Les Maisons Héda: 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.
Les Maisons Héda
Largest movements
- Cash -€19,681
down €19,681 (-90.4%), from €21,781 to €2,100
mainly Receivables within one year (-€16,738) and Debts after one year (-€4,842)
- Receivables within one year +€16,738
up €16,738 (+120%), from €13,978 to €30,716
of which Trade receivables: +€17,141
- Deferred charges and accrued income -€2,560
down €2,560 (-56.6%), from €4,527 to €1,967
- Stocks and contracts +€932
new in 2025: €932
- Debts after one year -€4,842
down €4,842 (-20.6%), from €23,483 to €18,641
- Profit (loss) carried forward +€2,413
up €2,413 (+24.8%), from -€9,713 to -€7,299
- Tax, wage and social debts -€2,297
down €2,297 (-15.5%), from €14,831 to €12,534
of which Remuneration and social security: -€2,178
- Gross operating margin -€7,222
down €7,222 (-52.9%), from €13,652 to €6,430
- Other operating charges -€641
down €641 (-17.7%), from €3,627 to €2,986
- Taxes +€488
up €488 (+294%), from €166 to €654
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 | €40,286 | €35,715 | -€4,571 | -11.3% |
| Current assets | 29/58 | €40,286 | €35,715 | -€4,571 | -11.3% |
| Stocks and contracts in progress | 3 | - | €932 | +€932 | |
| Stocks | 30/36 | - | €932 | +€932 | |
| Amounts receivable within one year | 40/41 | €13,978 | €30,716 | +€16,738 | +120% |
| Trade receivables | 40 | €13,575 | €30,716 | +€17,141 | +126% |
| Other amounts receivable | 41 | €403 | - | -€403 | |
| Cash at bank and in hand | 54/58 | €21,781 | €2,100 | -€19,681 | -90.4% |
| Deferred charges and accrued income | 490/1 | €4,527 | €1,967 | -€2,560 | -56.6% |
| Total equity and liabilities | 10/49 | €40,286 | €35,715 | -€4,571 | -11.3% |
| Equity | 10/15 | -€2,713 | -€299 | +€2,413 | +89.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,713 | -€7,299 | +€2,413 | +24.8% |
| Amounts payable | 17/49 | €42,999 | €36,015 | -€6,984 | -16.2% |
| Amounts payable after more than one year | 17 | €23,483 | €18,641 | -€4,842 | -20.6% |
| Other amounts payable | 178/9 | €23,483 | €18,641 | -€4,842 | -20.6% |
| Amounts payable within one year | 42/48 | €19,516 | €17,374 | -€2,142 | -11.0% |
| Trade debts | 44 | €4,685 | €4,840 | +€155 | +3.3% |
| Suppliers | 440/4 | €4,685 | €4,840 | +€155 | +3.3% |
| Taxes, remuneration and social security | 45 | €14,831 | €12,534 | -€2,297 | -15.5% |
| Taxes | 450/3 | €10,831 | €10,712 | -€119 | -1.1% |
| Remuneration and social security | 454/9 | €4,000 | €1,822 | -€2,178 | -54.5% |
| Other operating charges | 640/8 | €3,627 | €2,986 | -€641 | -17.7% |
| Gross operating margin | 9900 | €13,652 | €6,430 | -€7,222 | -52.9% |
| Operating profit (loss) | 9901 | €10,025 | €3,444 | -€6,581 | -65.6% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.5% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.5% |
| Financial charges | 65/66B | €405 | €377 | -€28 | -6.9% |
| Recurring financial charges | 65 | €405 | €377 | -€28 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €9,624 | €3,067 | -€6,557 | -68.1% |
| Income taxes | 67/77 | €166 | €654 | +€488 | +294% |
| Profit (loss) for the period | 9904 | €9,458 | €2,413 | -€7,045 | -74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,458 | €2,413 | -€7,045 | -74.5% |
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.