Dr. HELLEMANS KRIS: 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.
Dr. HELLEMANS KRIS
Largest movements
- Current investments +€49,517
up €49,517 (+22.4%), from €221,360 to €270,877
- Tangible fixed assets -€15,784
down €15,784 (-13.4%), from €117,894 to €102,110
of which Land and buildings: -€14,589
- Receivables within one year +€6,882
up €6,882 (+98.0%), from €7,024 to €13,907
of which Other amounts receivable: +€5,897
- Reserves +€49,200
up €49,200 (+9.5%), from €515,868 to €565,068
of which Distributable reserves: +€49,200
- Gross operating margin -€10,258
down €10,258 (-7.2%), from €142,775 to €132,516
- Depreciation -€3,420
down €3,420 (-13.4%), from €25,506 to €22,085
- Financial charges +€3,328
up €3,328 (+57.1%), from -€5,828 to -€2,501
- Taxes -€2,480
down €2,480 (-11.4%), from €21,847 to €19,367
- Financial income +€1,594
up €1,594 (+97.2%), from €1,641 to €3,235
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 | €542,936 | €590,796 | +€47,861 | +8.8% |
| Fixed assets | 21/28 | €117,956 | €102,172 | -€15,784 | -13.4% |
| Tangible fixed assets | 22/27 | €117,894 | €102,110 | -€15,784 | -13.4% |
| Land and buildings | 22 | €103,691 | €89,102 | -€14,589 | -14.1% |
| Plant, machinery and equipment | 23 | €4,949 | €8,704 | +€3,755 | +75.9% |
| Furniture and vehicles | 24 | €9,253 | €4,303 | -€4,950 | -53.5% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €424,980 | €488,625 | +€63,645 | +15.0% |
| Amounts receivable within one year | 40/41 | €7,024 | €13,907 | +€6,882 | +98.0% |
| Trade receivables | 40 | €2,501 | €3,486 | +€985 | +39.4% |
| Other amounts receivable | 41 | €4,523 | €10,421 | +€5,897 | +130% |
| Current investments | 50/53 | €221,360 | €270,877 | +€49,517 | +22.4% |
| Cash at bank and in hand | 54/58 | €183,767 | €189,031 | +€5,264 | +2.9% |
| Deferred charges and accrued income | 490/1 | €12,829 | €14,810 | +€1,982 | +15.4% |
| Total equity and liabilities | 10/49 | €542,936 | €590,796 | +€47,861 | +8.8% |
| Equity | 10/15 | €528,681 | €577,468 | +€48,787 | +9.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €515,868 | €565,068 | +€49,200 | +9.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €1,467 | €1,467 | = | 0.0% |
| Distributable reserves | 133 | €514,400 | €563,601 | +€49,200 | +9.6% |
| Profit (loss) carried forward | 14 | €413 | €0 | -€413 | -100% |
| Amounts payable | 17/49 | €14,255 | €13,328 | -€926 | -6.5% |
| Amounts payable within one year | 42/48 | €11,876 | €11,193 | -€683 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,561 | €4,331 | -€230 | -5.0% |
| Suppliers | 440/4 | €4,561 | €4,331 | -€230 | -5.0% |
| Taxes, remuneration and social security | 45 | €2,600 | €2,577 | -€23 | -0.9% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €2,600 | €2,577 | -€23 | -0.9% |
| Other amounts payable | 47/48 | €4,715 | €4,285 | -€430 | -9.1% |
| Accrued charges and deferred income | 492/3 | €2,379 | €2,136 | -€243 | -10.2% |
| Remuneration, social security and pensions | 62 | €41,898 | €43,133 | +€1,235 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,506 | €22,085 | -€3,420 | -13.4% |
| Other operating charges | 640/8 | €672 | €594 | -€78 | -11.6% |
| Non-recurring operating charges | 66A | €86 | €0 | -€86 | -100% |
| Gross operating margin | 9900 | €142,775 | €132,516 | -€10,258 | -7.2% |
| Operating profit (loss) | 9901 | €74,612 | €66,704 | -€7,909 | -10.6% |
| Financial income | 75/76B | €1,641 | €3,235 | +€1,594 | +97.2% |
| Recurring financial income | 75 | €1,641 | €3,235 | +€1,594 | +97.2% |
| Financial charges | 65/66B | -€5,828 | -€2,501 | +€3,328 | +57.1% |
| Recurring financial charges | 65 | -€5,828 | -€2,501 | +€3,328 | +57.1% |
| Profit (loss) for the period before taxes | 9903 | €82,081 | €72,439 | -€9,642 | -11.7% |
| Income taxes | 67/77 | €21,847 | €19,367 | -€2,480 | -11.4% |
| Profit (loss) for the period | 9904 | €60,234 | €53,072 | -€7,162 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,234 | €53,072 | -€7,162 | -11.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.