RIJSCHOLEN HEYMANS BV: 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.
RIJSCHOLEN HEYMANS BV
Largest movements
- Receivables within one year +€338,105
up €338,105 (+94.8%), from €356,817 to €694,922
of which Trade receivables: +€337,860
- Cash -€10,104
down €10,104 (-98.4%), from €10,264 to €161
mainly Receivables within one year (-€338,105) and Net result for the year (-€1,664)
- Tax, wage and social debts +€240,310
up €240,310 (+76.3%), from €314,898 to €555,208
of which Taxes: +€185,594
- Trade debts +€87,835
up €87,835 (+1,016%), from €8,644 to €96,480
- Staff costs +€172,090
up €172,090 (+18.6%), from €925,486 to €1.1m
- Gross operating margin +€169,683
up €169,683 (+17.9%), from €950,089 to €1.1m
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 | €367,331 | €695,082 | +€327,751 | +89.2% |
| Fixed assets | 21/28 | €250 | - | -€250 | |
| Tangible fixed assets | 22/27 | €250 | - | -€250 | |
| Furniture and vehicles | 24 | €250 | - | -€250 | |
| Current assets | 29/58 | €367,081 | €695,082 | +€328,001 | +89.4% |
| Amounts receivable within one year | 40/41 | €356,817 | €694,922 | +€338,105 | +94.8% |
| Trade receivables | 40 | €320,425 | €658,286 | +€337,860 | +105% |
| Other amounts receivable | 41 | €36,391 | €36,636 | +€245 | +0.7% |
| Cash at bank and in hand | 54/58 | €10,264 | €161 | -€10,104 | -98.4% |
| Total equity and liabilities | 10/49 | €367,331 | €695,082 | +€327,751 | +89.2% |
| Equity | 10/15 | €43,789 | €42,125 | -€1,664 | -3.8% |
| Contributions | 10/11 | €9,750 | €9,750 | = | 0.0% |
| Contributions outside capital | 11 | €9,750 | €9,750 | = | 0.0% |
| Other | 1109/19 | €9,750 | €9,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,039 | €32,375 | -€1,664 | -4.9% |
| Amounts payable | 17/49 | €323,542 | €652,958 | +€329,415 | +102% |
| Amounts payable within one year | 42/48 | €323,542 | €652,958 | +€329,415 | +102% |
| Trade debts | 44 | €8,644 | €96,480 | +€87,835 | +1,016% |
| Suppliers | 440/4 | €8,644 | €96,480 | +€87,835 | +1,016% |
| Taxes, remuneration and social security | 45 | €314,898 | €555,208 | +€240,310 | +76.3% |
| Taxes | 450/3 | €166,023 | €351,616 | +€185,594 | +112% |
| Remuneration and social security | 454/9 | €148,875 | €203,591 | +€54,716 | +36.8% |
| Other amounts payable | 47/48 | - | €1,271 | +€1,271 | |
| Non-recurring operating income | 76A | - | €2,023 | +€2,023 | |
| Remuneration, social security and pensions | 62 | €925,486 | €1,097,577 | +€172,090 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,002 | - | -€3,002 | |
| Other operating charges | 640/8 | €1,474 | €8,528 | +€7,055 | +479% |
| Gross operating margin | 9900 | €950,089 | €1,119,772 | +€169,683 | +17.9% |
| Operating profit (loss) | 9901 | €20,127 | €13,667 | -€6,460 | -32.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €540 | €2,717 | +€2,177 | +403% |
| Recurring financial charges | 65 | €540 | €2,717 | +€2,177 | +403% |
| Profit (loss) for the period before taxes | 9903 | €19,587 | €10,950 | -€8,637 | -44.1% |
| Income taxes | 67/77 | €9,568 | €12,614 | +€3,046 | +31.8% |
| Profit (loss) for the period | 9904 | €10,018 | -€1,664 | -€11,683 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,018 | -€1,664 | -€11,683 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.