VAN HECKE: 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.
VAN HECKE
Largest movements
- Cash +€23,501
up €23,501 (+28.5%), from €82,542 to €106,044
mainly Net result for the year (+€31,417) and Other debts (+€7,822)
- Receivables within one year +€6,486
up €6,486 (+182.3%), from €3,558 to €10,044
of which Trade receivables: +€9,844
- Reserves +€16,241
up €16,241 (+20.5%), from €79,033 to €95,274
- Other debts +€7,822
up €7,822 (+910.5%), from €859 to €8,681
- Tax, wage and social debts +€5,271
up €5,271 (+132.9%), from €3,967 to €9,238
- Gross operating margin +€23,095
up €23,095 (+79.5%), from €29,044 to €52,139
- Taxes +€8,767
up €8,767 (+90.5%), from €9,689 to €18,456
- Other operating charges -€616
down €616 (-23.4%), from €2,627 to €2,011
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.
Cash bridge derived
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 | €86,901 | €116,887 | +€29,987 | +34.5% |
| Fixed assets | 21/28 | €800 | €800 | = | 0.0% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €86,101 | €116,087 | +€29,987 | +34.8% |
| Amounts receivable within one year | 40/41 | €3,558 | €10,044 | +€6,486 | +182.3% |
| Trade receivables | 40 | - | €9,844 | +€9,844 | |
| Other amounts receivable | 41 | €3,558 | €199 | -€3,359 | -94.4% |
| Cash at bank and in hand | 54/58 | €82,542 | €106,044 | +€23,501 | +28.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €86,901 | €116,887 | +€29,987 | +34.5% |
| Equity | 10/15 | €81,033 | €97,274 | +€16,241 | +20.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €79,033 | €95,274 | +€16,241 | +20.5% |
| Distributable reserves | 133 | €79,033 | €95,274 | +€16,241 | +20.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,868 | €19,614 | +€13,746 | +234.3% |
| Amounts payable within one year | 42/48 | €5,868 | €19,614 | +€13,746 | +234.3% |
| Trade debts | 44 | €1,042 | €1,695 | +€653 | +62.6% |
| Suppliers | 440/4 | €1,042 | €1,695 | +€653 | +62.6% |
| Taxes, remuneration and social security | 45 | €3,967 | €9,238 | +€5,271 | +132.9% |
| Taxes | 450/3 | €3,967 | €9,238 | +€5,271 | +132.9% |
| Other amounts payable | 47/48 | €859 | €8,681 | +€7,822 | +910.5% |
| Other operating charges | 640/8 | €2,627 | €2,011 | -€616 | -23.4% |
| Gross operating margin | 9900 | €29,044 | €52,139 | +€23,095 | +79.5% |
| Operating profit (loss) | 9901 | €26,417 | €50,128 | +€23,711 | +89.8% |
| Financial income | 75/76B | €471 | €111 | -€360 | -76.4% |
| Recurring financial income | 75 | €471 | €111 | -€360 | -76.4% |
| Financial charges | 65/66B | €623 | €365 | -€258 | -41.3% |
| Recurring financial charges | 65 | €623 | €365 | -€258 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €26,265 | €49,873 | +€23,609 | +89.9% |
| Income taxes | 67/77 | €9,689 | €18,456 | +€8,767 | +90.5% |
| Profit (loss) for the period | 9904 | €16,575 | €31,417 | +€14,842 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,575 | €31,417 | +€14,842 | +89.5% |
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 12 October 2026 via checked.be.