HEYVAERT & VAN LEMBERGEN: what changed
HEYVAERT & VAN LEMBERGEN
Largest movements
- Current assets +€107,860
up €107,860 (+17.8%), from €607,511 to €715,370
of which Cash: +€78,132
- Tangible fixed assets -€45,103
down €45,103 (-14.0%), from €321,808 to €276,705
- Reserves +€76,572
up €76,572 (+30.4%), from €252,110 to €328,682
- Debts -€13,816
down €13,816 (-2.0%), from €676,381 to €662,565
of which Debts after one year: -€16,833
- Gross operating margin -€89,136
down €89,136 (-15.8%), from €565,862 to €476,726
- Taxes -€23,470
down €23,470 (-23.4%), from €100,338 to €76,868
Change in the result, 2011 to 2012
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2011 | 2012 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €930,970 | €993,726 | +€62,756 | +6.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €323,459 | €278,356 | -€45,103 | -13.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €321,808 | €276,705 | -€45,103 | -14.0% |
| Financial fixed assets | 28 | €1,651 | €1,651 | = | 0.0% |
| Current assets | 29/58 | €607,511 | €715,370 | +€107,860 | +17.8% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €167,253 | €203,150 | +€35,897 | +21.5% |
| Current investments | 50/53 | €4,981 | €4,981 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €429,107 | €507,239 | +€78,132 | +18.2% |
| Total equity and liabilities | 10/49 | €930,970 | €993,726 | +€62,756 | +6.7% |
| Equity | 10/15 | €254,589 | €331,161 | +€76,572 | +30.1% |
| Contributions | 10/11 | €2,479 | €2,479 | = | 0.0% |
| Reserves | 13 | €252,110 | €328,682 | +€76,572 | +30.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Amounts payable | 17/49 | €676,381 | €662,565 | -€13,816 | -2.0% |
| Amounts payable after more than one year | 17 | €71,706 | €54,873 | -€16,833 | -23.5% |
| Amounts payable within one year | 42/48 | €599,525 | €602,543 | +€3,018 | +0.5% |
| Trade debts | 44 | €3,036 | €30,860 | +€27,825 | +917% |
| Turnover | 70 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,015 | €74,008 | +€1,993 | +2.8% |
| Gross operating margin | 9900 | €565,862 | €476,726 | -€89,136 | -15.8% |
| Operating profit (loss) | 9901 | €324,048 | €239,149 | -€84,898 | -26.2% |
| Recurring financial income | 75 | €4,820 | €4,488 | -€332 | -6.9% |
| Recurring financial charges | 65 | €16,103 | €13,690 | -€2,413 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €312,765 | €228,440 | -€84,325 | -27.0% |
| Income taxes | 67/77 | €100,338 | €76,868 | -€23,470 | -23.4% |
| Profit (loss) for the period | 9904 | €212,427 | €151,572 | -€60,855 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €212,427 | €151,572 | -€60,855 | -28.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2011 and 31 March 2012. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.