HELEMA PHARMA: 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.
HELEMA PHARMA
Largest movements
- Receivables within one year -€5,774
down €5,774 (-5.4%), from €107,908 to €102,135
of which Trade receivables: -€9,075
- Other debts +€18,415
up €18,415 (+7.4%), from €248,551 to €266,965
- Current portion of long-term debt -€15,861
down €15,861 (-66.3%), from €23,909 to €8,048
- Reserves +€12,515
up €12,515 (+27.1%), from €46,187 to €58,702
- Debts after one year -€8,048
no longer reported in 2025 (was €8,048)
- Trade debts -€7,976
down €7,976 (-57.4%), from €13,897 to €5,921
- Financial charges -€1,237
down €1,237 (-6.5%), from €19,013 to €17,776
- Taxes +€353
up €353 (+11.5%), from €3,075 to €3,429
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 | €517,820 | €514,088 | -€3,732 | -0.7% |
| Fixed assets | 21/28 | €409,912 | €409,912 | = | 0.0% |
| Financial fixed assets | 28 | €409,912 | €409,912 | = | 0.0% |
| Current assets | 29/58 | €107,908 | €104,176 | -€3,732 | -3.5% |
| Amounts receivable within one year | 40/41 | €107,908 | €102,135 | -€5,774 | -5.4% |
| Trade receivables | 40 | €9,075 | - | -€9,075 | |
| Other amounts receivable | 41 | €98,833 | €102,135 | +€3,301 | +3.3% |
| Cash at bank and in hand | 54/58 | - | €2,041 | +€2,041 | |
| Total equity and liabilities | 10/49 | €517,820 | €514,088 | -€3,732 | -0.7% |
| Equity | 10/15 | €196,187 | €208,702 | +€12,515 | +6.4% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Contributions outside capital | 11 | €150,000 | €150,000 | = | 0.0% |
| Other | 1109/19 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €46,187 | €58,702 | +€12,515 | +27.1% |
| Distributable reserves | 133 | €46,187 | €58,702 | +€12,515 | +27.1% |
| Amounts payable | 17/49 | €321,634 | €305,386 | -€16,247 | -5.1% |
| Amounts payable after more than one year | 17 | €8,048 | - | -€8,048 | |
| Financial debts | 170/4 | €8,048 | - | -€8,048 | |
| Amounts payable within one year | 42/48 | €300,561 | €293,436 | -€7,125 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €23,909 | €8,048 | -€15,861 | -66.3% |
| Financial debts | 43 | €564 | - | -€564 | |
| Credit institutions | 430/8 | €564 | - | -€564 | |
| Trade debts | 44 | €13,897 | €5,921 | -€7,976 | -57.4% |
| Suppliers | 440/4 | €13,897 | €5,921 | -€7,976 | -57.4% |
| Taxes, remuneration and social security | 45 | €13,640 | €12,501 | -€1,139 | -8.4% |
| Taxes | 450/3 | €11,440 | €10,301 | -€1,139 | -10.0% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €248,551 | €266,965 | +€18,415 | +7.4% |
| Accrued charges and deferred income | 492/3 | €13,025 | €11,951 | -€1,074 | -8.2% |
| Other operating charges | 640/8 | €925 | €694 | -€231 | -25.0% |
| Gross operating margin | 9900 | €34,115 | €34,413 | +€299 | +0.9% |
| Operating profit (loss) | 9901 | €33,190 | €33,720 | +€529 | +1.6% |
| Financial charges | 65/66B | €19,013 | €17,776 | -€1,237 | -6.5% |
| Recurring financial charges | 65 | €19,013 | €17,776 | -€1,237 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €14,177 | €15,944 | +€1,767 | +12.5% |
| Income taxes | 67/77 | €3,075 | €3,429 | +€353 | +11.5% |
| Profit (loss) for the period | 9904 | €11,101 | €12,515 | +€1,413 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,101 | €12,515 | +€1,413 | +12.7% |
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 14 October 2026 via checked.be.