HEYMPAco: 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.
HEYMPAco
Largest movements
- Cash +€65,816
up €65,816 (+42.6%), from €154,431 to €220,247
mainly Net result for the year (+€42,104) and Receivables within one year (+€13,570)
- Receivables within one year -€13,570
down €13,570 (-29.8%), from €45,567 to €31,998
- Tangible fixed assets -€11,636
down €11,636 (-32.1%), from €36,240 to €24,603
of which Furniture and vehicles: -€11,954
- Reserves +€42,104
up €42,104 (+23.4%), from €180,184 to €222,288
- Trade debts +€10,475
up €10,475 (+77.4%), from €13,539 to €24,014
- Tax, wage and social debts -€9,197
down €9,197 (-26.2%), from €35,052 to €25,855
of which Remuneration and social security: -€5,253
- Depreciation +€3,401
up €3,401 (+73.3%), from €4,638 to €8,038
- Gross operating margin -€1,158
down €1,158 (-1.6%), from €72,959 to €71,801
- Taxes -€972
down €972 (-4.9%), from €19,906 to €18,934
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 | €236,796 | €280,177 | +€43,381 | +18.3% |
| Fixed assets | 21/28 | €36,240 | €24,603 | -€11,636 | -32.1% |
| Tangible fixed assets | 22/27 | €36,240 | €24,603 | -€11,636 | -32.1% |
| Plant, machinery and equipment | 23 | €8,811 | €5,686 | -€3,125 | -35.5% |
| Furniture and vehicles | 24 | €11,954 | - | -€11,954 | |
| Other tangible fixed assets | 26 | €15,475 | €18,917 | +€3,442 | +22.2% |
| Current assets | 29/58 | €200,556 | €255,574 | +€55,018 | +27.4% |
| Amounts receivable within one year | 40/41 | €45,567 | €31,998 | -€13,570 | -29.8% |
| Trade receivables | 40 | €45,567 | €31,998 | -€13,570 | -29.8% |
| Cash at bank and in hand | 54/58 | €154,431 | €220,247 | +€65,816 | +42.6% |
| Deferred charges and accrued income | 490/1 | €558 | €3,329 | +€2,771 | +496.8% |
| Total equity and liabilities | 10/49 | €236,796 | €280,177 | +€43,381 | +18.3% |
| Equity | 10/15 | €186,384 | €228,488 | +€42,104 | +22.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €180,184 | €222,288 | +€42,104 | +23.4% |
| Distributable reserves | 133 | €180,184 | €222,288 | +€42,104 | +23.4% |
| Amounts payable | 17/49 | €50,411 | €51,689 | +€1,278 | +2.5% |
| Amounts payable within one year | 42/48 | €50,411 | €51,689 | +€1,278 | +2.5% |
| Trade debts | 44 | €13,539 | €24,014 | +€10,475 | +77.4% |
| Suppliers | 440/4 | €13,539 | €24,014 | +€10,475 | +77.4% |
| Taxes, remuneration and social security | 45 | €35,052 | €25,855 | -€9,197 | -26.2% |
| Taxes | 450/3 | €26,215 | €22,271 | -€3,944 | -15.0% |
| Remuneration and social security | 454/9 | €8,837 | €3,584 | -€5,253 | -59.4% |
| Other amounts payable | 47/48 | €1,820 | €1,820 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €70 | - | -€70 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,638 | €8,038 | +€3,401 | +73.3% |
| Other operating charges | 640/8 | €2,813 | €3,121 | +€308 | +10.9% |
| Gross operating margin | 9900 | €72,959 | €71,801 | -€1,158 | -1.6% |
| Operating profit (loss) | 9901 | €65,438 | €60,642 | -€4,796 | -7.3% |
| Financial income | 75/76B | €512 | €709 | +€197 | +38.4% |
| Recurring financial income | 75 | €512 | €709 | +€197 | +38.4% |
| Financial charges | 65/66B | €284 | €313 | +€29 | +10.4% |
| Recurring financial charges | 65 | €284 | €313 | +€29 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €65,667 | €61,038 | -€4,629 | -7.0% |
| Income taxes | 67/77 | €19,906 | €18,934 | -€972 | -4.9% |
| Profit (loss) for the period | 9904 | €45,760 | €42,104 | -€3,657 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,760 | €42,104 | -€3,657 | -8.0% |
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 10 October 2026 via checked.be.