van Heule Solutions: 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 Heule Solutions
Largest movements
- Cash +€38,548
up €38,548 (+104%), from €36,909 to €75,457
mainly Net result for the year (+€37,906) and Tax, wage and social debts (+€10,608)
- Tangible fixed assets +€8,209
new in 2025: €8,209
of which Furniture and vehicles: +€4,350
- Profit (loss) carried forward +€37,906
up €37,906 (+130%), from €29,234 to €67,140
- Tax, wage and social debts +€10,608
up €10,608 (+77.1%), from €13,750 to €24,358
- Other debts -€1,291
down €1,291 (-84.0%), from €1,537 to €246
- Gross operating margin +€11,841
up €11,841 (+30.8%), from €38,417 to €50,258
- Taxes +€2,560
up €2,560 (+32.6%), from €7,861 to €10,421
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 | €47,814 | €95,879 | +€48,065 | +101% |
| Formation expenses | 20 | €313 | - | -€313 | |
| Fixed assets | 21/28 | - | €8,209 | +€8,209 | |
| Tangible fixed assets | 22/27 | - | €8,209 | +€8,209 | |
| Plant, machinery and equipment | 23 | - | €3,859 | +€3,859 | |
| Furniture and vehicles | 24 | - | €4,350 | +€4,350 | |
| Current assets | 29/58 | €47,501 | €87,670 | +€40,169 | +84.6% |
| Amounts receivable within one year | 40/41 | €10,216 | €10,880 | +€665 | +6.5% |
| Trade receivables | 40 | €9,825 | €10,878 | +€1,053 | +10.7% |
| Other amounts receivable | 41 | €390 | €2 | -€388 | -99.4% |
| Cash at bank and in hand | 54/58 | €36,909 | €75,457 | +€38,548 | +104% |
| Deferred charges and accrued income | 490/1 | €377 | €1,333 | +€956 | +254% |
| Total equity and liabilities | 10/49 | €47,814 | €95,879 | +€48,065 | +101% |
| Equity | 10/15 | €30,734 | €68,640 | +€37,906 | +123% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,234 | €67,140 | +€37,906 | +130% |
| Amounts payable | 17/49 | €17,079 | €27,238 | +€10,159 | +59.5% |
| Amounts payable within one year | 42/48 | €17,014 | €27,171 | +€10,158 | +59.7% |
| Trade debts | 44 | €1,727 | €2,567 | +€841 | +48.7% |
| Suppliers | 440/4 | €1,727 | €2,567 | +€841 | +48.7% |
| Taxes, remuneration and social security | 45 | €13,750 | €24,358 | +€10,608 | +77.1% |
| Taxes | 450/3 | €13,750 | €24,358 | +€10,608 | +77.1% |
| Other amounts payable | 47/48 | €1,537 | €246 | -€1,291 | -84.0% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €689 | €887 | +€199 | +28.8% |
| Other operating charges | 640/8 | €578 | €598 | +€20 | +3.4% |
| Gross operating margin | 9900 | €38,417 | €50,258 | +€11,841 | +30.8% |
| Operating profit (loss) | 9901 | €37,150 | €48,773 | +€11,623 | +31.3% |
| Financial income | 75/76B | €0 | €6 | +€6 | +6,889% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +6,889% |
| Financial charges | 65/66B | €55 | €452 | +€397 | +728% |
| Recurring financial charges | 65 | €55 | €452 | +€397 | +728% |
| Profit (loss) for the period before taxes | 9903 | €37,095 | €48,327 | +€11,232 | +30.3% |
| Income taxes | 67/77 | €7,861 | €10,421 | +€2,560 | +32.6% |
| Profit (loss) for the period | 9904 | €29,234 | €37,906 | +€8,672 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,234 | €37,906 | +€8,672 | +29.7% |
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 16 October 2026 via checked.be.