Heymans Scarcare: 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 Scarcare
Largest movements
- Stocks and contracts -€27,455
no longer reported in 2025 (was €27,455)
- Cash -€4,596
down €4,596 (-55.7%), from €8,251 to €3,656
mainly Other debts (-€27,517) and Net result for the year (-€8,542)
- Receivables within one year +€411
up €411 (+25.8%), from €1,593 to €2,003
- Other debts -€27,517
down €27,517 (-59.5%), from €46,259 to €18,742
- Profit (loss) carried forward -€8,542
down €8,542 (-29.5%), from -€28,967 to -€37,509
- Trade debts +€4,235
new in 2025: €4,235
- Write-downs +€21,600
new in 2025: €21,600
- Gross operating margin -€3,890
down €3,890 (-22.2%), from €17,540 to €13,650
- Other operating charges +€592
new in 2025: €592
- Depreciation -€445
no longer reported in 2025 (was €445)
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 | €37,299 | €5,659 | -€31,640 | -84.8% |
| Current assets | 29/58 | €37,299 | €5,659 | -€31,640 | -84.8% |
| Stocks and contracts in progress | 3 | €27,455 | - | -€27,455 | |
| Stocks | 30/36 | €27,455 | - | -€27,455 | |
| Amounts receivable within one year | 40/41 | €1,593 | €2,003 | +€411 | +25.8% |
| Other amounts receivable | 41 | €1,593 | €2,003 | +€411 | +25.8% |
| Cash at bank and in hand | 54/58 | €8,251 | €3,656 | -€4,596 | -55.7% |
| Total equity and liabilities | 10/49 | €37,299 | €5,659 | -€31,640 | -84.8% |
| Equity | 10/15 | -€8,967 | -€17,509 | -€8,542 | -95.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,967 | -€37,509 | -€8,542 | -29.5% |
| Amounts payable | 17/49 | €46,266 | €23,168 | -€23,098 | -49.9% |
| Amounts payable within one year | 42/48 | €46,266 | €23,168 | -€23,098 | -49.9% |
| Trade debts | 44 | - | €4,235 | +€4,235 | |
| Suppliers | 440/4 | - | €4,235 | +€4,235 | |
| Taxes, remuneration and social security | 45 | €7 | €191 | +€184 | +2,501% |
| Taxes | 450/3 | €7 | €191 | +€184 | +2,501% |
| Other amounts payable | 47/48 | €46,259 | €18,742 | -€27,517 | -59.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €445 | - | -€445 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €21,600 | +€21,600 | |
| Other operating charges | 640/8 | - | €592 | +€592 | |
| Gross operating margin | 9900 | €17,540 | €13,650 | -€3,890 | -22.2% |
| Operating profit (loss) | 9901 | €17,095 | -€8,542 | -€25,637 | |
| Profit (loss) for the period before taxes | 9903 | €17,095 | -€8,542 | -€25,637 | |
| Profit (loss) for the period | 9904 | €17,095 | -€8,542 | -€25,637 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,095 | -€8,542 | -€25,637 |
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 28 October 2026 via checked.be.