HEYMANS SRL: what changed
HEYMANS SRL
Largest movements
- Cash +€8,973
up €8,973 (+15.1%), from €59,283 to €68,255
mainly Net result for the year (+€45,165) and Tax, wage and social debts (+€6,155)
- Receivables within one year -€4,631
down €4,631 (-10.5%), from €43,938 to €39,308
of which Other amounts receivable: -€11,952
- Tangible fixed assets -€4,179
down €4,179 (-30.5%), from €13,700 to €9,521
of which Furniture and vehicles: -€3,576
- Deferred charges and accrued income +€2,225
up €2,225 (+86.2%), from €2,580 to €4,805
- Tax, wage and social debts +€6,155
up €6,155 (+18.9%), from €32,532 to €38,687
of which Taxes: +€8,980
- Profit (loss) carried forward -€3,778
down €3,778 (-7.0%), from €53,957 to €50,179
- Gross operating margin -€4,740
down €4,740 (-4.4%), from €106,920 to €102,180
- Other operating charges -€3,838
down €3,838 (-43.5%), from €8,834 to €4,995
- Taxes +€3,571
up €3,571 (+25.9%), from €13,770 to €17,341
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 | €121,401 | €123,789 | +€2,388 | +2.0% |
| Fixed assets | 21/28 | €15,600 | €11,421 | -€4,179 | -26.8% |
| Tangible fixed assets | 22/27 | €13,700 | €9,521 | -€4,179 | -30.5% |
| Furniture and vehicles | 24 | €11,190 | €7,614 | -€3,576 | -32.0% |
| Other tangible fixed assets | 26 | €2,510 | €1,908 | -€603 | -24.0% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €105,801 | €112,368 | +€6,567 | +6.2% |
| Amounts receivable within one year | 40/41 | €43,938 | €39,308 | -€4,631 | -10.5% |
| Trade receivables | 40 | €9,986 | €17,308 | +€7,321 | +73.3% |
| Other amounts receivable | 41 | €33,952 | €22,000 | -€11,952 | -35.2% |
| Cash at bank and in hand | 54/58 | €59,283 | €68,255 | +€8,973 | +15.1% |
| Deferred charges and accrued income | 490/1 | €2,580 | €4,805 | +€2,225 | +86.2% |
| Total equity and liabilities | 10/49 | €121,401 | €123,789 | +€2,388 | +2.0% |
| Equity | 10/15 | €66,651 | €62,873 | -€3,778 | -5.7% |
| Contributions | 10/11 | €6,206 | €6,206 | = | 0.0% |
| Reserves | 13 | €6,488 | €6,488 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,923 | €2,923 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,923 | €2,923 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,565 | €3,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,957 | €50,179 | -€3,778 | -7.0% |
| Amounts payable | 17/49 | €54,750 | €60,917 | +€6,166 | +11.3% |
| Amounts payable within one year | 42/48 | €54,363 | €60,917 | +€6,554 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €3,422 | €4,074 | +€652 | +19.0% |
| Trade debts | 44 | €18,408 | €18,155 | -€253 | -1.4% |
| Suppliers | 440/4 | €18,408 | €18,155 | -€253 | -1.4% |
| Taxes, remuneration and social security | 45 | €32,532 | €38,687 | +€6,155 | +18.9% |
| Taxes | 450/3 | €27,317 | €36,297 | +€8,980 | +32.9% |
| Remuneration and social security | 454/9 | €5,215 | €2,390 | -€2,825 | -54.2% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Remuneration, social security and pensions | 62 | €25,299 | €25,633 | +€334 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,057 | €4,179 | +€121 | +3.0% |
| Other operating charges | 640/8 | €8,834 | €4,995 | -€3,838 | -43.5% |
| Gross operating margin | 9900 | €106,920 | €102,180 | -€4,740 | -4.4% |
| Operating profit (loss) | 9901 | €68,730 | €67,373 | -€1,357 | -2.0% |
| Financial income | 75/76B | €217 | €334 | +€117 | +54.0% |
| Recurring financial income | 75 | €217 | €334 | +€117 | +54.0% |
| Financial charges | 65/66B | €4,611 | €5,201 | +€591 | +12.8% |
| Recurring financial charges | 65 | €4,611 | €5,201 | +€591 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €64,336 | €62,506 | -€1,830 | -2.8% |
| Income taxes | 67/77 | €13,770 | €17,341 | +€3,571 | +25.9% |
| Profit (loss) for the period | 9904 | €50,566 | €45,165 | -€5,401 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,566 | €45,165 | -€5,401 | -10.7% |
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.