VAN HEES AUTOMATISERING: 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 HEES AUTOMATISERING
Largest movements
- Receivables within one year +€32,353
up €32,353 (+230%), from €14,037 to €46,390
of which Trade receivables: +€40,444
- Tangible fixed assets -€18,345
down €18,345 (-10.0%), from €182,716 to €164,371
of which Land and buildings: -€17,255
- Cash -€13,732
down €13,732 (-85.6%), from €16,045 to €2,312
mainly Other debts (-€33,480) and Receivables within one year (-€32,353)
- Current investments -€5,000
down €5,000 (-49.0%), from €10,200 to €5,200
- Deferred charges and accrued income +€4,660
up €4,660 (+211%), from €2,214 to €6,874
- Short-term financial debts +€52,399
new in 2025: €52,399
- Other debts -€33,480
down €33,480 (-42.0%), from €79,694 to €46,214
- Debts after one year -€26,252
down €26,252 (-26.3%), from €99,713 to €73,461
- Tax, wage and social debts +€8,311
up €8,311 (+551%), from €1,507 to €9,819
- Gross operating margin -€29,053
down €29,053 (-34.0%), from €85,355 to €56,302
- Staff costs -€10,010
no longer reported in 2025 (was €10,010)
- Taxes -€6,072
down €6,072 (-44.9%), from €13,523 to €7,451
- Depreciation +€1,549
up €1,549 (+7.3%), from €21,096 to €22,644
- Financial charges +€1,336
up €1,336 (+27.8%), from €4,815 to €6,151
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 | €344,472 | €348,955 | +€4,483 | +1.3% |
| Fixed assets | 21/28 | €196,991 | €178,646 | -€18,345 | -9.3% |
| Tangible fixed assets | 22/27 | €182,716 | €164,371 | -€18,345 | -10.0% |
| Land and buildings | 22 | €169,165 | €151,910 | -€17,255 | -10.2% |
| Plant, machinery and equipment | 23 | €7,668 | €5,462 | -€2,206 | -28.8% |
| Furniture and vehicles | 24 | €5,883 | €7,000 | +€1,117 | +19.0% |
| Financial fixed assets | 28 | €14,275 | €14,275 | = | 0.0% |
| Current assets | 29/58 | €147,481 | €170,309 | +€22,828 | +15.5% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,985 | €9,532 | +€4,547 | +91.2% |
| Stocks | 30/36 | €4,985 | €9,532 | +€4,547 | +91.2% |
| Amounts receivable within one year | 40/41 | €14,037 | €46,390 | +€32,353 | +230% |
| Trade receivables | 40 | €5,946 | €46,390 | +€40,444 | +680% |
| Other amounts receivable | 41 | €8,091 | - | -€8,091 | |
| Current investments | 50/53 | €10,200 | €5,200 | -€5,000 | -49.0% |
| Cash at bank and in hand | 54/58 | €16,045 | €2,312 | -€13,732 | -85.6% |
| Deferred charges and accrued income | 490/1 | €2,214 | €6,874 | +€4,660 | +211% |
| Total equity and liabilities | 10/49 | €344,472 | €348,955 | +€4,483 | +1.3% |
| Equity | 10/15 | €112,641 | €114,360 | +€1,719 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,041 | €95,760 | +€1,719 | +1.8% |
| Distributable reserves | 133 | €94,041 | €95,760 | +€1,719 | +1.8% |
| Amounts payable | 17/49 | €231,830 | €234,595 | +€2,765 | +1.2% |
| Amounts payable after more than one year | 17 | €99,713 | €73,461 | -€26,252 | -26.3% |
| Financial debts | 170/4 | €99,713 | €73,461 | -€26,252 | -26.3% |
| Amounts payable within one year | 42/48 | €132,117 | €161,134 | +€29,017 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €25,800 | €26,252 | +€452 | +1.8% |
| Financial debts | 43 | - | €52,399 | +€52,399 | |
| Credit institutions | 430/8 | - | €52,399 | +€52,399 | |
| Trade debts | 44 | €25,116 | €26,450 | +€1,334 | +5.3% |
| Suppliers | 440/4 | €25,116 | €26,450 | +€1,334 | +5.3% |
| Taxes, remuneration and social security | 45 | €1,507 | €9,819 | +€8,311 | +551% |
| Taxes | 450/3 | €1,507 | €9,819 | +€8,311 | +551% |
| Other amounts payable | 47/48 | €79,694 | €46,214 | -€33,480 | -42.0% |
| Non-recurring operating income | 76A | €9,000 | - | -€9,000 | |
| Remuneration, social security and pensions | 62 | €10,010 | - | -€10,010 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,096 | €22,644 | +€1,549 | +7.3% |
| Other operating charges | 640/8 | €2,076 | €2,070 | -€6 | -0.3% |
| Gross operating margin | 9900 | €85,355 | €56,302 | -€29,053 | -34.0% |
| Operating profit (loss) | 9901 | €52,173 | €31,587 | -€20,586 | -39.5% |
| Financial income | 75/76B | €317 | €285 | -€32 | -10.2% |
| Recurring financial income | 75 | €317 | €285 | -€32 | -10.2% |
| Financial charges | 65/66B | €4,815 | €6,151 | +€1,336 | +27.8% |
| Recurring financial charges | 65 | €4,815 | €6,151 | +€1,336 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €47,675 | €25,721 | -€21,954 | -46.0% |
| Income taxes | 67/77 | €13,523 | €7,451 | -€6,072 | -44.9% |
| Profit (loss) for the period | 9904 | €34,152 | €18,270 | -€15,882 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,152 | €18,270 | -€15,882 | -46.5% |
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 24 October 2026 via checked.be.