Van Hecken Postproduction: 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 Hecken Postproduction
Largest movements
- Cash -€45,406
down €45,406 (-62.6%), from €72,537 to €27,131
mainly Contributions, distributions and other (-€75,600) and Receivables within one year (-€7,213)
- Receivables within one year +€7,213
up €7,213 (+55.7%), from €12,938 to €20,151
of which Trade receivables: +€6,125
- Tangible fixed assets -€1,230
down €1,230 (-23.9%), from €5,142 to €3,912
of which Land and buildings: -€1,139
- Reserves -€23,680
down €23,680 (-35.1%), from €67,481 to €43,801
of which Distributable reserves: -€23,680
- Contributions -€16,600
down €16,600 (-89.2%), from €18,600 to €2,000
- Other debts +€2,210
new in 2026: €2,210
- Tax, wage and social debts -€2,197
down €2,197 (-57.7%), from €3,809 to €1,612
- Gross operating margin -€24,202
down €24,202 (-32.9%), from €73,494 to €49,292
- Taxes -€7,114
down €7,114 (-37.2%), from €19,119 to €12,004
- Depreciation -€1,352
down €1,352 (-52.4%), from €2,582 to €1,230
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,140 | €51,732 | -€39,409 | -43.2% |
| Fixed assets | 21/28 | €5,142 | €3,912 | -€1,230 | -23.9% |
| Tangible fixed assets | 22/27 | €5,142 | €3,912 | -€1,230 | -23.9% |
| Land and buildings | 22 | €4,725 | €3,586 | -€1,139 | -24.1% |
| Plant, machinery and equipment | 23 | €417 | €326 | -€91 | -21.8% |
| Current assets | 29/58 | €85,999 | €47,820 | -€38,179 | -44.4% |
| Amounts receivable within one year | 40/41 | €12,938 | €20,151 | +€7,213 | +55.7% |
| Trade receivables | 40 | €12,044 | €18,168 | +€6,125 | +50.9% |
| Other amounts receivable | 41 | €895 | €1,983 | +€1,088 | +122% |
| Cash at bank and in hand | 54/58 | €72,537 | €27,131 | -€45,406 | -62.6% |
| Deferred charges and accrued income | 490/1 | €523 | €539 | +€15 | +2.9% |
| Total equity and liabilities | 10/49 | €91,140 | €51,732 | -€39,409 | -43.2% |
| Equity | 10/15 | €86,081 | €45,801 | -€40,280 | -46.8% |
| Contributions | 10/11 | €18,600 | €2,000 | -€16,600 | -89.2% |
| Reserves | 13 | €67,481 | €43,801 | -€23,680 | -35.1% |
| Tax-exempt reserves | 132 | €16,481 | €16,481 | = | 0.0% |
| Distributable reserves | 133 | €51,000 | €27,320 | -€23,680 | -46.4% |
| Amounts payable | 17/49 | €5,060 | €5,931 | +€871 | +17.2% |
| Amounts payable within one year | 42/48 | €5,060 | €5,931 | +€871 | +17.2% |
| Trade debts | 44 | €1,251 | €2,109 | +€858 | +68.6% |
| Suppliers | 440/4 | €1,251 | €2,109 | +€858 | +68.6% |
| Taxes, remuneration and social security | 45 | €3,809 | €1,612 | -€2,197 | -57.7% |
| Taxes | 450/3 | €3,809 | €1,612 | -€2,197 | -57.7% |
| Other amounts payable | 47/48 | - | €2,210 | +€2,210 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,582 | €1,230 | -€1,352 | -52.4% |
| Other operating charges | 640/8 | €852 | €520 | -€332 | -39.0% |
| Gross operating margin | 9900 | €73,494 | €49,292 | -€24,202 | -32.9% |
| Operating profit (loss) | 9901 | €70,059 | €47,542 | -€22,517 | -32.1% |
| Financial income | 75/76B | €211 | €3 | -€208 | -98.6% |
| Recurring financial income | 75 | €211 | €3 | -€208 | -98.6% |
| Financial charges | 65/66B | €152 | €221 | +€69 | +45.4% |
| Recurring financial charges | 65 | €152 | €221 | +€69 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | €70,119 | €47,324 | -€22,794 | -32.5% |
| Income taxes | 67/77 | €19,119 | €12,004 | -€7,114 | -37.2% |
| Profit (loss) for the period | 9904 | €51,000 | €35,320 | -€15,680 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,000 | €35,320 | -€15,680 | -30.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.