PETER HEYDE EN CO: 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.
PETER HEYDE EN CO
Largest movements
- Tangible fixed assets -€8,388
down €8,388 (-35.4%), from €23,726 to €15,338
of which Land and buildings: -€8,854
- Receivables within one year +€5,590
up €5,590 (+41.1%), from €13,598 to €19,188
of which Other amounts receivable: +€2,880
- Cash -€2,430
down €2,430 (-1.5%), from €165,798 to €163,368
mainly Contributions, distributions and other (-€23,830) and Receivables within one year (-€5,590)
- Tax, wage and social debts +€5,566
up €5,566 (+103%), from €5,395 to €10,961
of which Taxes: +€5,548
- Current portion of long-term debt -€2,779
no longer reported in 2025 (was €2,779)
- Trade debts -€2,493
no longer reported in 2025 (was €2,493)
- Other debts -€2,179
no longer reported in 2025 (was €2,179)
- Financial income +€1,043
up €1,043 (+146%), from €715 to €1,758
- Gross operating margin +€818
up €818 (+2.1%), from €39,375 to €40,193
- Financial charges -€450
down €450 (-85.1%), from €529 to €79
- Other operating charges +€448
up €448 (+28.3%), from €1,584 to €2,032
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 | €208,072 | €204,293 | -€3,779 | -1.8% |
| Fixed assets | 21/28 | €23,726 | €15,338 | -€8,388 | -35.4% |
| Tangible fixed assets | 22/27 | €23,726 | €15,338 | -€8,388 | -35.4% |
| Land and buildings | 22 | €22,549 | €13,695 | -€8,854 | -39.3% |
| Plant, machinery and equipment | 23 | - | €888 | +€888 | |
| Furniture and vehicles | 24 | €1,177 | €755 | -€422 | -35.9% |
| Current assets | 29/58 | €184,346 | €188,955 | +€4,609 | +2.5% |
| Stocks and contracts in progress | 3 | €4,950 | €6,399 | +€1,449 | +29.3% |
| Stocks | 30/36 | €4,950 | €6,399 | +€1,449 | +29.3% |
| Amounts receivable within one year | 40/41 | €13,598 | €19,188 | +€5,590 | +41.1% |
| Trade receivables | 40 | €11,417 | €14,127 | +€2,710 | +23.7% |
| Other amounts receivable | 41 | €2,181 | €5,061 | +€2,880 | +132% |
| Cash at bank and in hand | 54/58 | €165,798 | €163,368 | -€2,430 | -1.5% |
| Total equity and liabilities | 10/49 | €208,072 | €204,293 | -€3,779 | -1.8% |
| Equity | 10/15 | €195,226 | €193,332 | -€1,894 | -1.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €87,188 | €85,294 | -€1,894 | -2.2% |
| Distributable reserves | 133 | €87,188 | €85,294 | -€1,894 | -2.2% |
| Profit (loss) carried forward | 14 | €98,038 | €98,038 | = | 0.0% |
| Amounts payable | 17/49 | €12,846 | €10,961 | -€1,885 | -14.7% |
| Amounts payable within one year | 42/48 | €12,846 | €10,961 | -€1,885 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €2,779 | - | -€2,779 | |
| Trade debts | 44 | €2,493 | - | -€2,493 | |
| Suppliers | 440/4 | €2,493 | - | -€2,493 | |
| Taxes, remuneration and social security | 45 | €5,395 | €10,961 | +€5,566 | +103% |
| Taxes | 450/3 | €3,879 | €9,427 | +€5,548 | +143% |
| Remuneration and social security | 454/9 | €1,516 | €1,534 | +€18 | +1.2% |
| Other amounts payable | 47/48 | €2,179 | - | -€2,179 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,156 | €9,358 | +€202 | +2.2% |
| Other operating charges | 640/8 | €1,584 | €2,032 | +€448 | +28.3% |
| Gross operating margin | 9900 | €39,375 | €40,193 | +€818 | +2.1% |
| Operating profit (loss) | 9901 | €28,635 | €28,803 | +€168 | +0.6% |
| Financial income | 75/76B | €715 | €1,758 | +€1,043 | +146% |
| Recurring financial income | 75 | €715 | €1,758 | +€1,043 | +146% |
| Financial charges | 65/66B | €529 | €79 | -€450 | -85.1% |
| Recurring financial charges | 65 | €529 | €79 | -€450 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | €28,821 | €30,482 | +€1,661 | +5.8% |
| Income taxes | 67/77 | €8,198 | €8,546 | +€348 | +4.2% |
| Profit (loss) for the period | 9904 | €20,623 | €21,936 | +€1,313 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,623 | €21,936 | +€1,313 | +6.4% |
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 30 October 2026 via checked.be.