HelderHoofdPraktijk: what changed
What changed
HelderHoofdPraktijk
filed annual accounts (NBB)
Net result for the year
€133,134
2024 · €47,254+€85,880
Equity
€164,959
2024 · €53,254+€111,705
Cash
€202,589
2024 · €64,590+€138,000
Balance sheet total
€213,236
2024 · €68,618+€144,618
Largest movements
Assets
- Cash +€138,000
up €138,000 (+214%), from €64,590 to €202,589
mainly Net result for the year (+€133,134) and Tax, wage and social debts (+€32,231)
- Tangible fixed assets +€4,957
up €4,957 (+657%), from €754 to €5,711
Equity and liabilities
- Profit (loss) carried forward +€111,705
up €111,705 (+236%), from €47,254 to €158,959
- Tax, wage and social debts +€32,231
up €32,231 (+245%), from €13,152 to €45,383
Income statement
- Gross operating margin +€127,856
up €127,856 (+213%), from €59,912 to €187,768
- Taxes +€39,886
up €39,886 (+333%), from €11,986 to €51,872
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€47,254
Gross operating margin
+€127,856
Depreciation
-€500
Other operating charges
-€14
Financial income
+€48
Financial charges
-€1,623
Taxes
-€39,886
Result 2025
€133,134
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€164,971
Investment
-€5,542
Financing
-€21,429
Cash 2024
€64,590
From operations (derived)
+€164,971
Net result for the year
+€133,134
Depreciation
+€586
Deferred charges and accrued income
-€1,661
Trade debts
+€791
Tax, wage and social debts
+€32,231
Other debts
-€110
Investment (derived)
-€5,542
Investment in fixed assets (net)
-€5,542
Financing
-€21,429
Contributions, distributions and other
-€21,429
Cash 2025
€202,589
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,618 | €213,236 | +€144,618 | +211% |
| Fixed assets | 21/28 | €754 | €5,711 | +€4,957 | +657% |
| Tangible fixed assets | 22/27 | €754 | €5,711 | +€4,957 | +657% |
| Furniture and vehicles | 24 | €754 | €5,711 | +€4,957 | +657% |
| Current assets | 29/58 | €67,864 | €207,525 | +€139,661 | +206% |
| Cash at bank and in hand | 54/58 | €64,590 | €202,589 | +€138,000 | +214% |
| Deferred charges and accrued income | 490/1 | €3,275 | €4,936 | +€1,661 | +50.7% |
| Total equity and liabilities | 10/49 | €68,618 | €213,236 | +€144,618 | +211% |
| Equity | 10/15 | €53,254 | €164,959 | +€111,705 | +210% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,254 | €158,959 | +€111,705 | +236% |
| Amounts payable | 17/49 | €15,365 | €48,277 | +€32,913 | +214% |
| Amounts payable within one year | 42/48 | €15,197 | €48,109 | +€32,913 | +217% |
| Trade debts | 44 | €318 | €1,109 | +€791 | +249% |
| Suppliers | 440/4 | €318 | €1,109 | +€791 | +249% |
| Taxes, remuneration and social security | 45 | €13,152 | €45,383 | +€32,231 | +245% |
| Taxes | 450/3 | €13,152 | €45,383 | +€32,231 | +245% |
| Other amounts payable | 47/48 | €1,727 | €1,617 | -€110 | -6.4% |
| Accrued charges and deferred income | 492/3 | €168 | €168 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86 | €586 | +€500 | +583% |
| Other operating charges | 640/8 | €545 | €559 | +€14 | +2.6% |
| Gross operating margin | 9900 | €59,912 | €187,768 | +€127,856 | +213% |
| Operating profit (loss) | 9901 | €59,282 | €186,623 | +€127,342 | +215% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €42 | €1,665 | +€1,623 | +3,850% |
| Recurring financial charges | 65 | €42 | €1,665 | +€1,623 | +3,850% |
| Profit (loss) for the period before taxes | 9903 | €59,240 | €185,006 | +€125,767 | +212% |
| Income taxes | 67/77 | €11,986 | €51,872 | +€39,886 | +333% |
| Profit (loss) for the period | 9904 | €47,254 | €133,134 | +€85,880 | +182% |
| Profit (loss) for the period to be appropriated | 9905 | €47,254 | €133,134 | +€85,880 | +182% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.