Helder EDB: 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.
Helder EDB
Largest movements
- Cash -€49,620
down €49,620 (-54.5%), from €91,059 to €41,439
mainly Contributions, distributions and other (-€138,330) and Trade debts (-€1,409)
- Tangible fixed assets -€5,015
down €5,015 (-39.9%), from €12,581 to €7,565
of which Furniture and vehicles: -€4,912
- Receivables within one year -€4,462
down €4,462 (-35.7%), from €12,511 to €8,049
of which Trade receivables: -€6,083
- Reserves -€101,901
no longer reported in 2025 (was €101,901)
- Other debts +€29,616
up €29,616 (+43,797%), from €68 to €29,683
- Tax, wage and social debts +€13,456
up €13,456 (+110%), from €12,235 to €25,692
of which Taxes: +€13,456
- Trade debts -€1,409
no longer reported in 2025 (was €1,409)
- Gross operating margin -€6,638
down €6,638 (-11.4%), from €58,166 to €51,528
- Taxes -€1,395
down €1,395 (-12.5%), from €11,122 to €9,727
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 | €117,613 | €57,375 | -€60,238 | -51.2% |
| Fixed assets | 21/28 | €12,581 | €7,565 | -€5,015 | -39.9% |
| Tangible fixed assets | 22/27 | €12,581 | €7,565 | -€5,015 | -39.9% |
| Plant, machinery and equipment | 23 | €103 | - | -€103 | |
| Furniture and vehicles | 24 | €12,478 | €7,565 | -€4,912 | -39.4% |
| Current assets | 29/58 | €105,032 | €49,810 | -€55,222 | -52.6% |
| Amounts receivable within one year | 40/41 | €12,511 | €8,049 | -€4,462 | -35.7% |
| Trade receivables | 40 | €12,497 | €6,414 | -€6,083 | -48.7% |
| Other amounts receivable | 41 | €14 | €1,634 | +€1,620 | +11,666% |
| Cash at bank and in hand | 54/58 | €91,059 | €41,439 | -€49,620 | -54.5% |
| Deferred charges and accrued income | 490/1 | €1,462 | €322 | -€1,140 | -78.0% |
| Total equity and liabilities | 10/49 | €117,613 | €57,375 | -€60,238 | -51.2% |
| Equity | 10/15 | €103,901 | €2,000 | -€101,901 | -98.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €101,901 | - | -€101,901 | |
| Distributable reserves | 133 | €101,901 | - | -€101,901 | |
| Amounts payable | 17/49 | €13,712 | €55,375 | +€41,663 | +304% |
| Amounts payable within one year | 42/48 | €13,712 | €55,375 | +€41,663 | +304% |
| Trade debts | 44 | €1,409 | - | -€1,409 | |
| Suppliers | 440/4 | €1,409 | - | -€1,409 | |
| Taxes, remuneration and social security | 45 | €12,235 | €25,692 | +€13,456 | +110% |
| Taxes | 450/3 | €10,585 | €24,042 | +€13,456 | +127% |
| Remuneration and social security | 454/9 | €1,650 | €1,650 | = | 0.0% |
| Other amounts payable | 47/48 | €68 | €29,683 | +€29,616 | +43,797% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,112 | €5,015 | -€97 | -1.9% |
| Other operating charges | 640/8 | - | €285 | +€285 | |
| Gross operating margin | 9900 | €58,166 | €51,528 | -€6,638 | -11.4% |
| Operating profit (loss) | 9901 | €53,053 | €46,228 | -€6,826 | -12.9% |
| Financial charges | 65/66B | €48 | €72 | +€24 | +50.0% |
| Recurring financial charges | 65 | €48 | €72 | +€24 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €53,005 | €46,156 | -€6,850 | -12.9% |
| Income taxes | 67/77 | €11,122 | €9,727 | -€1,395 | -12.5% |
| Profit (loss) for the period | 9904 | €41,884 | €36,429 | -€5,455 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,884 | €36,429 | -€5,455 | -13.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.