KLEINE HEIDE: 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.
KLEINE HEIDE
Largest movements
- Cash -€3,009
down €3,009 (-40.5%), from €7,434 to €4,425
mainly Net result for the year (-€9,124) and Tax, wage and social debts (-€1,247)
- Tangible fixed assets -€2,882
down €2,882 (-2.8%), from €103,954 to €101,072
of which Land and buildings: -€2,052
- Profit (loss) carried forward -€9,124
down €9,124 (-4.5%), from -€203,790 to -€212,914
- Trade debts +€4,362
up €4,362 (+1,471%), from €297 to €4,658
- Tax, wage and social debts -€1,247
down €1,247 (-33.2%), from €3,751 to €2,504
- Gross operating margin -€5,738
down €5,738 (-52.4%), from €10,945 to €5,207
- Taxes -€1,163
down €1,163 (-31.7%), from €3,667 to €2,504
- Financial charges -€798
down €798 (-19.2%), from €4,156 to €3,358
- Other operating charges +€173
up €173 (+3.1%), from €5,541 to €5,714
- Financial income +€127
new in 2025: €127
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 | €115,321 | €109,338 | -€5,983 | -5.2% |
| Fixed assets | 21/28 | €103,954 | €101,072 | -€2,882 | -2.8% |
| Tangible fixed assets | 22/27 | €103,954 | €101,072 | -€2,882 | -2.8% |
| Land and buildings | 22 | €97,846 | €95,794 | -€2,052 | -2.1% |
| Plant, machinery and equipment | 23 | €623 | €319 | -€304 | -48.8% |
| Furniture and vehicles | 24 | €425 | €283 | -€141 | -33.3% |
| Other tangible fixed assets | 26 | €5,060 | €4,675 | -€385 | -7.6% |
| Current assets | 29/58 | €11,368 | €8,267 | -€3,101 | -27.3% |
| Amounts receivable within one year | 40/41 | €3,365 | €3,245 | -€120 | -3.6% |
| Other amounts receivable | 41 | €3,365 | €3,245 | -€120 | -3.6% |
| Cash at bank and in hand | 54/58 | €7,434 | €4,425 | -€3,009 | -40.5% |
| Deferred charges and accrued income | 490/1 | €569 | €596 | +€28 | +4.8% |
| Total equity and liabilities | 10/49 | €115,321 | €109,338 | -€5,983 | -5.2% |
| Equity | 10/15 | €6,877 | -€2,247 | -€9,124 | |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €179,667 | €179,667 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €138,404 | €138,404 | = | 0.0% |
| Distributable reserves | 133 | €38,163 | €38,163 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€203,790 | -€212,914 | -€9,124 | -4.5% |
| Amounts payable | 17/49 | €108,444 | €111,585 | +€3,141 | +2.9% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,048 | €35,162 | +€3,115 | +9.7% |
| Financial debts | 43 | €28,000 | €28,000 | = | 0.0% |
| Credit institutions | 430/8 | €28,000 | €28,000 | = | 0.0% |
| Trade debts | 44 | €297 | €4,658 | +€4,362 | +1,471% |
| Suppliers | 440/4 | €297 | €4,658 | +€4,362 | +1,471% |
| Taxes, remuneration and social security | 45 | €3,751 | €2,504 | -€1,247 | -33.2% |
| Taxes | 450/3 | €3,751 | €2,504 | -€1,247 | -33.2% |
| Accrued charges and deferred income | 492/3 | €1,397 | €1,423 | +€26 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,882 | €2,882 | = | 0.0% |
| Other operating charges | 640/8 | €5,541 | €5,714 | +€173 | +3.1% |
| Gross operating margin | 9900 | €10,945 | €5,207 | -€5,738 | -52.4% |
| Operating profit (loss) | 9901 | €2,522 | -€3,389 | -€5,911 | |
| Financial income | 75/76B | - | €127 | +€127 | |
| Recurring financial income | 75 | - | €127 | +€127 | |
| Financial charges | 65/66B | €4,156 | €3,358 | -€798 | -19.2% |
| Recurring financial charges | 65 | €4,156 | €3,358 | -€798 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,634 | -€6,620 | -€4,987 | -305% |
| Income taxes | 67/77 | €3,667 | €2,504 | -€1,163 | -31.7% |
| Profit (loss) for the period | 9904 | -€5,300 | -€9,124 | -€3,824 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,300 | -€9,124 | -€3,824 | -72.1% |
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 22 October 2026 via checked.be.