HELANT: 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.
HELANT
Largest movements
- Tangible fixed assets -€3,611
down €3,611 (-4.7%), from €77,092 to €73,480
- Cash +€1,405
up €1,405 (+549.7%), from €256 to €1,661
mainly Other debts (+€16,222) and Depreciation (+€3,611)
- Receivables within one year -€1,196
down €1,196 (-86.8%), from €1,379 to €183
of which Trade receivables: -€1,196
- Other debts +€16,222
up €16,222 (+4.8%), from €341,119 to €357,341
- Debts after one year -€14,406
down €14,406 (-27.5%), from €52,316 to €37,910
- Profit (loss) carried forward -€4,089
down €4,089 (-1.2%), from -€350,301 to -€354,391
- Trade debts -€1,917
down €1,917 (-56.7%), from €3,378 to €1,462
- Current portion of long-term debt +€788
up €788 (+5.8%), from €13,618 to €14,406
- Financial charges -€758
down €758 (-17.4%), from €4,360 to €3,603
- Gross operating margin +€455
up €455 (+10.2%), from €4,458 to €4,913
- Other operating charges +€55
up €55 (+3.1%), from €1,734 to €1,788
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 | €78,778 | €75,377 | -€3,401 | -4.3% |
| Fixed assets | 21/28 | €77,092 | €73,480 | -€3,611 | -4.7% |
| Tangible fixed assets | 22/27 | €77,092 | €73,480 | -€3,611 | -4.7% |
| Land and buildings | 22 | €77,092 | €73,480 | -€3,611 | -4.7% |
| Current assets | 29/58 | €1,686 | €1,897 | +€211 | +12.5% |
| Amounts receivable within one year | 40/41 | €1,379 | €183 | -€1,196 | -86.8% |
| Trade receivables | 40 | €1,196 | - | -€1,196 | |
| Other amounts receivable | 41 | €183 | €183 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €256 | €1,661 | +€1,405 | +549.7% |
| Deferred charges and accrued income | 490/1 | €52 | €53 | +€1 | +2.6% |
| Total equity and liabilities | 10/49 | €78,778 | €75,377 | -€3,401 | -4.3% |
| Equity | 10/15 | -€331,701 | -€335,791 | -€4,089 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€350,301 | -€354,391 | -€4,089 | -1.2% |
| Amounts payable | 17/49 | €410,480 | €411,168 | +€688 | +0.2% |
| Amounts payable after more than one year | 17 | €52,316 | €37,910 | -€14,406 | -27.5% |
| Financial debts | 170/4 | €52,316 | €37,910 | -€14,406 | -27.5% |
| Amounts payable within one year | 42/48 | €358,116 | €373,209 | +€15,092 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €13,618 | €14,406 | +€788 | +5.8% |
| Trade debts | 44 | €3,378 | €1,462 | -€1,917 | -56.7% |
| Suppliers | 440/4 | €3,378 | €1,462 | -€1,917 | -56.7% |
| Other amounts payable | 47/48 | €341,119 | €357,341 | +€16,222 | +4.8% |
| Accrued charges and deferred income | 492/3 | €47 | €49 | +€2 | +4.2% |
| Non-recurring operating income | 76A | €7,963 | €8,213 | +€250 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,615 | €3,611 | -€3 | -0.1% |
| Other operating charges | 640/8 | €1,734 | €1,788 | +€55 | +3.1% |
| Gross operating margin | 9900 | €4,458 | €4,913 | +€455 | +10.2% |
| Operating profit (loss) | 9901 | -€890 | -€486 | +€404 | +45.4% |
| Financial charges | 65/66B | €4,360 | €3,603 | -€758 | -17.4% |
| Recurring financial charges | 65 | €4,360 | €3,603 | -€758 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,251 | -€4,089 | +€1,161 | +22.1% |
| Profit (loss) for the period | 9904 | -€5,251 | -€4,089 | +€1,161 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,251 | -€4,089 | +€1,161 | +22.1% |
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 1 October 2026 via checked.be.