HELDRIMO: 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.
HELDRIMO
Largest movements
- Deferred charges and accrued income -€32,115
down €32,115 (-92.6%), from €34,694 to €2,579
- Receivables within one year +€23,960
up €23,960 (+13.6%), from €176,398 to €200,357
of which Other amounts receivable: +€25,160
- Tangible fixed assets -€16,853
down €16,853 (-6.5%), from €257,844 to €240,991
- Debts after one year -€41,904
down €41,904 (-13.5%), from €311,442 to €269,537
of which Financial debts: -€41,904
- Reserves +€26,392
up €26,392 (+5.3%), from €496,333 to €522,725
of which Distributable reserves: +€26,392
- Trade debts -€20,203
down €20,203 (-17.2%), from €117,447 to €97,243
- Financial income +€42,581
up €42,581 (+1252.6%), from €3,399 to €45,981
- Gross operating margin +€17,706
up €17,706 (+49.8%), from €35,552 to €53,258
- Depreciation -€15,515
down €15,515 (-47.9%), from €32,368 to €16,853
- Other operating charges -€11,655
down €11,655 (-33.4%), from €34,913 to €23,258
- Financial charges -€5,367
down €5,367 (-16.4%), from €32,774 to €27,407
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 | €1,548,095 | €1,522,544 | -€25,551 | -1.7% |
| Fixed assets | 21/28 | €1,335,844 | €1,318,991 | -€16,853 | -1.3% |
| Tangible fixed assets | 22/27 | €257,844 | €240,991 | -€16,853 | -6.5% |
| Land and buildings | 22 | €257,844 | €240,991 | -€16,853 | -6.5% |
| Financial fixed assets | 28 | €1,078,000 | €1,078,000 | = | 0.0% |
| Current assets | 29/58 | €212,251 | €203,553 | -€8,698 | -4.1% |
| Amounts receivable within one year | 40/41 | €176,398 | €200,357 | +€23,960 | +13.6% |
| Trade receivables | 40 | €36,839 | €35,639 | -€1,200 | -3.3% |
| Other amounts receivable | 41 | €139,558 | €164,718 | +€25,160 | +18.0% |
| Cash at bank and in hand | 54/58 | €1,160 | €617 | -€543 | -46.8% |
| Deferred charges and accrued income | 490/1 | €34,694 | €2,579 | -€32,115 | -92.6% |
| Total equity and liabilities | 10/49 | €1,548,095 | €1,522,544 | -€25,551 | -1.7% |
| Equity | 10/15 | €797,728 | €824,120 | +€26,392 | +3.3% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | - | -€247,894 | |
| Issued capital | 100 | €247,894 | - | -€247,894 | |
| Reserves | 13 | €496,333 | €522,725 | +€26,392 | +5.3% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Legal reserve | 130 | €24,789 | - | -€24,789 | |
| Reserves not available under the articles | 1311 | - | €24,789 | +€24,789 | |
| Tax-exempt reserves | 132 | €6,941 | €6,941 | = | 0.0% |
| Distributable reserves | 133 | €464,602 | €490,995 | +€26,392 | +5.7% |
| Profit (loss) carried forward | 14 | €53,502 | €53,502 | = | 0.0% |
| Amounts payable | 17/49 | €750,367 | €698,424 | -€51,943 | -6.9% |
| Amounts payable after more than one year | 17 | €311,442 | €269,537 | -€41,904 | -13.5% |
| Financial debts | 170/4 | €306,687 | €264,783 | -€41,904 | -13.7% |
| Other amounts payable | 178/9 | €4,755 | €4,755 | = | 0.0% |
| Amounts payable within one year | 42/48 | €438,926 | €428,887 | -€10,039 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €40,124 | €41,904 | +€1,781 | +4.4% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Other loans | 439 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €117,447 | €97,243 | -€20,203 | -17.2% |
| Suppliers | 440/4 | €117,447 | €97,243 | -€20,203 | -17.2% |
| Taxes, remuneration and social security | 45 | €5,007 | €11,321 | +€6,314 | +126.1% |
| Taxes | 450/3 | €757 | €8,096 | +€7,339 | +969.4% |
| Remuneration and social security | 454/9 | €4,250 | €3,225 | -€1,025 | -24.1% |
| Other amounts payable | 47/48 | €76,348 | €78,418 | +€2,070 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,368 | €16,853 | -€15,515 | -47.9% |
| Other operating charges | 640/8 | €34,913 | €23,258 | -€11,655 | -33.4% |
| Gross operating margin | 9900 | €35,552 | €53,258 | +€17,706 | +49.8% |
| Operating profit (loss) | 9901 | -€31,729 | €13,147 | +€44,876 | |
| Financial income | 75/76B | €3,399 | €45,981 | +€42,581 | +1252.6% |
| Recurring financial income | 75 | €3,399 | €45,981 | +€42,581 | +1252.6% |
| Financial charges | 65/66B | €32,774 | €27,407 | -€5,367 | -16.4% |
| Recurring financial charges | 65 | €32,774 | €27,407 | -€5,367 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€61,104 | €31,720 | +€92,824 | |
| Income taxes | 67/77 | - | €5,328 | +€5,328 | |
| Profit (loss) for the period | 9904 | -€61,104 | €26,392 | +€87,496 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,104 | €26,392 | +€87,496 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.