VAN HECKE, E-B.V.B.A.: 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, E-B.V.B.A.
Largest movements
- Receivables within one year -€369,243
down €369,243 (-72.9%), from €506,187 to €136,944
of which Other amounts receivable: -€322,740
- Current investments +€240,000
new in 2025: €240,000
- Tangible fixed assets +€66,228
up €66,228 (+205%), from €32,273 to €98,501
of which Furniture and vehicles: +€67,172
- Stocks and contracts -€28,703
no longer reported in 2025 (was €28,703)
- Cash -€8,975
down €8,975 (-19.0%), from €47,149 to €38,174
mainly Current investments (-€240,000) and Trade debts (-€152,296)
- Trade debts -€152,296
down €152,296 (-88.6%), from €171,918 to €19,622
- Reserves +€46,032
up €46,032 (+10.6%), from €432,275 to €478,307
of which Distributable reserves: +€46,032
- Tax, wage and social debts +€8,756
up €8,756 (+297%), from €2,950 to €11,706
- Gross operating margin +€47,150
up €47,150 (+99.2%), from €47,544 to €94,694
- Taxes +€14,326
up €14,326 (+183%), from €7,817 to €22,143
- Depreciation +€2,027
up €2,027 (+8.5%), from €23,758 to €25,785
- Financial charges -€1,543
down €1,543 (-86.0%), from €1,793 to €250
- Financial income -€1,004
down €1,004 (-68.8%), from €1,458 to €454
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 | €616,328 | €517,939 | -€98,389 | -16.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €32,273 | €98,501 | +€66,228 | +205% |
| Tangible fixed assets | 22/27 | €32,273 | €98,501 | +€66,228 | +205% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €3,857 | €2,913 | -€944 | -24.5% |
| Furniture and vehicles | 24 | €28,416 | €95,588 | +€67,172 | +236% |
| Current assets | 29/58 | €584,055 | €419,438 | -€164,617 | -28.2% |
| Stocks and contracts in progress | 3 | €28,703 | - | -€28,703 | |
| Contracts in progress | 37 | €28,703 | - | -€28,703 | |
| Amounts receivable within one year | 40/41 | €506,187 | €136,944 | -€369,243 | -72.9% |
| Trade receivables | 40 | €66,576 | €20,074 | -€46,503 | -69.8% |
| Other amounts receivable | 41 | €439,611 | €116,871 | -€322,740 | -73.4% |
| Current investments | 50/53 | - | €240,000 | +€240,000 | |
| Cash at bank and in hand | 54/58 | €47,149 | €38,174 | -€8,975 | -19.0% |
| Deferred charges and accrued income | 490/1 | €2,016 | €4,320 | +€2,304 | +114% |
| Total equity and liabilities | 10/49 | €616,328 | €517,939 | -€98,389 | -16.0% |
| Equity | 10/15 | €438,475 | €484,507 | +€46,032 | +10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €432,275 | €478,307 | +€46,032 | +10.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | +€0 | 0.0% |
| Distributable reserves | 133 | €430,416 | €476,448 | +€46,032 | +10.7% |
| Amounts payable | 17/49 | €177,853 | €33,432 | -€144,421 | -81.2% |
| Amounts payable within one year | 42/48 | €177,853 | €33,432 | -€144,421 | -81.2% |
| Trade debts | 44 | €171,918 | €19,622 | -€152,296 | -88.6% |
| Suppliers | 440/4 | €171,918 | €19,622 | -€152,296 | -88.6% |
| Taxes, remuneration and social security | 45 | €2,950 | €11,706 | +€8,756 | +297% |
| Taxes | 450/3 | €2,950 | €11,706 | +€8,756 | +297% |
| Other amounts payable | 47/48 | €2,985 | €2,104 | -€881 | -29.5% |
| Non-recurring operating income | 76A | - | €30,855 | +€30,855 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,758 | €25,785 | +€2,027 | +8.5% |
| Other operating charges | 640/8 | €383 | €939 | +€556 | +145% |
| Gross operating margin | 9900 | €47,544 | €94,694 | +€47,150 | +99.2% |
| Operating profit (loss) | 9901 | €23,403 | €67,970 | +€44,567 | +190% |
| Financial income | 75/76B | €1,458 | €454 | -€1,004 | -68.8% |
| Recurring financial income | 75 | €1,458 | €454 | -€1,004 | -68.8% |
| Financial charges | 65/66B | €1,793 | €250 | -€1,543 | -86.0% |
| Recurring financial charges | 65 | €1,793 | €250 | -€1,543 | -86.0% |
| Profit (loss) for the period before taxes | 9903 | €23,068 | €68,175 | +€45,107 | +196% |
| Income taxes | 67/77 | €7,817 | €22,143 | +€14,326 | +183% |
| Profit (loss) for the period | 9904 | €15,251 | €46,032 | +€30,781 | +202% |
| Profit (loss) for the period to be appropriated | 9905 | €15,251 | €46,032 | +€30,781 | +202% |
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 21 October 2026 via checked.be.