LE HEAUME: 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.
LE HEAUME
Largest movements
- Cash +€1,068
up €1,068 (+3.3%), from €32,449 to €33,517
mainly Net result for the year (+€29,635) and Receivables within one year (+€2)
- Profit (loss) carried forward +€29,635
up €29,635 (+24.0%), from -€123,651 to -€94,016
- Other debts -€27,600
down €27,600 (-20.9%), from €131,805 to €104,205
- Tax, wage and social debts -€969
down €969 (-37.2%), from €2,602 to €1,633
of which Taxes: -€2,602
- Gross operating margin +€2,896
up €2,896 (+10.6%), from €27,257 to €30,153
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 | €32,454 | €33,520 | +€1,066 | +3.3% |
| Current assets | 29/58 | €32,454 | €33,520 | +€1,066 | +3.3% |
| Amounts receivable within one year | 40/41 | €5 | €3 | -€2 | -45.7% |
| Other amounts receivable | 41 | €5 | €3 | -€2 | -45.7% |
| Cash at bank and in hand | 54/58 | €32,449 | €33,517 | +€1,068 | +3.3% |
| Total equity and liabilities | 10/49 | €32,454 | €33,520 | +€1,066 | +3.3% |
| Equity | 10/15 | -€101,952 | -€72,317 | +€29,635 | +29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,651 | -€94,016 | +€29,635 | +24.0% |
| Amounts payable | 17/49 | €134,407 | €105,838 | -€28,569 | -21.3% |
| Amounts payable within one year | 42/48 | €134,407 | €105,838 | -€28,569 | -21.3% |
| Taxes, remuneration and social security | 45 | €2,602 | €1,633 | -€969 | -37.2% |
| Taxes | 450/3 | €2,602 | - | -€2,602 | |
| Remuneration and social security | 454/9 | - | €1,633 | +€1,633 | |
| Other amounts payable | 47/48 | €131,805 | €104,205 | -€27,600 | -20.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €27,257 | €30,153 | +€2,896 | +10.6% |
| Operating profit (loss) | 9901 | €26,870 | €29,754 | +€2,884 | +10.7% |
| Financial charges | 65/66B | €122 | €119 | -€3 | -2.7% |
| Recurring financial charges | 65 | €122 | €119 | -€3 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €26,748 | €29,635 | +€2,887 | +10.8% |
| Profit (loss) for the period | 9904 | €26,748 | €29,635 | +€2,887 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,748 | €29,635 | +€2,887 | +10.8% |
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 25 October 2026 via checked.be.