Heytens Atelier: what changed
What changed
Heytens Atelier
NACE 25.999, Manufacture of fabricated metal products, except machinery and equipment
filed annual accounts (NBB)
Net result for the year
€36,790
2024 · €41,033-€4,243
Equity
€104,929
2024 · €68,139+€36,790
Cash
€44,351
2024 · €124,360-€80,009
Balance sheet total
€685,192
2024 · €766,908-€81,716
Largest movements
Assets
- Cash -€80,009
down €80,009 (-64.3%), from €124,360 to €44,351
mainly Other debts (-€286,343) and Stocks and contracts (-€18,685)
- Receivables within one year -€33,964
down €33,964 (-7.2%), from €469,084 to €435,120
of which Trade receivables: -€33,325
- Stocks and contracts +€18,685
up €18,685 (+10.8%), from €173,464 to €192,149
- Deferred charges and accrued income +€13,571
up €13,571, from €0 to €13,571
Equity and liabilities
- Other debts -€286,343
down €286,343 (-62.4%), from €458,538 to €172,196
- Trade debts +€165,227
up €165,227 (+89.1%), from €185,383 to €350,610
- Profit (loss) carried forward +€36,790
up €36,790 (+96.5%), from €38,139 to €74,929
Income statement
- Goods and materials +€64,035
up €64,035 (+8.8%), from €730,627 to €794,662
of which Purchases: +€77,182
- Services and other goods -€57,929
down €57,929 (-20.5%), from €281,944 to €224,015
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€41,033
Turnover
-€1,744
Other operating income
+€1,839
Goods and materials
-€64,035
Services and other goods
+€57,929
Staff costs
-€7,444
Depreciation
+€1,114
Other operating charges
-€0
Financial income
-€0
Financial charges
+€4,278
Taxes
+€3,820
Result 2025
€36,790
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€80,009
Investment
€0
Financing
€0
Cash 2024
€124,360
From operations (derived)
-€80,009
Net result for the year
+€36,790
Stocks and contracts
-€18,685
Receivables within one year
+€33,964
Deferred charges and accrued income
-€13,571
Trade debts
+€165,227
Tax, wage and social debts
+€2,609
Other debts
-€286,343
Cash 2025
€44,351
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €766,908 | €685,192 | -€81,716 | -10.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €766,908 | €685,192 | -€81,716 | -10.7% |
| Stocks and contracts in progress | 3 | €173,464 | €192,149 | +€18,685 | +10.8% |
| Stocks | 30/36 | €173,464 | €192,149 | +€18,685 | +10.8% |
| Goods purchased for resale | 34 | €173,464 | €192,149 | +€18,685 | +10.8% |
| Amounts receivable within one year | 40/41 | €469,084 | €435,120 | -€33,964 | -7.2% |
| Trade receivables | 40 | €432,594 | €399,269 | -€33,325 | -7.7% |
| Other amounts receivable | 41 | €36,490 | €35,851 | -€639 | -1.8% |
| Cash at bank and in hand | 54/58 | €124,360 | €44,351 | -€80,009 | -64.3% |
| Deferred charges and accrued income | 490/1 | €0 | €13,571 | +€13,571 | |
| Total equity and liabilities | 10/49 | €766,908 | €685,192 | -€81,716 | -10.7% |
| Equity | 10/15 | €68,139 | €104,929 | +€36,790 | +54.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,139 | €74,929 | +€36,790 | +96.5% |
| Amounts payable | 17/49 | €698,770 | €580,263 | -€118,507 | -17.0% |
| Amounts payable within one year | 42/48 | €698,770 | €580,263 | -€118,507 | -17.0% |
| Trade debts | 44 | €185,383 | €350,610 | +€165,227 | +89.1% |
| Suppliers | 440/4 | €185,383 | €350,610 | +€165,227 | +89.1% |
| Taxes, remuneration and social security | 45 | €54,849 | €57,458 | +€2,609 | +4.8% |
| Taxes | 450/3 | €27,693 | €25,501 | -€2,193 | -7.9% |
| Remuneration and social security | 454/9 | €27,155 | €31,957 | +€4,801 | +17.7% |
| Other amounts payable | 47/48 | €458,538 | €172,196 | -€286,343 | -62.4% |
| Operating income | 70/76A | €1,367,117 | €1,367,212 | +€95 | 0.0% |
| Turnover | 70 | €1,366,952 | €1,365,208 | -€1,744 | -0.1% |
| Other operating income | 74 | €165 | €2,004 | +€1,839 | +1,115% |
| Operating charges | 60/66A | €1,287,253 | €1,299,690 | +€12,436 | +1.0% |
| Goods for resale, raw materials and consumables | 60 | €730,627 | €794,662 | +€64,035 | +8.8% |
| Purchases | 600/8 | €736,165 | €813,347 | +€77,182 | +10.5% |
| Change in stocks: decrease (increase) | 609 | -€5,538 | -€18,685 | -€13,147 | -237% |
| Services and other goods | 61 | €281,944 | €224,015 | -€57,929 | -20.5% |
| Remuneration, social security and pensions | 62 | €273,490 | €280,933 | +€7,444 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,114 | €0 | -€1,114 | -100% |
| Other operating charges | 640/8 | €80 | €80 | +€0 | 0.0% |
| Operating profit (loss) | 9901 | €79,864 | €67,523 | -€12,341 | -15.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Other financial income | 752/9 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €21,180 | €16,902 | -€4,278 | -20.2% |
| Recurring financial charges | 65 | €21,180 | €16,902 | -€4,278 | -20.2% |
| Debt charges | 650 | €20,808 | €16,378 | -€4,431 | -21.3% |
| Other financial charges | 652/9 | €372 | €525 | +€153 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €58,683 | €50,620 | -€8,063 | -13.7% |
| Income taxes | 67/77 | €17,650 | €13,830 | -€3,820 | -21.6% |
| Taxes | 670/3 | €17,650 | €13,830 | -€3,820 | -21.6% |
| Profit (loss) for the period | 9904 | €41,033 | €36,790 | -€4,243 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,033 | €36,790 | -€4,243 | -10.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.