HEYNS FLOORS: 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.
HEYNS FLOORS
Largest movements
- Cash -€33,194
down €33,194 (-48.2%), from €68,815 to €35,621
mainly Receivables within one year (-€24,068) and Trade debts (-€23,982)
- Receivables within one year +€24,068
up €24,068 (+163%), from €14,809 to €38,877
of which Trade receivables: +€21,935
- Stocks and contracts -€6,353
down €6,353 (-100%), from €6,353 to €0
- Deferred charges and accrued income -€1,424
down €1,424 (-35.8%), from €3,976 to €2,552
- Trade debts -€23,982
down €23,982 (-38.3%), from €62,536 to €38,554
- Reserves +€4,959
up €4,959 (+21.2%), from €23,388 to €28,347
- Other debts +€1,266
up €1,266 (+111%), from €1,138 to €2,404
- Gross operating margin +€3,718
up €3,718 (+119%), from €3,117 to €6,835
- Taxes +€1,437
up €1,437 (+125%), from €1,153 to €2,590
- Other operating charges -€1,046
down €1,046 (-59.1%), from €1,769 to €723
- Depreciation +€850
up €850 (+98.3%), from €865 to €1,716
- Financial charges +€178
up €178 (+172%), from €104 to €282
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 | €100,477 | €82,858 | -€17,619 | -17.5% |
| Fixed assets | 21/28 | €6,524 | €5,808 | -€716 | -11.0% |
| Tangible fixed assets | 22/27 | €6,524 | €5,808 | -€716 | -11.0% |
| Plant, machinery and equipment | 23 | €2,794 | €2,829 | +€34 | +1.2% |
| Furniture and vehicles | 24 | €3,729 | €2,979 | -€750 | -20.1% |
| Current assets | 29/58 | €93,954 | €77,051 | -€16,903 | -18.0% |
| Stocks and contracts in progress | 3 | €6,353 | €0 | -€6,353 | -100% |
| Contracts in progress | 37 | €6,353 | €0 | -€6,353 | -100% |
| Amounts receivable within one year | 40/41 | €14,809 | €38,877 | +€24,068 | +163% |
| Trade receivables | 40 | €13,299 | €35,233 | +€21,935 | +165% |
| Other amounts receivable | 41 | €1,511 | €3,644 | +€2,133 | +141% |
| Cash at bank and in hand | 54/58 | €68,815 | €35,621 | -€33,194 | -48.2% |
| Deferred charges and accrued income | 490/1 | €3,976 | €2,552 | -€1,424 | -35.8% |
| Total equity and liabilities | 10/49 | €100,477 | €82,858 | -€17,619 | -17.5% |
| Equity | 10/15 | €29,722 | €34,681 | +€4,959 | +16.7% |
| Contributions | 10/11 | €6,334 | €6,334 | = | 0.0% |
| Reserves | 13 | €23,388 | €28,347 | +€4,959 | +21.2% |
| Distributable reserves | 133 | €23,388 | €28,347 | +€4,959 | +21.2% |
| Amounts payable | 17/49 | €70,755 | €48,177 | -€22,578 | -31.9% |
| Amounts payable within one year | 42/48 | €70,755 | €48,092 | -€22,663 | -32.0% |
| Trade debts | 44 | €62,536 | €38,554 | -€23,982 | -38.3% |
| Suppliers | 440/4 | €62,536 | €38,554 | -€23,982 | -38.3% |
| Taxes, remuneration and social security | 45 | €7,081 | €7,134 | +€53 | +0.7% |
| Taxes | 450/3 | €4,482 | €4,534 | +€52 | +1.2% |
| Remuneration and social security | 454/9 | €2,599 | €2,600 | +€1 | 0.0% |
| Other amounts payable | 47/48 | €1,138 | €2,404 | +€1,266 | +111% |
| Accrued charges and deferred income | 492/3 | - | €85 | +€85 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €865 | €1,716 | +€850 | +98.3% |
| Other operating charges | 640/8 | €1,769 | €723 | -€1,046 | -59.1% |
| Gross operating margin | 9900 | €3,117 | €6,835 | +€3,718 | +119% |
| Operating profit (loss) | 9901 | €482 | €4,396 | +€3,914 | +811% |
| Financial income | 75/76B | €3,446 | €3,434 | -€12 | -0.3% |
| Recurring financial income | 75 | €3,446 | €3,434 | -€12 | -0.3% |
| Financial charges | 65/66B | €104 | €282 | +€178 | +172% |
| Recurring financial charges | 65 | €104 | €282 | +€178 | +172% |
| Profit (loss) for the period before taxes | 9903 | €3,825 | €7,548 | +€3,724 | +97.4% |
| Income taxes | 67/77 | €1,153 | €2,590 | +€1,437 | +125% |
| Profit (loss) for the period | 9904 | €2,672 | €4,959 | +€2,287 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,672 | €4,959 | +€2,287 | +85.6% |
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 31 October 2026 via checked.be.