Helene Berghmans: 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.
Helene Berghmans
Largest movements
- Cash +€7,067
up €7,067 (+27.1%), from €26,109 to €33,175
mainly Net result for the year (+€5,816) and Tax, wage and social debts (+€765)
- Receivables within one year -€575
down €575 (-97.8%), from €588 to €13
- Reserves +€5,816
up €5,816 (+49.7%), from €11,703 to €17,519
- Tax, wage and social debts +€765
up €765 (+24.4%), from €3,130 to €3,895
- Gross operating margin -€1,007
down €1,007 (-9.8%), from €10,274 to €9,267
- Taxes -€332
down €332 (-11.6%), from €2,863 to €2,532
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 | €27,233 | €33,813 | +€6,581 | +24.2% |
| Current assets | 29/58 | €27,233 | €33,813 | +€6,581 | +24.2% |
| Amounts receivable within one year | 40/41 | €588 | €13 | -€575 | -97.8% |
| Other amounts receivable | 41 | €588 | €13 | -€575 | -97.8% |
| Cash at bank and in hand | 54/58 | €26,109 | €33,175 | +€7,067 | +27.1% |
| Deferred charges and accrued income | 490/1 | €536 | €625 | +€89 | +16.6% |
| Total equity and liabilities | 10/49 | €27,233 | €33,813 | +€6,581 | +24.2% |
| Equity | 10/15 | €24,103 | €29,919 | +€5,816 | +24.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €11,703 | €17,519 | +€5,816 | +49.7% |
| Distributable reserves | 133 | €11,703 | €17,519 | +€5,816 | +49.7% |
| Amounts payable | 17/49 | €3,130 | €3,895 | +€765 | +24.4% |
| Amounts payable within one year | 42/48 | €3,130 | €3,895 | +€765 | +24.4% |
| Taxes, remuneration and social security | 45 | €3,130 | €3,895 | +€765 | +24.4% |
| Taxes | 450/3 | €3,130 | €3,895 | +€765 | +24.4% |
| Other operating charges | 640/8 | €838 | €861 | +€23 | +2.7% |
| Gross operating margin | 9900 | €10,274 | €9,267 | -€1,007 | -9.8% |
| Operating profit (loss) | 9901 | €9,436 | €8,406 | -€1,030 | -10.9% |
| Financial income | 75/76B | €33 | €16 | -€17 | -51.3% |
| Recurring financial income | 75 | €33 | €16 | -€17 | -51.3% |
| Financial charges | 65/66B | €74 | €75 | +€1 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €9,396 | €8,348 | -€1,048 | -11.2% |
| Income taxes | 67/77 | €2,863 | €2,532 | -€332 | -11.6% |
| Profit (loss) for the period | 9904 | €6,532 | €5,816 | -€716 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,532 | €5,816 | -€716 | -11.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.