New Héra: 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.
New Héra
Largest movements
- Receivables within one year +€42,520
up €42,520 (+794%), from €5,356 to €47,876
of which Other amounts receivable: +€36,608
- Deferred charges and accrued income -€1,897
down €1,897 (-86.5%), from €2,193 to €296
- Other debts +€49,462
up €49,462 (+1,949%), from €2,538 to €52,000
- Tax, wage and social debts -€13,483
down €13,483 (-52.6%), from €25,623 to €12,140
- Trade debts +€10,227
up €10,227 (+230%), from €4,438 to €14,665
- Profit (loss) carried forward -€7,577
down €7,577 (-7.6%), from €100,275 to €92,698
- Gross operating margin -€12,127
down €12,127 (-17.0%), from €71,499 to €59,372
- Taxes -€2,995
down €2,995 (-20.0%), from €14,952 to €11,957
- Financial income +€1,078
up €1,078 (+152%), from €707 to €1,785
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 | €135,724 | €174,775 | +€39,051 | +28.8% |
| Fixed assets | 21/28 | €12,789 | €11,232 | -€1,557 | -12.2% |
| Tangible fixed assets | 22/27 | €12,789 | €11,232 | -€1,557 | -12.2% |
| Furniture and vehicles | 24 | €12,789 | €11,232 | -€1,557 | -12.2% |
| Current assets | 29/58 | €122,935 | €163,543 | +€40,608 | +33.0% |
| Amounts receivable within one year | 40/41 | €5,356 | €47,876 | +€42,520 | +794% |
| Trade receivables | 40 | €4,088 | €10,000 | +€5,912 | +145% |
| Other amounts receivable | 41 | €1,268 | €37,876 | +€36,608 | +2,887% |
| Cash at bank and in hand | 54/58 | €115,386 | €115,371 | -€15 | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,193 | €296 | -€1,897 | -86.5% |
| Total equity and liabilities | 10/49 | €135,724 | €174,775 | +€39,051 | +28.8% |
| Equity | 10/15 | €102,775 | €95,198 | -€7,577 | -7.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,275 | €92,698 | -€7,577 | -7.6% |
| Amounts payable | 17/49 | €32,949 | €79,577 | +€46,628 | +142% |
| Amounts payable within one year | 42/48 | €32,599 | €78,805 | +€46,206 | +142% |
| Trade debts | 44 | €4,438 | €14,665 | +€10,227 | +230% |
| Suppliers | 440/4 | €4,438 | €14,665 | +€10,227 | +230% |
| Taxes, remuneration and social security | 45 | €25,623 | €12,140 | -€13,483 | -52.6% |
| Taxes | 450/3 | €25,623 | €12,140 | -€13,483 | -52.6% |
| Other amounts payable | 47/48 | €2,538 | €52,000 | +€49,462 | +1,949% |
| Accrued charges and deferred income | 492/3 | €350 | €772 | +€422 | +121% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,576 | €4,242 | +€666 | +18.6% |
| Other operating charges | 640/8 | - | €412 | +€412 | |
| Gross operating margin | 9900 | €71,499 | €59,372 | -€12,127 | -17.0% |
| Operating profit (loss) | 9901 | €67,923 | €54,718 | -€13,205 | -19.4% |
| Financial income | 75/76B | €707 | €1,785 | +€1,078 | +152% |
| Recurring financial income | 75 | €707 | €1,785 | +€1,078 | +152% |
| Financial charges | 65/66B | €298 | €123 | -€175 | -58.7% |
| Recurring financial charges | 65 | €298 | €123 | -€175 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | €68,332 | €56,380 | -€11,952 | -17.5% |
| Income taxes | 67/77 | €14,952 | €11,957 | -€2,995 | -20.0% |
| Profit (loss) for the period | 9904 | €53,380 | €44,423 | -€8,957 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,380 | €44,423 | -€8,957 | -16.8% |
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 16 October 2026 via checked.be.