HEYMANS TECHNOLOGY: 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.
What changed
HEYMANS TECHNOLOGY
NACE 25.110, Manufacture of metal structures and parts of structures
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€43,998
2024 · -€27,578+€71,576
Equity
€291,652
2024 · €260,463+€31,188
Cash
€53,372
2024 · €51,789+€1,583
Balance sheet total
€657,168
2024 · €650,399+€6,768
Largest movements
Assets
- Tangible fixed assets +€8,752
up €8,752 (+1.6%), from €542,786 to €551,538
of which Furniture and vehicles: +€54,128
Equity and liabilities
- Short-term financial debts -€36,362
down €36,362 (-64.9%), from €56,000 to €19,638
- Profit (loss) carried forward +€33,498
up €33,498 (+26.1%), from €128,415 to €161,913
- Debts after one year -€31,892
down €31,892 (-13.2%), from €241,721 to €209,829
- Trade debts +€28,161
up €28,161 (+105%), from €26,801 to €54,962
- Other debts +€9,376
up €9,376 (+834%), from €1,124 to €10,500
Income statement
- Staff costs -€69,139
down €69,139 (-52.5%), from €131,600 to €62,460
- Depreciation -€22,239
down €22,239 (-35.5%), from €62,586 to €40,346
- Other operating charges +€14,111
up €14,111 (+183%), from €7,697 to €21,808
- Taxes +€6,496
up €6,496 (+3,019%), from €215 to €6,711
- Gross operating margin -€5,282
down €5,282 (-3.0%), from €179,064 to €173,781
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.
Result 2024
-€27,578
Gross operating margin
-€5,282
Staff costs
+€69,139
Depreciation
+€22,239
Provisions
+€4,170
Other operating charges
-€14,111
Financial income
-€243
Financial charges
+€2,160
Taxes
-€6,496
Result 2025
€43,998
raises the resultlowers the result
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.
From operations
+€131,391
Investment
-€49,098
Financing
-€80,710
Cash 2024
€51,789
From operations (derived)
+€131,391
Net result for the year
+€43,998
Depreciation
+€40,346
Receivables within one year
+€4,233
Deferred charges and accrued income
-€667
Trade debts
+€28,161
Tax, wage and social debts
+€3,917
Other debts
+€9,376
Accrued charges and deferred income
+€2,025
Investment (derived)
-€49,098
Investment in fixed assets (net)
-€49,098
Financing
-€80,710
Debts after one year
-€31,892
Current portion of long-term debt
+€355
Short-term financial debts
-€36,362
Contributions, distributions and other
-€12,810
Cash 2025
€53,372
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €650,399 | €657,168 | +€6,768 | +1.0% |
| Fixed assets | 21/28 | €543,043 | €551,794 | +€8,752 | +1.6% |
| Tangible fixed assets | 22/27 | €542,786 | €551,538 | +€8,752 | +1.6% |
| Land and buildings | 22 | €471,563 | €456,000 | -€15,563 | -3.3% |
| Plant, machinery and equipment | 23 | €28,614 | €15,848 | -€12,766 | -44.6% |
| Furniture and vehicles | 24 | €3,296 | €57,425 | +€54,128 | +1,642% |
| Leasing and similar rights | 25 | €24,946 | €8,655 | -€16,291 | -65.3% |
| Other tangible fixed assets | 26 | €14,367 | €13,610 | -€757 | -5.3% |
| Financial fixed assets | 28 | €257 | €257 | = | 0.0% |
| Current assets | 29/58 | €107,357 | €105,374 | -€1,983 | -1.8% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,550 | €38,317 | -€4,233 | -9.9% |
| Trade receivables | 40 | €35,265 | €29,421 | -€5,844 | -16.6% |
| Other amounts receivable | 41 | €7,285 | €8,895 | +€1,611 | +22.1% |
| Cash at bank and in hand | 54/58 | €51,789 | €53,372 | +€1,583 | +3.1% |
| Deferred charges and accrued income | 490/1 | €3,018 | €3,685 | +€667 | +22.1% |
| Total equity and liabilities | 10/49 | €650,399 | €657,168 | +€6,768 | +1.0% |
| Equity | 10/15 | €260,463 | €291,652 | +€31,188 | +12.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €56,950 | €56,950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,950 | €1,950 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €91 | €91 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,415 | €161,913 | +€33,498 | +26.1% |
| Investment grants | 15 | €56,506 | €54,196 | -€2,310 | -4.1% |
| Amounts payable | 17/49 | €389,936 | €365,516 | -€24,420 | -6.3% |
| Amounts payable after more than one year | 17 | €241,721 | €209,829 | -€31,892 | -13.2% |
| Financial debts | 170/4 | €241,721 | €209,829 | -€31,892 | -13.2% |
| Amounts payable within one year | 42/48 | €146,413 | €151,861 | +€5,447 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €44,788 | €45,143 | +€355 | +0.8% |
| Financial debts | 43 | €56,000 | €19,638 | -€36,362 | -64.9% |
| Other loans | 439 | €56,000 | €19,638 | -€36,362 | -64.9% |
| Trade debts | 44 | €26,801 | €54,962 | +€28,161 | +105% |
| Suppliers | 440/4 | €26,801 | €54,962 | +€28,161 | +105% |
| Taxes, remuneration and social security | 45 | €17,701 | €21,618 | +€3,917 | +22.1% |
| Taxes | 450/3 | €6,667 | €6,711 | +€44 | +0.7% |
| Remuneration and social security | 454/9 | €11,033 | €14,907 | +€3,873 | +35.1% |
| Other amounts payable | 47/48 | €1,124 | €10,500 | +€9,376 | +834% |
| Accrued charges and deferred income | 492/3 | €1,802 | €3,827 | +€2,025 | +112% |
| Remuneration, social security and pensions | 62 | €131,600 | €62,460 | -€69,139 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,586 | €40,346 | -€22,239 | -35.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€4,170 | -€4,170 | |
| Other operating charges | 640/8 | €7,697 | €21,808 | +€14,111 | +183% |
| Gross operating margin | 9900 | €179,064 | €173,781 | -€5,282 | -3.0% |
| Operating profit (loss) | 9901 | -€22,818 | €53,337 | +€76,155 | |
| Financial income | 75/76B | €2,974 | €2,731 | -€243 | -8.2% |
| Recurring financial income | 75 | €2,974 | €2,731 | -€243 | -8.2% |
| Financial charges | 65/66B | €7,519 | €5,358 | -€2,160 | -28.7% |
| Recurring financial charges | 65 | €7,519 | €5,358 | -€2,160 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | -€27,363 | €50,709 | +€78,072 | |
| Income taxes | 67/77 | €215 | €6,711 | +€6,496 | +3,019% |
| Profit (loss) for the period | 9904 | -€27,578 | €43,998 | +€71,576 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,578 | €43,998 | +€71,576 |
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 27 October 2026 via checked.be.