HELLEBREKERS: 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.
HELLEBREKERS
Largest movements
- Cash +€56,375
up €56,375 (+21.9%), from €257,211 to €313,587
mainly Receivables within one year (+€45,041) and Accrued charges and deferred income (+€15,050)
- Receivables within one year -€45,041
down €45,041 (-12.8%), from €351,757 to €306,716
of which Other amounts receivable: -€102,315
- Deferred charges and accrued income -€8,695
down €8,695 (-27.8%), from €31,297 to €22,602
- Tax, wage and social debts -€22,735
down €22,735 (-100%), from €22,735 to €0
- Accrued charges and deferred income +€15,050
up €15,050 (+11.9%), from €126,576 to €141,625
- Profit (loss) carried forward +€9,369
up €9,369 (+54.2%), from -€17,277 to -€7,908
- Gross operating margin +€29,278
up €29,278, from -€15,755 to €13,523
- Other operating charges +€1,686
up €1,686 (+84.6%), from €1,994 to €3,680
- Financial income -€898
down €898 (-100%), from €898 to €0
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 | €640,265 | €642,904 | +€2,639 | +0.4% |
| Current assets | 29/58 | €640,265 | €642,904 | +€2,639 | +0.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €351,757 | €306,716 | -€45,041 | -12.8% |
| Trade receivables | 40 | €248,062 | €305,337 | +€57,275 | +23.1% |
| Other amounts receivable | 41 | €103,694 | €1,379 | -€102,315 | -98.7% |
| Cash at bank and in hand | 54/58 | €257,211 | €313,587 | +€56,375 | +21.9% |
| Deferred charges and accrued income | 490/1 | €31,297 | €22,602 | -€8,695 | -27.8% |
| Total equity and liabilities | 10/49 | €640,265 | €642,904 | +€2,639 | +0.4% |
| Equity | 10/15 | €430,598 | €439,967 | +€9,369 | +2.2% |
| Contributions | 10/11 | €15,388 | €15,388 | = | 0.0% |
| Capital | 10 | €15,388 | €15,388 | = | 0.0% |
| Issued capital | 100 | €61,550 | €61,550 | = | 0.0% |
| Uncalled capital | 101 | €46,163 | €46,163 | = | 0.0% |
| Reserves | 13 | €432,487 | €432,487 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,155 | €6,155 | = | 0.0% |
| Legal reserve | 130 | €6,155 | €6,155 | = | 0.0% |
| Distributable reserves | 133 | €426,332 | €426,332 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,277 | -€7,908 | +€9,369 | +54.2% |
| Amounts payable | 17/49 | €209,667 | €202,937 | -€6,730 | -3.2% |
| Amounts payable within one year | 42/48 | €83,091 | €61,312 | -€21,779 | -26.2% |
| Trade debts | 44 | €60,356 | €61,312 | +€956 | +1.6% |
| Suppliers | 440/4 | €60,356 | €61,312 | +€956 | +1.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €22,735 | €0 | -€22,735 | -100% |
| Taxes | 450/3 | €22,735 | €0 | -€22,735 | -100% |
| Accrued charges and deferred income | 492/3 | €126,576 | €141,625 | +€15,050 | +11.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,994 | €3,680 | +€1,686 | +84.6% |
| Gross operating margin | 9900 | -€15,755 | €13,523 | +€29,278 | |
| Operating profit (loss) | 9901 | -€17,749 | €9,843 | +€27,592 | |
| Financial income | 75/76B | €898 | €0 | -€898 | -100% |
| Recurring financial income | 75 | €898 | €0 | -€898 | -100% |
| Financial charges | 65/66B | €425 | €474 | +€48 | +11.4% |
| Recurring financial charges | 65 | €425 | €474 | +€48 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,277 | €9,369 | +€26,646 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€17,277 | €9,369 | +€26,646 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,277 | €9,369 | +€26,646 |
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 29 October 2026 via checked.be.