HEZE-BUILDING: 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.
HEZE-BUILDING
Largest movements
- Tangible fixed assets -€129,345
down €129,345 (-6.1%), from €2.1m to €2.0m
of which Land and buildings: -€125,964
- Cash +€30,692
up €30,692 (+169%), from €18,128 to €48,821
mainly Depreciation (+€121,567) and Net result for the year (+€41,855)
- Debts after one year -€147,783
down €147,783 (-11.4%), from €1.3m to €1.2m
- Reserves +€41,855
up €41,855 (+8.6%), from €487,554 to €529,409
of which Distributable reserves: +€61,714
- Gross operating margin -€7,586
down €7,586 (-3.3%), from €230,887 to €223,300
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 | €2,157,314 | €2,054,923 | -€102,391 | -4.7% |
| Fixed assets | 21/28 | €2,132,297 | €2,002,952 | -€129,345 | -6.1% |
| Tangible fixed assets | 22/27 | €2,132,297 | €2,002,952 | -€129,345 | -6.1% |
| Land and buildings | 22 | €2,112,294 | €1,986,330 | -€125,964 | -6.0% |
| Plant, machinery and equipment | 23 | €20,003 | €16,622 | -€3,381 | -16.9% |
| Current assets | 29/58 | €25,017 | €51,971 | +€26,954 | +108% |
| Amounts receivable within one year | 40/41 | €6,889 | €3,150 | -€3,739 | -54.3% |
| Trade receivables | 40 | €14 | €225 | +€211 | +1,458% |
| Other amounts receivable | 41 | €6,875 | €2,925 | -€3,949 | -57.4% |
| Cash at bank and in hand | 54/58 | €18,128 | €48,821 | +€30,692 | +169% |
| Total equity and liabilities | 10/49 | €2,157,314 | €2,054,923 | -€102,391 | -4.7% |
| Equity | 10/15 | €686,146 | €728,001 | +€41,855 | +6.1% |
| Contributions | 10/11 | €198,592 | €198,592 | = | 0.0% |
| Reserves | 13 | €487,554 | €529,409 | +€41,855 | +8.6% |
| Non-distributable reserves | 130/1 | €19,859 | €0 | -€19,859 | -100% |
| Reserves not available under the articles | 1311 | €19,859 | €0 | -€19,859 | -100% |
| Tax-exempt reserves | 132 | €26,639 | €26,639 | = | 0.0% |
| Distributable reserves | 133 | €441,056 | €502,770 | +€61,714 | +14.0% |
| Amounts payable | 17/49 | €1,471,168 | €1,326,922 | -€144,246 | -9.8% |
| Amounts payable after more than one year | 17 | €1,298,215 | €1,150,432 | -€147,783 | -11.4% |
| Financial debts | 170/4 | €1,298,215 | €1,150,432 | -€147,783 | -11.4% |
| Amounts payable within one year | 42/48 | €172,953 | €176,490 | +€3,537 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €146,611 | €147,783 | +€1,171 | +0.8% |
| Trade debts | 44 | €0 | €2,714 | +€2,714 | |
| Suppliers | 440/4 | €0 | €2,714 | +€2,714 | |
| Taxes, remuneration and social security | 45 | €6,342 | €6,237 | -€105 | -1.7% |
| Taxes | 450/3 | €6,342 | €6,237 | -€105 | -1.7% |
| Other amounts payable | 47/48 | €20,000 | €19,757 | -€243 | -1.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,328 | €121,567 | -€760 | -0.6% |
| Other operating charges | 640/8 | €16,037 | €16,793 | +€756 | +4.7% |
| Gross operating margin | 9900 | €230,887 | €223,300 | -€7,586 | -3.3% |
| Operating profit (loss) | 9901 | €92,522 | €84,940 | -€7,582 | -8.2% |
| Financial income | 75/76B | €1,391 | €390 | -€1,001 | -72.0% |
| Recurring financial income | 75 | €1,391 | €390 | -€1,001 | -72.0% |
| Financial charges | 65/66B | €27,348 | €27,967 | +€619 | +2.3% |
| Recurring financial charges | 65 | €27,348 | €27,967 | +€619 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €66,564 | €57,363 | -€9,201 | -13.8% |
| Income taxes | 67/77 | €17,237 | €15,509 | -€1,728 | -10.0% |
| Profit (loss) for the period | 9904 | €49,328 | €41,855 | -€7,473 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,328 | €41,855 | -€7,473 | -15.2% |
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 21 October 2026 via checked.be.