Heyoye: 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.
Heyoye
Largest movements
- Receivables within one year +€16,668
up €16,668 (+386%), from €4,320 to €20,987
of which Other amounts receivable: +€20,987
- Cash -€8,205
down €8,205 (-100%), from €8,205 to €0
mainly Receivables within one year (-€16,668) and Tax, wage and social debts (-€5,077)
- Tangible fixed assets +€1,548
up €1,548 (+215%), from €722 to €2,270
of which Plant, machinery and equipment: +€1,701
- Stocks and contracts +€510
up €510 (+16.4%), from €3,111 to €3,621
- Trade debts +€8,267
up €8,267 (+70.1%), from €11,790 to €20,057
- Short-term financial debts +€6,530
new in 2025: €6,530
- Tax, wage and social debts -€5,077
down €5,077 (-90.7%), from €5,599 to €523
- Profit (loss) carried forward +€1,433
up €1,433 (+134%), from €1,069 to €2,502
- Other debts -€633
down €633 (-100%), from €633 to €0
- Gross operating margin +€1,265
up €1,265 (+61.6%), from €2,055 to €3,320
- Depreciation +€389
up €389 (+852%), from €46 to €435
- Financial charges +€164
up €164 (+112%), from €145 to €309
- Taxes -€97
down €97 (-16.9%), from €577 to €480
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 | €22,091 | €32,612 | +€10,521 | +47.6% |
| Fixed assets | 21/28 | €722 | €2,270 | +€1,548 | +215% |
| Tangible fixed assets | 22/27 | €722 | €2,270 | +€1,548 | +215% |
| Plant, machinery and equipment | 23 | - | €1,701 | +€1,701 | |
| Furniture and vehicles | 24 | €722 | €568 | -€153 | -21.3% |
| Current assets | 29/58 | €21,369 | €30,342 | +€8,973 | +42.0% |
| Stocks and contracts in progress | 3 | €3,111 | €3,621 | +€510 | +16.4% |
| Stocks | 30/36 | €3,111 | €3,621 | +€510 | +16.4% |
| Amounts receivable within one year | 40/41 | €4,320 | €20,987 | +€16,668 | +386% |
| Trade receivables | 40 | €4,320 | €0 | -€4,320 | -100% |
| Other amounts receivable | 41 | €0 | €20,987 | +€20,987 | |
| Cash at bank and in hand | 54/58 | €8,205 | €0 | -€8,205 | -100% |
| Deferred charges and accrued income | 490/1 | €5,734 | €5,734 | = | 0.0% |
| Total equity and liabilities | 10/49 | €22,091 | €32,612 | +€10,521 | +47.6% |
| Equity | 10/15 | €4,069 | €5,502 | +€1,433 | +35.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,069 | €2,502 | +€1,433 | +134% |
| Amounts payable | 17/49 | €18,022 | €27,110 | +€9,088 | +50.4% |
| Amounts payable within one year | 42/48 | €18,022 | €27,110 | +€9,088 | +50.4% |
| Financial debts | 43 | - | €6,530 | +€6,530 | |
| Credit institutions | 430/8 | - | €6,530 | +€6,530 | |
| Trade debts | 44 | €11,790 | €20,057 | +€8,267 | +70.1% |
| Suppliers | 440/4 | €11,790 | €20,057 | +€8,267 | +70.1% |
| Taxes, remuneration and social security | 45 | €5,599 | €523 | -€5,077 | -90.7% |
| Taxes | 450/3 | €5,599 | €523 | -€5,077 | -90.7% |
| Other amounts payable | 47/48 | €633 | €0 | -€633 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46 | €435 | +€389 | +852% |
| Other operating charges | 640/8 | €657 | €664 | +€6 | +1.0% |
| Gross operating margin | 9900 | €2,055 | €3,320 | +€1,265 | +61.6% |
| Operating profit (loss) | 9901 | €1,352 | €2,222 | +€870 | +64.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €145 | €309 | +€164 | +112% |
| Recurring financial charges | 65 | €145 | €309 | +€164 | +112% |
| Profit (loss) for the period before taxes | 9903 | €1,207 | €1,913 | +€706 | +58.5% |
| Income taxes | 67/77 | €577 | €480 | -€97 | -16.9% |
| Profit (loss) for the period | 9904 | €630 | €1,433 | +€803 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €630 | €1,433 | +€803 | +128% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.