HEYPRO: 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.
HEYPRO
Largest movements
- Receivables within one year -€316,303
down €316,303 (-71.5%), from €442,166 to €125,863
- Financial fixed assets +€84,500
up €84,500 (+2.6%), from €3.3m to €3.3m
- Cash -€50,047
down €50,047 (-95.4%), from €52,477 to €2,430
mainly Other debts (-€275,659) and Investment in fixed assets (net) (-€84,500)
- Other debts -€275,659
down €275,659 (-100%), from €275,659 to €0
- Gross operating margin -€11,272
down €11,272, from €1,858 to -€9,414
- Financial charges +€9,042
up €9,042 (+104%), from €8,670 to €17,711
- Taxes -€3,409
down €3,409 (-100%), from €3,409 to €0
- Financial income +€1,026
up €1,026 (+5.0%), from €20,514 to €21,540
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 | €3,752,643 | €3,470,793 | -€281,850 | -7.5% |
| Fixed assets | 21/28 | €3,258,000 | €3,342,500 | +€84,500 | +2.6% |
| Financial fixed assets | 28 | €3,258,000 | €3,342,500 | +€84,500 | +2.6% |
| Current assets | 29/58 | €494,643 | €128,293 | -€366,350 | -74.1% |
| Amounts receivable within one year | 40/41 | €442,166 | €125,863 | -€316,303 | -71.5% |
| Other amounts receivable | 41 | €442,166 | €125,863 | -€316,303 | -71.5% |
| Cash at bank and in hand | 54/58 | €52,477 | €2,430 | -€50,047 | -95.4% |
| Total equity and liabilities | 10/49 | €3,752,643 | €3,470,793 | -€281,850 | -7.5% |
| Equity | 10/15 | €3,473,329 | €3,466,516 | -€6,813 | -0.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,242,000 | €3,242,000 | = | 0.0% |
| Distributable reserves | 133 | €3,242,000 | €3,242,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €211,329 | €204,516 | -€6,813 | -3.2% |
| Amounts payable | 17/49 | €279,313 | €4,277 | -€275,036 | -98.5% |
| Amounts payable within one year | 42/48 | €279,313 | €4,277 | -€275,036 | -98.5% |
| Trade debts | 44 | €245 | €868 | +€623 | +254% |
| Suppliers | 440/4 | €245 | €868 | +€623 | +254% |
| Taxes, remuneration and social security | 45 | €3,409 | €3,409 | = | 0.0% |
| Taxes | 450/3 | €3,409 | €3,409 | = | 0.0% |
| Other amounts payable | 47/48 | €275,659 | €0 | -€275,659 | -100% |
| Other operating charges | 640/8 | €1,193 | €1,228 | +€35 | +2.9% |
| Gross operating margin | 9900 | €1,858 | -€9,414 | -€11,272 | |
| Operating profit (loss) | 9901 | €665 | -€10,642 | -€11,307 | |
| Financial income | 75/76B | €20,514 | €21,540 | +€1,026 | +5.0% |
| Recurring financial income | 75 | €20,514 | €21,540 | +€1,026 | +5.0% |
| Financial charges | 65/66B | €8,670 | €17,711 | +€9,042 | +104% |
| Recurring financial charges | 65 | €8,670 | €17,711 | +€9,042 | +104% |
| Profit (loss) for the period before taxes | 9903 | €12,509 | -€6,813 | -€19,323 | |
| Income taxes | 67/77 | €3,409 | €0 | -€3,409 | -100% |
| Profit (loss) for the period | 9904 | €9,101 | -€6,813 | -€15,914 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,101 | -€6,813 | -€15,914 |
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 13 October 2026 via checked.be.