HELEMMA: 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.
HELEMMA
Largest movements
- Tangible fixed assets -€59,269
down €59,269 (-3.6%), from €1.6m to €1.6m
of which Land and buildings: -€59,269
- Cash -€24,859
down €24,859 (-83.0%), from €29,956 to €5,097
mainly Other debts (-€81,105) and Net result for the year (-€2,343)
- Other debts -€81,105
down €81,105 (-5.6%), from €1.4m to €1.4m
- Gross operating margin +€4,734
up €4,734 (+44.1%), from -€10,734 to -€6,000
- Financial income -€2,883
down €2,883 (-4.3%), from €67,667 to €64,785
- Other operating charges +€918
up €918 (+102.2%), from €899 to €1,817
- Depreciation -€495
down €495 (-0.8%), from €59,764 to €59,269
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 | €1,693,106 | €1,608,688 | -€84,419 | -5.0% |
| Fixed assets | 21/28 | €1,647,295 | €1,588,025 | -€59,269 | -3.6% |
| Tangible fixed assets | 22/27 | €1,647,295 | €1,588,025 | -€59,269 | -3.6% |
| Land and buildings | 22 | €1,647,295 | €1,588,025 | -€59,269 | -3.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €45,812 | €20,662 | -€25,149 | -54.9% |
| Amounts receivable within one year | 40/41 | €15,690 | €15,565 | -€125 | -0.8% |
| Trade receivables | 40 | €1,250 | €1,125 | -€125 | -10.0% |
| Other amounts receivable | 41 | €14,440 | €14,440 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,956 | €5,097 | -€24,859 | -83.0% |
| Deferred charges and accrued income | 490/1 | €166 | - | -€166 | |
| Total equity and liabilities | 10/49 | €1,693,106 | €1,608,688 | -€84,419 | -5.0% |
| Equity | 10/15 | €245,317 | €242,974 | -€2,343 | -1.0% |
| Contributions | 10/11 | €362,400 | €362,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,083 | -€119,426 | -€2,343 | -2.0% |
| Amounts payable | 17/49 | €1,447,790 | €1,365,714 | -€82,075 | -5.7% |
| Amounts payable within one year | 42/48 | €1,447,790 | €1,365,714 | -€82,075 | -5.7% |
| Trade debts | 44 | €1,027 | €57 | -€970 | -94.4% |
| Suppliers | 440/4 | €1,027 | €57 | -€970 | -94.4% |
| Other amounts payable | 47/48 | €1,446,763 | €1,365,657 | -€81,105 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,764 | €59,269 | -€495 | -0.8% |
| Other operating charges | 640/8 | €899 | €1,817 | +€918 | +102.2% |
| Gross operating margin | 9900 | -€10,734 | -€6,000 | +€4,734 | +44.1% |
| Operating profit (loss) | 9901 | -€71,397 | -€67,086 | +€4,311 | +6.0% |
| Financial income | 75/76B | €67,667 | €64,785 | -€2,883 | -4.3% |
| Recurring financial income | 75 | €67,667 | €64,785 | -€2,883 | -4.3% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,771 | -€2,343 | +€1,428 | +37.9% |
| Profit (loss) for the period | 9904 | -€3,771 | -€2,343 | +€1,428 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,771 | -€2,343 | +€1,428 | +37.9% |
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 8 October 2026 via checked.be.