €329,621 | +€950 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €5,804 | - | -€5,804 | |
| Trade debts | 44 | €5,549 | €5,623 | +€74 | +1.3% |
| Suppliers | 440/4 | €5,549 | €5,623 | +€74 | +1.3% |
| Other amounts payable | 47/48 | €317,319 | €323,998 | +€6,679 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,232 | €19,232 | = | 0.0% |
| Other operating charges | 640/8 | €2,332 | €2,415 | +€83 | +3.6% |
| Gross operating margin | 9900 | €26,677 | €28,206 | +€1,529 | +5.7% |
| Operating profit (loss) | 9901 | €5,113 | €6,559 | +€1,446 | +28.3% |
| Financial income | 75/76B | €1,657 | €1,675 | +€18 | +1.1% |
| Recurring financial income | 75 | €1,657 | €1,675 | +€18 | +1.1% |
| Financial charges | 65/66B | €49,536 | €16,493 | -€33,043 | -66.7% |
| Recurring financial charges | 65 | €49,536 | €16,493 | -€33,043 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | -€42,766 | -€8,259 | +€34,508 | +80.7% |
| Profit (loss) for the period | 9904 | -€42,766 | -€8,259 | +€34,508 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,766 | -€8,259 | +€34,508 | +80.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.