VAN HEEST: what changed
Two fiscal 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 HEEST
Largest movements
- Cash -€1,028
down €1,028 (-67.0%), from €1,534 to €506
mainly Net result for the year (-€5,651) and Trade debts (-€1,736)
- Tangible fixed assets -€1,000
down €1,000 (-33.3%), from €3,000 to €2,000
- Profit (loss) carried forward -€5,651
down €5,651 (-7.5%), from -€75,781 to -€81,432
- Other debts +€5,339
up €5,339 (+12.8%), from €41,643 to €46,983
- Trade debts -€1,736
down €1,736 (-41.4%), from €4,189 to €2,453
- Other operating charges -€1,016
down €1,016 (-93.9%), from €1,081 to €66
- Gross operating margin +€668
up €668 (+22.0%), from -€3,032 to -€2,364
- Financial charges +€37
up €37 (+1.7%), from €2,184 to €2,221
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 | €5,051 | €2,998 | -€2,053 | -40.6% |
| Fixed assets | 21/28 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Tangible fixed assets | 22/27 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Plant, machinery and equipment | 23 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Current assets | 29/58 | €2,050 | €998 | -€1,053 | -51.3% |
| Amounts receivable within one year | 40/41 | €517 | €492 | -€25 | -4.8% |
| Other amounts receivable | 41 | €517 | €492 | -€25 | -4.8% |
| Cash at bank and in hand | 54/58 | €1,534 | €506 | -€1,028 | -67.0% |
| Total equity and liabilities | 10/49 | €5,051 | €2,998 | -€2,053 | -40.6% |
| Equity | 10/15 | -€55,781 | -€61,432 | -€5,651 | -10.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,781 | -€81,432 | -€5,651 | -7.5% |
| Amounts payable | 17/49 | €60,831 | €64,429 | +€3,598 | +5.9% |
| Amounts payable within one year | 42/48 | €60,831 | €64,429 | +€3,598 | +5.9% |
| Financial debts | 43 | €14,998 | €14,993 | -€5 | 0.0% |
| Credit institutions | 430/8 | €14,998 | €14,993 | -€5 | 0.0% |
| Trade debts | 44 | €4,189 | €2,453 | -€1,736 | -41.4% |
| Suppliers | 440/4 | €4,189 | €2,453 | -€1,736 | -41.4% |
| Other amounts payable | 47/48 | €41,643 | €46,983 | +€5,339 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,081 | €66 | -€1,016 | -93.9% |
| Gross operating margin | 9900 | -€3,032 | -€2,364 | +€668 | +22.0% |
| Operating profit (loss) | 9901 | -€5,114 | -€3,430 | +€1,683 | +32.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,184 | €2,221 | +€37 | +1.7% |
| Recurring financial charges | 65 | €2,184 | €2,221 | +€37 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,297 | -€5,651 | +€1,646 | +22.6% |
| Profit (loss) for the period | 9904 | -€7,297 | -€5,651 | +€1,646 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,297 | -€5,651 | +€1,646 | +22.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.