hey.: 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.
hey.
Largest movements
- Cash +€9,906
up €9,906 (+39.3%), from €25,189 to €35,095
mainly Net result for the year (+€8,339) and Trade debts (+€3,938)
- Tangible fixed assets -€1,130
down €1,130 (-20.3%), from €5,579 to €4,449
- Profit (loss) carried forward +€8,317
up €8,317 (+51.7%), from €16,090 to €24,407
- Tax, wage and social debts -€5,164
down €5,164 (-49.8%), from €10,360 to €5,196
- Trade debts +€3,938
up €3,938 (+2232.7%), from €176 to €4,114
- Other debts +€1,686
up €1,686 (+78.8%), from €2,141 to €3,827
- Gross operating margin -€5,030
down €5,030 (-28.0%), from €17,964 to €12,934
- Taxes -€1,315
down €1,315 (-36.8%), from €3,571 to €2,256
- Depreciation +€1,059
up €1,059 (+1491.3%), from €71 to €1,130
- Financial charges +€305
up €305 (+75.6%), from €404 to €709
- Other operating charges +€256
up €256 (+84.2%), from €304 to €559
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 | €30,768 | €39,544 | +€8,776 | +28.5% |
| Fixed assets | 21/28 | €5,579 | €4,449 | -€1,130 | -20.3% |
| Tangible fixed assets | 22/27 | €5,579 | €4,449 | -€1,130 | -20.3% |
| Furniture and vehicles | 24 | €5,579 | €4,449 | -€1,130 | -20.3% |
| Current assets | 29/58 | €25,189 | €35,095 | +€9,906 | +39.3% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €25,189 | €35,095 | +€9,906 | +39.3% |
| Total equity and liabilities | 10/49 | €30,768 | €39,544 | +€8,776 | +28.5% |
| Equity | 10/15 | €18,090 | €26,407 | +€8,317 | +46.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,090 | €24,407 | +€8,317 | +51.7% |
| Amounts payable | 17/49 | €12,677 | €13,136 | +€459 | +3.6% |
| Amounts payable within one year | 42/48 | €12,677 | €13,136 | +€459 | +3.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €176 | €4,114 | +€3,938 | +2232.7% |
| Suppliers | 440/4 | €176 | €4,114 | +€3,938 | +2232.7% |
| Taxes, remuneration and social security | 45 | €10,360 | €5,196 | -€5,164 | -49.8% |
| Taxes | 450/3 | €10,360 | €5,196 | -€5,164 | -49.8% |
| Other amounts payable | 47/48 | €2,141 | €3,827 | +€1,686 | +78.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €1,130 | +€1,059 | +1491.3% |
| Other operating charges | 640/8 | €304 | €559 | +€256 | +84.2% |
| Gross operating margin | 9900 | €17,964 | €12,934 | -€5,030 | -28.0% |
| Operating profit (loss) | 9901 | €17,590 | €11,245 | -€6,345 | -36.1% |
| Financial income | 75/76B | €9 | €58 | +€49 | +526.8% |
| Recurring financial income | 75 | €9 | €58 | +€49 | +526.8% |
| Financial charges | 65/66B | €404 | €709 | +€305 | +75.6% |
| Recurring financial charges | 65 | €404 | €709 | +€305 | +75.6% |
| Profit (loss) for the period before taxes | 9903 | €17,195 | €10,594 | -€6,601 | -38.4% |
| Income taxes | 67/77 | €3,571 | €2,256 | -€1,315 | -36.8% |
| Profit (loss) for the period | 9904 | €13,625 | €8,339 | -€5,286 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,625 | €8,339 | -€5,286 | -38.8% |
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 30 September 2026 via checked.be.