DEWAELE HELEEN: 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.
DEWAELE HELEEN
Largest movements
- Cash -€47,952
down €47,952 (-87.5%), from €54,805 to €6,853
mainly Other debts (-€43,232) and Receivables within one year (-€6,281)
- Deferred charges and accrued income -€7,426
down €7,426 (-42.5%), from €17,453 to €10,027
- Receivables within one year +€6,281
up €6,281 (+1,816%), from €346 to €6,627
- Current investments +€2,902
up €2,902 (+31.7%), from €9,157 to €12,060
- Other debts -€43,232
down €43,232 (-62.0%), from €69,756 to €26,524
- Tax, wage and social debts -€3,988
down €3,988 (-67.0%), from €5,950 to €1,962
of which Taxes: -€3,950
- Profit (loss) carried forward +€3,360
up €3,360, from €0 to €3,360
- Trade debts -€2,144
down €2,144 (-100%), from €2,144 to €0
- Gross operating margin -€75,694
down €75,694 (-87.0%), from €86,991 to €11,297
- Taxes -€15,756
down €15,756 (-92.0%), from €17,129 to €1,373
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 | €82,850 | €36,846 | -€46,003 | -55.5% |
| Fixed assets | 21/28 | €1,089 | €1,280 | +€191 | +17.5% |
| Tangible fixed assets | 22/27 | €1,089 | €1,280 | +€191 | +17.5% |
| Plant, machinery and equipment | 23 | €810 | €1,280 | +€470 | +58.1% |
| Furniture and vehicles | 24 | €279 | €0 | -€279 | -100% |
| Current assets | 29/58 | €81,761 | €35,566 | -€46,194 | -56.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €346 | €6,627 | +€6,281 | +1,816% |
| Other amounts receivable | 41 | €346 | €6,627 | +€6,281 | +1,816% |
| Current investments | 50/53 | €9,157 | €12,060 | +€2,902 | +31.7% |
| Cash at bank and in hand | 54/58 | €54,805 | €6,853 | -€47,952 | -87.5% |
| Deferred charges and accrued income | 490/1 | €17,453 | €10,027 | -€7,426 | -42.5% |
| Total equity and liabilities | 10/49 | €82,850 | €36,846 | -€46,003 | -55.5% |
| Equity | 10/15 | €5,000 | €8,360 | +€3,360 | +67.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €3,360 | +€3,360 | |
| Amounts payable | 17/49 | €77,850 | €28,486 | -€49,364 | -63.4% |
| Amounts payable within one year | 42/48 | €77,850 | €28,486 | -€49,364 | -63.4% |
| Trade debts | 44 | €2,144 | €0 | -€2,144 | -100% |
| Suppliers | 440/4 | €2,144 | €0 | -€2,144 | -100% |
| Taxes, remuneration and social security | 45 | €5,950 | €1,962 | -€3,988 | -67.0% |
| Taxes | 450/3 | €3,950 | €0 | -€3,950 | -100% |
| Remuneration and social security | 454/9 | €2,000 | €1,962 | -€38 | -1.9% |
| Other amounts payable | 47/48 | €69,756 | €26,524 | -€43,232 | -62.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,238 | €1,375 | +€137 | +11.0% |
| Other operating charges | 640/8 | €801 | €1,059 | +€258 | +32.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €86,991 | €11,297 | -€75,694 | -87.0% |
| Operating profit (loss) | 9901 | €84,952 | €8,864 | -€76,088 | -89.6% |
| Financial income | 75/76B | €794 | €104 | -€690 | -86.9% |
| Recurring financial income | 75 | €794 | €104 | -€690 | -86.9% |
| Financial charges | 65/66B | €4,913 | €4,235 | -€678 | -13.8% |
| Recurring financial charges | 65 | €4,913 | €4,235 | -€678 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €80,833 | €4,733 | -€76,100 | -94.1% |
| Income taxes | 67/77 | €17,129 | €1,373 | -€15,756 | -92.0% |
| Profit (loss) for the period | 9904 | €63,704 | €3,360 | -€60,344 | -94.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,704 | €3,360 | -€60,344 | -94.7% |
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 20 October 2026 via checked.be.