Hezimmo: what changed
Two fiscal 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.
Hezimmo
Largest movements
- Receivables within one year +€78,152
up €78,152 (+58.6%), from €133,309 to €211,461
of which Other amounts receivable: +€79,639
- Reserves +€168,109
up €168,109 (+440.5%), from €38,167 to €206,276
of which Distributable reserves: +€168,330
- Other debts -€93,595
down €93,595 (-65.2%), from €143,595 to €50,000
- Gross operating margin +€79,978
up €79,978 (+40.4%), from €198,037 to €278,015
- Taxes +€7,862
up €7,862 (+16.4%), from €48,049 to €55,910
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €195,722 | €272,272 | +€76,550 | +39.1% |
| Fixed assets | 21/28 | €62,053 | €60,500 | -€1,553 | -2.5% |
| Tangible fixed assets | 22/27 | €62,053 | €60,500 | -€1,553 | -2.5% |
| Land and buildings | 22 | €61,445 | €59,987 | -€1,459 | -2.4% |
| Plant, machinery and equipment | 23 | €608 | €513 | -€95 | -15.6% |
| Current assets | 29/58 | €133,669 | €211,773 | +€78,104 | +58.4% |
| Amounts receivable within one year | 40/41 | €133,309 | €211,461 | +€78,152 | +58.6% |
| Trade receivables | 40 | €1,487 | - | -€1,487 | |
| Other amounts receivable | 41 | €131,822 | €211,461 | +€79,639 | +60.4% |
| Deferred charges and accrued income | 490/1 | €360 | €312 | -€48 | -13.3% |
| Total equity and liabilities | 10/49 | €195,722 | €272,272 | +€76,550 | +39.1% |
| Equity | 10/15 | €40,379 | €208,488 | +€168,109 | +416.3% |
| Contributions | 10/11 | €2,212 | €2,212 | = | 0.0% |
| Reserves | 13 | €38,167 | €206,276 | +€168,109 | +440.5% |
| Non-distributable reserves | 130/1 | €221 | - | -€221 | |
| Other | 1319 | €221 | - | -€221 | |
| Tax-exempt reserves | 132 | €1,089 | €1,089 | = | 0.0% |
| Distributable reserves | 133 | €36,857 | €205,187 | +€168,330 | +456.7% |
| Amounts payable | 17/49 | €155,343 | €63,784 | -€91,559 | -58.9% |
| Amounts payable within one year | 42/48 | €155,343 | €63,784 | -€91,559 | -58.9% |
| Trade debts | 44 | €10,717 | €13,021 | +€2,304 | +21.5% |
| Suppliers | 440/4 | €10,717 | €13,021 | +€2,304 | +21.5% |
| Taxes, remuneration and social security | 45 | €1,031 | €764 | -€267 | -25.9% |
| Taxes | 450/3 | €1,031 | €764 | -€267 | -25.9% |
| Other amounts payable | 47/48 | €143,595 | €50,000 | -€93,595 | -65.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,801 | €1,553 | -€2,248 | -59.1% |
| Other operating charges | 640/8 | €7,550 | €7,554 | +€4 | +0.1% |
| Gross operating margin | 9900 | €198,037 | €278,015 | +€79,978 | +40.4% |
| Operating profit (loss) | 9901 | €186,686 | €268,908 | +€82,222 | +44.0% |
| Financial income | 75/76B | €5,392 | €5,424 | +€32 | +0.6% |
| Recurring financial income | 75 | €5,392 | €5,424 | +€32 | +0.6% |
| Financial charges | 65/66B | €434 | €313 | -€121 | -27.9% |
| Recurring financial charges | 65 | €434 | €313 | -€121 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €191,644 | €274,019 | +€82,375 | +43.0% |
| Income taxes | 67/77 | €48,049 | €55,910 | +€7,862 | +16.4% |
| Profit (loss) for the period | 9904 | €143,595 | €218,109 | +€74,514 | +51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €143,595 | €218,109 | +€74,514 | +51.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.