Hélène Guillon: 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.
Hélène Guillon
Largest movements
- Cash +€35,354
up €35,354 (+33.2%), from €106,428 to €141,781
mainly Other debts (+€46,931) and Depreciation (+€14,943)
- Receivables within one year +€11,598
up €11,598 (+77.5%), from €14,957 to €26,555
of which Other amounts receivable: +€15,453
- Tangible fixed assets -€6,767
down €6,767 (-23.5%), from €28,823 to €22,056
of which Other tangible fixed assets: -€7,075
- Other debts +€46,931
up €46,931 (+210%), from €22,302 to €69,234
- Tax, wage and social debts -€7,085
down €7,085 (-64.8%), from €10,934 to €3,849
- Profit (loss) carried forward -€4,802
down €4,802 (-4.4%), from €109,672 to €104,870
- Trade debts +€3,453
up €3,453 (+84.1%), from €4,107 to €7,560
- Accrued charges and deferred income +€3,210
new in 2025: €3,210
- Gross operating margin -€80,117
down €80,117 (-84.2%), from €95,197 to €15,080
- Taxes -€17,292
down €17,292 (-95.6%), from €18,096 to €804
- Financial charges +€2,384
up €2,384 (+180%), from €1,321 to €3,706
- Other operating charges -€2,248
down €2,248 (-66.5%), from €3,381 to €1,133
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 | €155,904 | €197,598 | +€41,694 | +26.7% |
| Fixed assets | 21/28 | €34,207 | €27,760 | -€6,447 | -18.8% |
| Intangible fixed assets | 21 | €5,384 | €5,704 | +€320 | +5.9% |
| Tangible fixed assets | 22/27 | €28,823 | €22,056 | -€6,767 | -23.5% |
| Furniture and vehicles | 24 | €6,716 | €7,023 | +€307 | +4.6% |
| Other tangible fixed assets | 26 | €22,107 | €15,032 | -€7,075 | -32.0% |
| Current assets | 29/58 | €121,697 | €169,838 | +€48,141 | +39.6% |
| Amounts receivable within one year | 40/41 | €14,957 | €26,555 | +€11,598 | +77.5% |
| Trade receivables | 40 | €13,410 | €9,554 | -€3,855 | -28.8% |
| Other amounts receivable | 41 | €1,548 | €17,001 | +€15,453 | +999% |
| Cash at bank and in hand | 54/58 | €106,428 | €141,781 | +€35,354 | +33.2% |
| Deferred charges and accrued income | 490/1 | €312 | €1,502 | +€1,190 | +381% |
| Total equity and liabilities | 10/49 | €155,904 | €197,598 | +€41,694 | +26.7% |
| Equity | 10/15 | €112,672 | €107,870 | -€4,802 | -4.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,672 | €104,870 | -€4,802 | -4.4% |
| Amounts payable | 17/49 | €43,232 | €89,727 | +€46,495 | +108% |
| Amounts payable within one year | 42/48 | €43,232 | €86,518 | +€43,285 | +100% |
| Financial debts | 43 | €5,888 | €5,875 | -€13 | -0.2% |
| Credit institutions | 430/8 | €5,888 | €5,875 | -€13 | -0.2% |
| Trade debts | 44 | €4,107 | €7,560 | +€3,453 | +84.1% |
| Suppliers | 440/4 | €4,107 | €7,560 | +€3,453 | +84.1% |
| Taxes, remuneration and social security | 45 | €10,934 | €3,849 | -€7,085 | -64.8% |
| Taxes | 450/3 | €10,934 | €3,849 | -€7,085 | -64.8% |
| Other amounts payable | 47/48 | €22,302 | €69,234 | +€46,931 | +210% |
| Accrued charges and deferred income | 492/3 | - | €3,210 | +€3,210 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,004 | €14,943 | +€940 | +6.7% |
| Other operating charges | 640/8 | €3,381 | €1,133 | -€2,248 | -66.5% |
| Gross operating margin | 9900 | €95,197 | €15,080 | -€80,117 | -84.2% |
| Operating profit (loss) | 9901 | €77,812 | -€997 | -€78,809 | |
| Financial income | 75/76B | €225 | €705 | +€481 | +214% |
| Recurring financial income | 75 | €225 | €705 | +€481 | +214% |
| Financial charges | 65/66B | €1,321 | €3,706 | +€2,384 | +180% |
| Recurring financial charges | 65 | €1,321 | €3,706 | +€2,384 | +180% |
| Profit (loss) for the period before taxes | 9903 | €76,715 | -€3,997 | -€80,713 | |
| Income taxes | 67/77 | €18,096 | €804 | -€17,292 | -95.6% |
| Profit (loss) for the period | 9904 | €58,619 | -€4,802 | -€63,420 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,619 | -€4,802 | -€63,420 |
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 31 October 2026 via checked.be.