N.V. VAN HEE CONSTRUCT: 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.
N.V. VAN HEE CONSTRUCT
Largest movements
- Deferred charges and accrued income -€68,748
no longer reported in 2025 (was €68,748)
- Accrued charges and deferred income -€73,881
no longer reported in 2025 (was €73,881)
- Trade debts -€60,000
no longer reported in 2025 (was €60,000)
- Other debts +€55,000
up €55,000 (+4.4%), from €1.2m to €1.3m
- Financial charges -€24,139
down €24,139 (-99.2%), from €24,324 to €185
- Financial income -€18,324
down €18,324 (-78.1%), from €23,457 to €5,133
- Gross operating margin -€6,891
down €6,891, from €2,498 to -€4,393
- Other operating charges +€939
up €939 (+87.8%), from €1,069 to €2,008
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 | €1,453,357 | €1,374,845 | -€78,512 | -5.4% |
| Current assets | 29/58 | €1,453,357 | €1,374,845 | -€78,512 | -5.4% |
| Amounts receivable within one year | 40/41 | €1,384,227 | €1,374,726 | -€9,501 | -0.7% |
| Trade receivables | 40 | €204,000 | €201,000 | -€3,000 | -1.5% |
| Other amounts receivable | 41 | €1,180,227 | €1,173,726 | -€6,501 | -0.6% |
| Cash at bank and in hand | 54/58 | €382 | €119 | -€263 | -68.8% |
| Deferred charges and accrued income | 490/1 | €68,748 | - | -€68,748 | |
| Total equity and liabilities | 10/49 | €1,453,357 | €1,374,845 | -€78,512 | -5.4% |
| Equity | 10/15 | €80,506 | €79,054 | -€1,453 | -1.8% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €61,126 | €61,126 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €53,689 | €53,689 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,987 | -€56,440 | -€1,453 | -2.6% |
| Amounts payable | 17/49 | €1,372,850 | €1,295,791 | -€77,059 | -5.6% |
| Amounts payable within one year | 42/48 | €1,298,969 | €1,295,791 | -€3,178 | -0.2% |
| Trade debts | 44 | €60,000 | - | -€60,000 | |
| Suppliers | 440/4 | €60,000 | - | -€60,000 | |
| Taxes, remuneration and social security | 45 | - | €1,822 | +€1,822 | |
| Taxes | 450/3 | - | €1,822 | +€1,822 | |
| Other amounts payable | 47/48 | €1,238,969 | €1,293,969 | +€55,000 | +4.4% |
| Accrued charges and deferred income | 492/3 | €73,881 | - | -€73,881 | |
| Other operating charges | 640/8 | €1,069 | €2,008 | +€939 | +87.8% |
| Gross operating margin | 9900 | €2,498 | -€4,393 | -€6,891 | |
| Operating profit (loss) | 9901 | €1,429 | -€6,401 | -€7,830 | |
| Financial income | 75/76B | €23,457 | €5,133 | -€18,324 | -78.1% |
| Recurring financial income | 75 | €23,457 | €5,133 | -€18,324 | -78.1% |
| Financial charges | 65/66B | €24,324 | €185 | -€24,139 | -99.2% |
| Recurring financial charges | 65 | €24,324 | €185 | -€24,139 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | €562 | -€1,453 | -€2,014 | |
| Profit (loss) for the period | 9904 | €562 | -€1,453 | -€2,014 | |
| Profit (loss) for the period to be appropriated | 9905 | €562 | -€1,453 | -€2,014 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.