De Helpende Hand: 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.
De Helpende Hand
Largest movements
- Cash +€21,381
up €21,381 (+91.2%), from €23,444 to €44,826
mainly Net result for the year (+€38,324) and Trade debts (+€15,712)
- Receivables within one year +€17,305
up €17,305 (+111%), from €15,626 to €32,931
of which Other amounts receivable: +€15,050
- Tangible fixed assets -€1,022
down €1,022 (-23.5%), from €4,347 to €3,325
of which Plant, machinery and equipment: -€1,057
- Profit (loss) carried forward +€38,324
up €38,324, from -€10,072 to €28,251
- Advances received -€17,177
no longer reported in 2025 (was €17,177)
- Trade debts +€15,712
up €15,712 (+127%), from €12,417 to €28,129
- Tax, wage and social debts +€7,816
up €7,816 (+181%), from €4,320 to €12,137
of which Taxes: +€10,209
- Debts after one year -€3,465
down €3,465 (-36.6%), from €9,465 to €6,000
- Gross operating margin +€73,961
up €73,961 (+481%), from €15,374 to €89,334
- Staff costs +€21,587
up €21,587 (+264%), from €8,163 to €29,750
- Taxes +€12,705
new in 2025: €12,705
- Depreciation -€2,622
down €2,622 (-55.6%), from €4,713 to €2,091
- Other operating charges +€1,501
up €1,501 (+41.8%), from €3,589 to €5,091
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 | €53,052 | €90,582 | +€37,530 | +70.7% |
| Fixed assets | 21/28 | €4,989 | €4,167 | -€822 | -16.5% |
| Tangible fixed assets | 22/27 | €4,347 | €3,325 | -€1,022 | -23.5% |
| Plant, machinery and equipment | 23 | €2,818 | €1,761 | -€1,057 | -37.5% |
| Furniture and vehicles | 24 | €1,529 | €1,564 | +€34 | +2.3% |
| Financial fixed assets | 28 | €641 | €841 | +€200 | +31.2% |
| Current assets | 29/58 | €48,063 | €86,415 | +€38,352 | +79.8% |
| Stocks and contracts in progress | 3 | €8,993 | €8,659 | -€334 | -3.7% |
| Contracts in progress | 37 | €8,993 | €8,659 | -€334 | -3.7% |
| Amounts receivable within one year | 40/41 | €15,626 | €32,931 | +€17,305 | +111% |
| Trade receivables | 40 | €15,626 | €17,881 | +€2,256 | +14.4% |
| Other amounts receivable | 41 | - | €15,050 | +€15,050 | |
| Cash at bank and in hand | 54/58 | €23,444 | €44,826 | +€21,381 | +91.2% |
| Total equity and liabilities | 10/49 | €53,052 | €90,582 | +€37,530 | +70.7% |
| Equity | 10/15 | -€72 | €38,251 | +€38,324 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,072 | €28,251 | +€38,324 | |
| Amounts payable | 17/49 | €53,124 | €52,331 | -€793 | -1.5% |
| Amounts payable after more than one year | 17 | €9,465 | €6,000 | -€3,465 | -36.6% |
| Financial debts | 170/4 | €9,465 | €6,000 | -€3,465 | -36.6% |
| Amounts payable within one year | 42/48 | €43,659 | €46,331 | +€2,672 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €4,065 | €3,465 | -€599 | -14.7% |
| Trade debts | 44 | €12,417 | €28,129 | +€15,712 | +127% |
| Suppliers | 440/4 | €12,417 | €28,129 | +€15,712 | +127% |
| Advances received on contracts in progress | 46 | €17,177 | - | -€17,177 | |
| Taxes, remuneration and social security | 45 | €4,320 | €12,137 | +€7,816 | +181% |
| Taxes | 450/3 | €1,928 | €12,137 | +€10,209 | +530% |
| Remuneration and social security | 454/9 | €2,392 | - | -€2,392 | |
| Other amounts payable | 47/48 | €5,680 | €2,600 | -€3,080 | -54.2% |
| Remuneration, social security and pensions | 62 | €8,163 | €29,750 | +€21,587 | +264% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,713 | €2,091 | -€2,622 | -55.6% |
| Other operating charges | 640/8 | €3,589 | €5,091 | +€1,501 | +41.8% |
| Non-recurring operating charges | 66A | €2,697 | - | -€2,697 | |
| Gross operating margin | 9900 | €15,374 | €89,334 | +€73,961 | +481% |
| Operating profit (loss) | 9901 | -€3,789 | €52,402 | +€56,191 | |
| Financial income | 75/76B | €1 | €94 | +€93 | +10,117% |
| Recurring financial income | 75 | €1 | €94 | +€93 | +10,117% |
| Financial charges | 65/66B | €972 | €1,468 | +€496 | +51.0% |
| Recurring financial charges | 65 | €972 | €1,468 | +€496 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,760 | €51,029 | +€55,788 | |
| Income taxes | 67/77 | - | €12,705 | +€12,705 | |
| Profit (loss) for the period | 9904 | -€4,760 | €38,324 | +€43,083 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,760 | €38,324 | +€43,083 |
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 29 October 2026 via checked.be.