RUDY HEYMANS: what changed
What changed
RUDY HEYMANS
NACE 73.200, Market research and public opinion polling
filed annual accounts (NBB)
Net result for the year
€183,085
2024 · €246,100-€63,015
Equity
€4.9m
2024 · €4.9m-€6,915
Cash
€427,267
2024 · €191,520+€235,747
Balance sheet total
€5.3m
2024 · €5.2m+€178,861
Largest movements
Assets
- Receivables after one year -€320,000
no longer reported in 2025 (was €320,000)
- Cash +€235,747
up €235,747 (+123%), from €191,520 to €427,267
mainly Receivables after one year (+€320,000) and Net result for the year (+€183,085)
- Receivables within one year +€201,173
up €201,173 (+63.6%), from €316,428 to €517,601
of which Other amounts receivable: +€148,542
- Current investments +€97,617
up €97,617 (+3.1%), from €3.2m to €3.3m
Equity and liabilities
- Other debts +€173,057
up €173,057 (+99.4%), from €174,135 to €347,192
Income statement
- Gross operating margin -€97,098
down €97,098, from €61,569 to -€35,529
- Financial income +€43,105
up €43,105 (+13.6%), from €317,471 to €360,576
- Taxes +€10,075
up €10,075 (+19.4%), from €51,968 to €62,043
- Other operating charges -€2,737
down €2,737 (-53.8%), from €5,086 to €2,349
- Financial charges +€1,684
up €1,684 (+7.7%), from €21,953 to €23,637
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
€246,100
Gross operating margin
-€97,098
Other operating charges
+€2,737
Financial income
+€43,105
Financial charges
-€1,684
Taxes
-€10,075
Result 2025
€183,085
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
+€541,621
Investment
-€115,874
Financing
-€190,000
Cash 2024
€191,520
From operations (derived)
+€541,621
Net result for the year
+€183,085
Depreciation
+€53,933
Receivables after one year
+€320,000
Receivables within one year
-€201,173
Trade debts
-€21,403
Tax, wage and social debts
+€34,122
Other debts
+€173,057
Investment (derived)
-€115,874
Investment in fixed assets (net)
-€18,257
Current investments
-€97,617
Financing
-€190,000
Contributions, distributions and other
-€190,000
Cash 2025
€427,267
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,162,375 | €5,341,236 | +€178,861 | +3.5% |
| Fixed assets | 21/28 | €1,159,397 | €1,123,721 | -€35,676 | -3.1% |
| Tangible fixed assets | 22/27 | €556,762 | €511,086 | -€45,676 | -8.2% |
| Land and buildings | 22 | €489,898 | €460,298 | -€29,600 | -6.0% |
| Plant, machinery and equipment | 23 | - | €8,256 | +€8,256 | |
| Furniture and vehicles | 24 | €66,864 | €42,532 | -€24,332 | -36.4% |
| Financial fixed assets | 28 | €602,635 | €612,635 | +€10,000 | +1.7% |
| Current assets | 29/58 | €4,002,978 | €4,217,515 | +€214,537 | +5.4% |
| Amounts receivable after more than one year | 29 | €320,000 | - | -€320,000 | |
| Other amounts receivable | 291 | €320,000 | - | -€320,000 | |
| Amounts receivable within one year | 40/41 | €316,428 | €517,601 | +€201,173 | +63.6% |
| Trade receivables | 40 | - | €52,631 | +€52,631 | |
| Other amounts receivable | 41 | €316,428 | €464,970 | +€148,542 | +46.9% |
| Current investments | 50/53 | €3,175,030 | €3,272,647 | +€97,617 | +3.1% |
| Cash at bank and in hand | 54/58 | €191,520 | €427,267 | +€235,747 | +123% |
| Total equity and liabilities | 10/49 | €5,162,375 | €5,341,236 | +€178,861 | +3.5% |
| Equity | 10/15 | €4,939,131 | €4,932,216 | -€6,915 | -0.1% |
| 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 | €4,901,452 | €4,891,452 | -€10,000 | -0.2% |
| Distributable reserves | 133 | €4,901,452 | €4,891,452 | -€10,000 | -0.2% |
| Profit (loss) carried forward | 14 | -€24,321 | -€21,236 | +€3,085 | +12.7% |
| Amounts payable | 17/49 | €223,244 | €409,020 | +€185,776 | +83.2% |
| Amounts payable within one year | 42/48 | €223,244 | €409,020 | +€185,776 | +83.2% |
| Trade debts | 44 | €21,651 | €248 | -€21,403 | -98.9% |
| Suppliers | 440/4 | €21,651 | €248 | -€21,403 | -98.9% |
| Taxes, remuneration and social security | 45 | €27,458 | €61,580 | +€34,122 | +124% |
| Taxes | 450/3 | €27,458 | €61,580 | +€34,122 | +124% |
| Other amounts payable | 47/48 | €174,135 | €347,192 | +€173,057 | +99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,933 | €53,933 | = | 0.0% |
| Other operating charges | 640/8 | €5,086 | €2,349 | -€2,737 | -53.8% |
| Gross operating margin | 9900 | €61,569 | -€35,529 | -€97,098 | |
| Operating profit (loss) | 9901 | €2,550 | -€91,811 | -€94,361 | |
| Financial income | 75/76B | €317,471 | €360,576 | +€43,105 | +13.6% |
| Recurring financial income | 75 | €317,471 | €360,576 | +€43,105 | +13.6% |
| Financial charges | 65/66B | €21,953 | €23,637 | +€1,684 | +7.7% |
| Recurring financial charges | 65 | €21,953 | €23,637 | +€1,684 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €298,068 | €245,128 | -€52,940 | -17.8% |
| Income taxes | 67/77 | €51,968 | €62,043 | +€10,075 | +19.4% |
| Profit (loss) for the period | 9904 | €246,100 | €183,085 | -€63,015 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €246,100 | €183,085 | -€63,015 | -25.6% |
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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.