HELANTE: 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.
HELANTE
Largest movements
- Cash +€60,095
up €60,095 (+116%), from €51,836 to €111,931
mainly Depreciation (+€44,327) and Net result for the year (+€43,000)
- Tangible fixed assets -€34,088
down €34,088 (-16.9%), from €201,825 to €167,737
- Receivables within one year -€7,550
down €7,550 (-14.3%), from €52,694 to €45,144
of which Trade receivables: -€17,482
- Profit (loss) carried forward +€27,600
up €27,600 (+31.2%), from €88,600 to €116,200
- Other debts +€16,760
up €16,760 (+28.8%), from €58,159 to €74,919
- Debts after one year -€10,602
down €10,602 (-32.7%), from €32,440 to €21,838
- Tax, wage and social debts -€8,669
down €8,669 (-43.8%), from €19,788 to €11,119
- Trade debts -€4,996
down €4,996 (-68.3%), from €7,318 to €2,322
- Gross operating margin +€28,128
up €28,128 (+38.2%), from €73,539 to €101,667
- Depreciation +€5,178
up €5,178 (+13.2%), from €39,149 to €44,327
- Taxes +€4,698
up €4,698 (+64.8%), from €7,254 to €11,952
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 | €308,882 | €329,398 | +€20,516 | +6.6% |
| Fixed assets | 21/28 | €201,825 | €167,737 | -€34,088 | -16.9% |
| Tangible fixed assets | 22/27 | €201,825 | €167,737 | -€34,088 | -16.9% |
| Plant, machinery and equipment | 23 | €5,092 | €3,912 | -€1,180 | -23.2% |
| Furniture and vehicles | 24 | €47,928 | €31,095 | -€16,833 | -35.1% |
| Other tangible fixed assets | 26 | €148,805 | €132,730 | -€16,075 | -10.8% |
| Current assets | 29/58 | €107,057 | €161,661 | +€54,604 | +51.0% |
| Amounts receivable within one year | 40/41 | €52,694 | €45,144 | -€7,550 | -14.3% |
| Trade receivables | 40 | €52,345 | €34,863 | -€17,482 | -33.4% |
| Other amounts receivable | 41 | €349 | €10,281 | +€9,932 | +2,846% |
| Cash at bank and in hand | 54/58 | €51,836 | €111,931 | +€60,095 | +116% |
| Deferred charges and accrued income | 490/1 | €2,527 | €4,586 | +€2,059 | +81.5% |
| Total equity and liabilities | 10/49 | €308,882 | €329,398 | +€20,516 | +6.6% |
| Equity | 10/15 | €180,900 | €208,500 | +€27,600 | +15.3% |
| Reserves | 13 | €92,300 | €92,300 | = | 0.0% |
| Distributable reserves | 133 | €92,300 | €92,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,600 | €116,200 | +€27,600 | +31.2% |
| Amounts payable | 17/49 | €127,982 | €120,898 | -€7,084 | -5.5% |
| Amounts payable after more than one year | 17 | €32,440 | €21,838 | -€10,602 | -32.7% |
| Financial debts | 170/4 | €32,440 | €21,838 | -€10,602 | -32.7% |
| Amounts payable within one year | 42/48 | €95,542 | €99,025 | +€3,483 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €10,093 | €10,602 | +€509 | +5.0% |
| Financial debts | 43 | €184 | €63 | -€121 | -65.8% |
| Credit institutions | 430/8 | €184 | €63 | -€121 | -65.8% |
| Trade debts | 44 | €7,318 | €2,322 | -€4,996 | -68.3% |
| Suppliers | 440/4 | €7,318 | €2,322 | -€4,996 | -68.3% |
| Taxes, remuneration and social security | 45 | €19,788 | €11,119 | -€8,669 | -43.8% |
| Taxes | 450/3 | €19,788 | €11,119 | -€8,669 | -43.8% |
| Other amounts payable | 47/48 | €58,159 | €74,919 | +€16,760 | +28.8% |
| Accrued charges and deferred income | 492/3 | - | €35 | +€35 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,149 | €44,327 | +€5,178 | +13.2% |
| Other operating charges | 640/8 | €639 | €602 | -€37 | -5.8% |
| Gross operating margin | 9900 | €73,539 | €101,667 | +€28,128 | +38.2% |
| Operating profit (loss) | 9901 | €33,751 | €56,738 | +€22,987 | +68.1% |
| Financial income | 75/76B | €337 | €606 | +€269 | +79.8% |
| Recurring financial income | 75 | €337 | €606 | +€269 | +79.8% |
| Financial charges | 65/66B | €3,234 | €2,392 | -€842 | -26.0% |
| Recurring financial charges | 65 | €3,234 | €2,392 | -€842 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €30,854 | €54,952 | +€24,098 | +78.1% |
| Income taxes | 67/77 | €7,254 | €11,952 | +€4,698 | +64.8% |
| Profit (loss) for the period | 9904 | €23,600 | €43,000 | +€19,400 | +82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,600 | €43,000 | +€19,400 | +82.2% |
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 14 October 2026 via checked.be.