Instituut Hébéa: 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.
Instituut Hébéa
Largest movements
- Tangible fixed assets -€7,924
down €7,924 (-6.0%), from €133,155 to €125,231
of which Land and buildings: -€4,819
- Receivables within one year +€5,103
up €5,103 (+53.7%), from €9,504 to €14,607
of which Trade receivables: +€2,971
- Deferred charges and accrued income -€1,774
no longer reported in 2025 (was €1,774)
- Profit (loss) carried forward +€17,820
up €17,820 (+20.1%), from -€88,524 to -€70,704
- Debts after one year -€16,881
down €16,881 (-22.9%), from €73,687 to €56,806
- Trade debts -€10,151
down €10,151 (-55.4%), from €18,312 to €8,161
- Other debts +€4,204
up €4,204 (+11.2%), from €37,693 to €41,896
- Tax, wage and social debts -€2,387
down €2,387 (-98.5%), from €2,424 to €37
- Gross operating margin +€6,123
up €6,123 (+22.4%), from €27,396 to €33,519
- Taxes -€1,000
new in 2025: -€1,000
- Financial income -€600
down €600 (-98.6%), from €609 to €8
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 | €165,330 | €158,800 | -€6,531 | -4.0% |
| Fixed assets | 21/28 | €133,155 | €125,231 | -€7,924 | -6.0% |
| Tangible fixed assets | 22/27 | €133,155 | €125,231 | -€7,924 | -6.0% |
| Land and buildings | 22 | €126,514 | €121,694 | -€4,819 | -3.8% |
| Plant, machinery and equipment | 23 | €2,748 | €1,523 | -€1,225 | -44.6% |
| Leasing and similar rights | 25 | €3,894 | €2,014 | -€1,880 | -48.3% |
| Current assets | 29/58 | €32,175 | €33,568 | +€1,393 | +4.3% |
| Stocks and contracts in progress | 3 | €3,166 | €2,438 | -€729 | -23.0% |
| Stocks | 30/36 | €3,166 | €2,438 | -€729 | -23.0% |
| Amounts receivable within one year | 40/41 | €9,504 | €14,607 | +€5,103 | +53.7% |
| Trade receivables | 40 | €6,904 | €9,875 | +€2,971 | +43.0% |
| Other amounts receivable | 41 | €2,600 | €4,732 | +€2,132 | +82.0% |
| Cash at bank and in hand | 54/58 | €17,731 | €16,524 | -€1,207 | -6.8% |
| Deferred charges and accrued income | 490/1 | €1,774 | - | -€1,774 | |
| Total equity and liabilities | 10/49 | €165,330 | €158,800 | -€6,531 | -4.0% |
| Equity | 10/15 | €16,585 | €34,405 | +€17,820 | +107% |
| Contributions | 10/11 | €78,600 | €78,600 | = | 0.0% |
| Reserves | 13 | €26,509 | €26,509 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,104 | €8,104 | = | 0.0% |
| Distributable reserves | 133 | €18,405 | €18,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,524 | -€70,704 | +€17,820 | +20.1% |
| Amounts payable | 17/49 | €148,745 | €124,395 | -€24,350 | -16.4% |
| Amounts payable after more than one year | 17 | €73,687 | €56,806 | -€16,881 | -22.9% |
| Financial debts | 170/4 | €73,687 | €56,806 | -€16,881 | -22.9% |
| Amounts payable within one year | 42/48 | €75,025 | €67,589 | -€7,436 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €16,596 | €16,113 | -€483 | -2.9% |
| Financial debts | 43 | - | €1,381 | +€1,381 | |
| Credit institutions | 430/8 | - | €1,381 | +€1,381 | |
| Trade debts | 44 | €18,312 | €8,161 | -€10,151 | -55.4% |
| Suppliers | 440/4 | €18,312 | €8,161 | -€10,151 | -55.4% |
| Taxes, remuneration and social security | 45 | €2,424 | €37 | -€2,387 | -98.5% |
| Taxes | 450/3 | €2,424 | €37 | -€2,387 | -98.5% |
| Other amounts payable | 47/48 | €37,693 | €41,896 | +€4,204 | +11.2% |
| Accrued charges and deferred income | 492/3 | €34 | - | -€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,938 | €7,924 | -€14 | -0.2% |
| Other operating charges | 640/8 | €2,399 | €2,345 | -€54 | -2.3% |
| Gross operating margin | 9900 | €27,396 | €33,519 | +€6,123 | +22.4% |
| Operating profit (loss) | 9901 | €17,058 | €23,250 | +€6,191 | +36.3% |
| Financial income | 75/76B | €609 | €8 | -€600 | -98.6% |
| Recurring financial income | 75 | €609 | €8 | -€600 | -98.6% |
| Financial charges | 65/66B | €6,136 | €6,439 | +€302 | +4.9% |
| Recurring financial charges | 65 | €6,136 | €6,439 | +€302 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €11,531 | €16,820 | +€5,289 | +45.9% |
| Income taxes | 67/77 | - | -€1,000 | -€1,000 | |
| Profit (loss) for the period | 9904 | €11,531 | €17,820 | +€6,289 | +54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,531 | €17,820 | +€6,289 | +54.5% |
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 20 October 2026 via checked.be.