TRANSPORT HEPP: 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.
TRANSPORT HEPP
Largest movements
- Cash +€69,737
up €69,737 (+30.7%), from €227,469 to €297,206
mainly Net result for the year (+€29,543) and Depreciation (+€20,214)
- Tangible fixed assets -€20,214
down €20,214 (-59.9%), from €33,772 to €13,558
of which Plant, machinery and equipment: -€18,344
- Receivables within one year -€19,270
down €19,270 (-22.7%), from €84,747 to €65,477
- Profit (loss) carried forward +€29,543
up €29,543 (+9.7%), from €305,021 to €334,564
- Tax, wage and social debts +€6,628
up €6,628 (+97.0%), from €6,835 to €13,463
of which Taxes: +€8,464
- Trade debts -€5,272
down €5,272 (-19.2%), from €27,479 to €22,208
- Depreciation -€13,916
down €13,916 (-40.8%), from €34,130 to €20,214
- Gross operating margin +€4,543
up €4,543 (+5.5%), from €81,956 to €86,499
- Taxes +€4,504
up €4,504 (+114%), from €3,960 to €8,464
- Financial income +€2,724
up €2,724 (+52.3%), from €5,205 to €7,928
- Staff costs +€1,186
up €1,186 (+4.1%), from €28,674 to €29,859
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 | €347,829 | €378,728 | +€30,899 | +8.9% |
| Fixed assets | 21/28 | €33,907 | €13,693 | -€20,214 | -59.6% |
| Tangible fixed assets | 22/27 | €33,772 | €13,558 | -€20,214 | -59.9% |
| Plant, machinery and equipment | 23 | €29,810 | €11,466 | -€18,344 | -61.5% |
| Furniture and vehicles | 24 | €3,962 | €2,092 | -€1,870 | -47.2% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €313,922 | €365,035 | +€51,113 | +16.3% |
| Amounts receivable within one year | 40/41 | €84,747 | €65,477 | -€19,270 | -22.7% |
| Trade receivables | 40 | €84,747 | €65,477 | -€19,270 | -22.7% |
| Cash at bank and in hand | 54/58 | €227,469 | €297,206 | +€69,737 | +30.7% |
| Deferred charges and accrued income | 490/1 | €1,706 | €2,353 | +€647 | +37.9% |
| Total equity and liabilities | 10/49 | €347,829 | €378,728 | +€30,899 | +8.9% |
| Equity | 10/15 | €313,077 | €342,620 | +€29,543 | +9.4% |
| Contributions | 10/11 | €8,057 | €8,057 | = | 0.0% |
| Capital | 10 | €8,057 | €8,057 | = | 0.0% |
| Issued capital | 100 | €8,057 | €8,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | €305,021 | €334,564 | +€29,543 | +9.7% |
| Amounts payable | 17/49 | €34,752 | €36,108 | +€1,356 | +3.9% |
| Amounts payable within one year | 42/48 | €34,752 | €36,108 | +€1,356 | +3.9% |
| Trade debts | 44 | €27,479 | €22,208 | -€5,272 | -19.2% |
| Suppliers | 440/4 | €27,479 | €22,208 | -€5,272 | -19.2% |
| Taxes, remuneration and social security | 45 | €6,835 | €13,463 | +€6,628 | +97.0% |
| Taxes | 450/3 | - | €8,464 | +€8,464 | |
| Remuneration and social security | 454/9 | €6,835 | €4,998 | -€1,837 | -26.9% |
| Other amounts payable | 47/48 | €438 | €438 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €28,674 | €29,859 | +€1,186 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,130 | €20,214 | -€13,916 | -40.8% |
| Other operating charges | 640/8 | €5,165 | €4,885 | -€280 | -5.4% |
| Gross operating margin | 9900 | €81,956 | €86,499 | +€4,543 | +5.5% |
| Operating profit (loss) | 9901 | €13,987 | €31,540 | +€17,553 | +125% |
| Financial income | 75/76B | €5,205 | €7,928 | +€2,724 | +52.3% |
| Recurring financial income | 75 | €5,205 | €7,928 | +€2,724 | +52.3% |
| Financial charges | 65/66B | €1,564 | €1,461 | -€103 | -6.6% |
| Recurring financial charges | 65 | €1,564 | €1,461 | -€103 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €17,628 | €38,008 | +€20,380 | +116% |
| Income taxes | 67/77 | €3,960 | €8,464 | +€4,504 | +114% |
| Profit (loss) for the period | 9904 | €13,667 | €29,543 | +€15,876 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €13,667 | €29,543 | +€15,876 | +116% |
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 19 October 2026 via checked.be.