N.V. HEIM-POLLÉ: what changed
What changed
N.V. HEIM-POLLÉ
NACE 46.494, Wholesale of non-electrical household articles
filed annual accounts (NBB)
Net result for the year
-€23,234
2024 · -€3,643-€19,591
Equity
€536,709
2024 · €568,096-€31,387
Cash
€75,943
2024 · €61,917+€14,026
Balance sheet total
€766,229
2024 · €834,138-€67,909
Largest movements
Assets
- Stocks and contracts -€64,786
down €64,786 (-30.0%), from €215,603 to €150,817
- Tangible fixed assets -€15,353
down €15,353 (-46.3%), from €33,126 to €17,773
of which Furniture and vehicles: -€9,841
- Cash +€14,026
up €14,026 (+22.7%), from €61,917 to €75,943
mainly Stocks and contracts (+€64,786) and Depreciation (+€17,353)
Equity and liabilities
- Profit (loss) carried forward -€31,387
new in 2025: -€31,387
- Advances received -€15,634
down €15,634 (-64.7%), from €24,173 to €8,539
- Debts after one year -€15,412
down €15,412 (-47.1%), from €32,709 to €17,297
- Tax, wage and social debts -€10,378
down €10,378 (-66.7%), from €15,567 to €5,190
of which Taxes: -€11,599
Income statement
- Gross operating margin -€41,191
down €41,191 (-65.3%), from €63,093 to €21,902
- Financial income +€18,158
up €18,158 (+127%), from €14,269 to €32,427
of which Non-recurring financial income: +€19,000
- Staff costs -€2,826
down €2,826 (-6.6%), from €42,888 to €40,062
- Depreciation -€1,227
down €1,227 (-6.6%), from €18,579 to €17,353
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€3,643
Gross operating margin
-€41,191
Staff costs
+€2,826
Depreciation
+€1,227
Other operating charges
-€413
Financial income
+€18,158
Financial charges
-€450
Taxes
+€252
Result 2025
-€23,234
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€39,101
Investment
-€2,000
Financing
-€23,075
Cash 2024
€61,917
From operations (derived)
+€39,101
Net result for the year
-€23,234
Depreciation
+€17,353
Stocks and contracts
+€64,786
Receivables within one year
+€1,147
Deferred charges and accrued income
+€649
Trade debts
+€2,612
Tax, wage and social debts
-€10,378
Advances received
-€15,634
Other debts
+€786
Accrued charges and deferred income
+€1,012
Investment (derived)
-€2,000
Investment in fixed assets (net)
-€2,000
Financing
-€23,075
Debts after one year
-€15,412
Current portion of long-term debt
+€460
Short-term financial debts
+€31
Contributions, distributions and other
-€8,153
Cash 2025
€75,943
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €834,138 | €766,229 | -€67,909 | -8.1% |
| Fixed assets | 21/28 | €33,126 | €17,773 | -€15,353 | -46.3% |
| Tangible fixed assets | 22/27 | €33,126 | €17,773 | -€15,353 | -46.3% |
| Land and buildings | 22 | €4,675 | €3,223 | -€1,452 | -31.1% |
| Plant, machinery and equipment | 23 | €4,770 | €710 | -€4,060 | -85.1% |
| Furniture and vehicles | 24 | €23,681 | €13,840 | -€9,841 | -41.6% |
| Current assets | 29/58 | €801,012 | €748,456 | -€52,556 | -6.6% |
| Amounts receivable after more than one year | 29 | €440,000 | €440,000 | = | 0.0% |
| Other amounts receivable | 291 | €440,000 | €440,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €215,603 | €150,817 | -€64,786 | -30.0% |
| Stocks | 30/36 | €215,603 | €150,817 | -€64,786 | -30.0% |
| Amounts receivable within one year | 40/41 | €70,203 | €69,056 | -€1,147 | -1.6% |
| Trade receivables | 40 | €10,550 | €4,000 | -€6,550 | -62.1% |
| Other amounts receivable | 41 | €59,653 | €65,056 | +€5,403 | +9.1% |
| Cash at bank and in hand | 54/58 | €61,917 | €75,943 | +€14,026 | +22.7% |
| Deferred charges and accrued income | 490/1 | €13,289 | €12,639 | -€649 | -4.9% |
| Total equity and liabilities | 10/49 | €834,138 | €766,229 | -€67,909 | -8.1% |
| Equity | 10/15 | €568,096 | €536,709 | -€31,387 | -5.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €506,096 | €506,096 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,431 | €8,431 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,231 | €2,231 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,784 | €29,784 | = | 0.0% |
| Distributable reserves | 133 | €467,881 | €467,881 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€31,387 | -€31,387 | |
| Amounts payable | 17/49 | €266,042 | €229,519 | -€36,522 | -13.7% |
| Amounts payable after more than one year | 17 | €32,709 | €17,297 | -€15,412 | -47.1% |
| Financial debts | 170/4 | €32,709 | €17,297 | -€15,412 | -47.1% |
| Amounts payable within one year | 42/48 | €233,332 | €211,210 | -€22,122 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €14,953 | €15,412 | +€460 | +3.1% |
| Financial debts | 43 | €0 | €31 | +€31 | |
| Credit institutions | 430/8 | €0 | €31 | +€31 | |
| Trade debts | 44 | €61,164 | €63,777 | +€2,612 | +4.3% |
| Suppliers | 440/4 | €61,164 | €63,777 | +€2,612 | +4.3% |
| Advances received on contracts in progress | 46 | €24,173 | €8,539 | -€15,634 | -64.7% |
| Taxes, remuneration and social security | 45 | €15,567 | €5,190 | -€10,378 | -66.7% |
| Taxes | 450/3 | €13,306 | €1,706 | -€11,599 | -87.2% |
| Remuneration and social security | 454/9 | €2,262 | €3,483 | +€1,221 | +54.0% |
| Other amounts payable | 47/48 | €117,475 | €118,262 | +€786 | +0.7% |
| Accrued charges and deferred income | 492/3 | - | €1,012 | +€1,012 | |
| Remuneration, social security and pensions | 62 | €42,888 | €40,062 | -€2,826 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,579 | €17,353 | -€1,227 | -6.6% |
| Other operating charges | 640/8 | €17,333 | €17,747 | +€413 | +2.4% |
| Gross operating margin | 9900 | €63,093 | €21,902 | -€41,191 | -65.3% |
| Operating profit (loss) | 9901 | -€15,708 | -€53,259 | -€37,551 | -239% |
| Financial income | 75/76B | €14,269 | €32,427 | +€18,158 | +127% |
| Recurring financial income | 75 | €14,269 | €13,427 | -€842 | -5.9% |
| Non-recurring financial income | 76B | - | €19,000 | +€19,000 | |
| Financial charges | 65/66B | €1,466 | €1,916 | +€450 | +30.7% |
| Recurring financial charges | 65 | €1,466 | €1,916 | +€450 | +30.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,904 | -€22,747 | -€19,843 | -683% |
| Income taxes | 67/77 | €739 | €487 | -€252 | -34.1% |
| Profit (loss) for the period | 9904 | -€3,643 | -€23,234 | -€19,591 | -538% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,643 | -€23,234 | -€19,591 | -538% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.