Heymans Leenke: what changed
Heymans Leenke
Largest movements
- Current investments +€44,197
up €44,197 (+13.8%), from €320,000 to €364,197
- Cash +€14,565
up €14,565 (+18.5%), from €78,647 to €93,211
mainly Net result for the year (+€76,976) and Other debts (+€11,985)
- Tangible fixed assets -€7,993
down €7,993 (-22.0%), from €36,385 to €28,392
of which Furniture and vehicles: -€7,357
- Receivables within one year -€7,269
down €7,269 (-100%), from €7,269 to €0
- Reserves +€33,881
up €33,881 (+8.6%), from €396,062 to €429,943
- Other debts +€11,985
up €11,985 (+29.2%), from €40,980 to €52,965
- Accrued charges and deferred income -€7,371
down €7,371 (-69.8%), from €10,553 to €3,183
- Gross operating margin +€12,488
up €12,488 (+10.7%), from €117,132 to €129,620
- Financial income -€4,727
down €4,727 (-100%), from €4,727 to €0
- Taxes +€2,930
up €2,930 (+9.7%), from €30,210 to €33,140
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €448,743 | €488,712 | +€39,969 | +8.9% |
| Fixed assets | 21/28 | €36,385 | €28,392 | -€7,993 | -22.0% |
| Tangible fixed assets | 22/27 | €36,385 | €28,392 | -€7,993 | -22.0% |
| Plant, machinery and equipment | 23 | €4,509 | €3,873 | -€636 | -14.1% |
| Furniture and vehicles | 24 | €31,876 | €24,520 | -€7,357 | -23.1% |
| Current assets | 29/58 | €412,358 | €460,320 | +€47,962 | +11.6% |
| Amounts receivable within one year | 40/41 | €7,269 | €0 | -€7,269 | -100% |
| Other amounts receivable | 41 | €7,269 | €0 | -€7,269 | -100% |
| Current investments | 50/53 | €320,000 | €364,197 | +€44,197 | +13.8% |
| Cash at bank and in hand | 54/58 | €78,647 | €93,211 | +€14,565 | +18.5% |
| Deferred charges and accrued income | 490/1 | €6,442 | €2,911 | -€3,531 | -54.8% |
| Total equity and liabilities | 10/49 | €448,743 | €488,712 | +€39,969 | +8.9% |
| Equity | 10/15 | €396,062 | €429,943 | +€33,881 | +8.6% |
| Reserves | 13 | €396,062 | €429,943 | +€33,881 | +8.6% |
| Distributable reserves | 133 | €396,062 | €429,943 | +€33,881 | +8.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,682 | €58,769 | +€6,088 | +11.6% |
| Amounts payable within one year | 42/48 | €42,128 | €55,587 | +€13,458 | +31.9% |
| Trade debts | 44 | €210 | €250 | +€40 | +19.2% |
| Suppliers | 440/4 | €210 | €250 | +€40 | +19.2% |
| Taxes, remuneration and social security | 45 | €938 | €2,371 | +€1,433 | +153% |
| Taxes | 450/3 | €938 | €2,371 | +€1,433 | +153% |
| Other amounts payable | 47/48 | €40,980 | €52,965 | +€11,985 | +29.2% |
| Accrued charges and deferred income | 492/3 | €10,553 | €3,183 | -€7,371 | -69.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,190 | €11,763 | +€573 | +5.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €3,311 | +€3,311 | |
| Gross operating margin | 9900 | €117,132 | €129,620 | +€12,488 | +10.7% |
| Operating profit (loss) | 9901 | €105,554 | €114,146 | +€8,591 | +8.1% |
| Financial income | 75/76B | €4,727 | €0 | -€4,727 | -100% |
| Recurring financial income | 75 | €4,727 | €0 | -€4,727 | -100% |
| Financial charges | 65/66B | €3,449 | €4,030 | +€581 | +16.8% |
| Recurring financial charges | 65 | €3,449 | €4,030 | +€581 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €106,832 | €110,116 | +€3,284 | +3.1% |
| Income taxes | 67/77 | €30,210 | €33,140 | +€2,930 | +9.7% |
| Profit (loss) for the period | 9904 | €76,622 | €76,976 | +€354 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €76,622 | €76,976 | +€354 | +0.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.