VAN HEYKAR: 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 HEYKAR
Largest movements
- Receivables within one year +€39,173
up €39,173 (+63181.5%), from €62 to €39,235
- Cash +€8,197
up €8,197 (+4225.4%), from €194 to €8,391
mainly Net result for the year (+€26,205) and Tax, wage and social debts (+€21,501)
- Reserves +€26,200
up €26,200 (+1408.6%), from €1,860 to €28,060
of which Distributable reserves: +€26,200
- Tax, wage and social debts +€21,501
new in 2025: €21,501
- Other debts -€725
no longer reported in 2025 (was €725)
- Gross operating margin +€43,148
up €43,148, from -€3,453 to €39,695
- Taxes +€13,113
new in 2025: €13,113
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 | €256 | €47,626 | +€47,370 | +18503.8% |
| Current assets | 29/58 | €256 | €47,626 | +€47,370 | +18503.8% |
| Amounts receivable within one year | 40/41 | €62 | €39,235 | +€39,173 | +63181.5% |
| Other amounts receivable | 41 | €62 | €39,235 | +€39,173 | +63181.5% |
| Cash at bank and in hand | 54/58 | €194 | €8,391 | +€8,197 | +4225.4% |
| Total equity and liabilities | 10/49 | €256 | €47,626 | +€47,370 | +18503.8% |
| Equity | 10/15 | -€469 | €25,737 | +€26,206 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €28,060 | +€26,200 | +1408.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €26,200 | +€26,200 | |
| Profit (loss) carried forward | 14 | -€20,929 | -€20,923 | +€6 | 0.0% |
| Amounts payable | 17/49 | €725 | €21,889 | +€21,164 | +2919.2% |
| Amounts payable within one year | 42/48 | €725 | €21,889 | +€21,164 | +2919.2% |
| Trade debts | 44 | - | €388 | +€388 | |
| Suppliers | 440/4 | - | €388 | +€388 | |
| Taxes, remuneration and social security | 45 | - | €21,501 | +€21,501 | |
| Taxes | 450/3 | - | €21,501 | +€21,501 | |
| Other amounts payable | 47/48 | €725 | - | -€725 | |
| Gross operating margin | 9900 | -€3,453 | €39,695 | +€43,148 | |
| Operating profit (loss) | 9901 | -€3,453 | €39,695 | +€43,148 | |
| Financial charges | 65/66B | - | €377 | +€377 | |
| Recurring financial charges | 65 | - | €377 | +€377 | |
| Profit (loss) for the period before taxes | 9903 | -€3,453 | €39,318 | +€42,771 | |
| Income taxes | 67/77 | - | €13,113 | +€13,113 | |
| Profit (loss) for the period | 9904 | -€3,453 | €26,205 | +€29,658 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,453 | €26,205 | +€29,658 |
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 8 October 2026 via checked.be.