HELLEMANS: 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.
HELLEMANS
Largest movements
- Cash -€8,651
down €8,651 (-38.2%), from €22,630 to €13,979
mainly Net result for the year (-€6,931) and Other debts (-€2,056)
- Profit (loss) carried forward -€6,931
down €6,931 (-1,709%), from -€406 to -€7,336
- Other debts -€2,056
down €2,056 (-20.4%), from €10,093 to €8,036
- Gross operating margin +€663
up €663 (+10.5%), from -€6,327 to -€5,664
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 | €199,906 | €190,917 | -€8,989 | -4.5% |
| Fixed assets | 21/28 | €171,222 | €171,222 | = | 0.0% |
| Tangible fixed assets | 22/27 | €171,222 | €171,222 | = | 0.0% |
| Land and buildings | 22 | €171,222 | €171,222 | = | 0.0% |
| Current assets | 29/58 | €28,684 | €19,695 | -€8,989 | -31.3% |
| Amounts receivable within one year | 40/41 | €5,715 | €5,716 | +€1 | 0.0% |
| Trade receivables | 40 | €5,685 | €5,685 | = | 0.0% |
| Other amounts receivable | 41 | €30 | €31 | +€1 | +3.7% |
| Cash at bank and in hand | 54/58 | €22,630 | €13,979 | -€8,651 | -38.2% |
| Deferred charges and accrued income | 490/1 | €339 | - | -€339 | |
| Total equity and liabilities | 10/49 | €199,906 | €190,917 | -€8,989 | -4.5% |
| Equity | 10/15 | €188,099 | €181,169 | -€6,931 | -3.7% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Revaluation surpluses | 12 | €154,419 | €154,419 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€406 | -€7,336 | -€6,931 | -1,709% |
| Amounts payable | 17/49 | €11,807 | €9,748 | -€2,059 | -17.4% |
| Amounts payable within one year | 42/48 | €11,807 | €9,748 | -€2,059 | -17.4% |
| Trade debts | 44 | €1,714 | €1,712 | -€3 | -0.1% |
| Suppliers | 440/4 | €1,714 | €1,712 | -€3 | -0.1% |
| Other amounts payable | 47/48 | €10,093 | €8,036 | -€2,056 | -20.4% |
| Other operating charges | 640/8 | €1,326 | €1,320 | -€5 | -0.4% |
| Gross operating margin | 9900 | -€6,327 | -€5,664 | +€663 | +10.5% |
| Operating profit (loss) | 9901 | -€7,653 | -€6,984 | +€668 | +8.7% |
| Financial income | 75/76B | €81 | €113 | +€33 | +40.6% |
| Recurring financial income | 75 | €81 | €113 | +€33 | +40.6% |
| Financial charges | 65/66B | €55 | €59 | +€5 | +8.2% |
| Recurring financial charges | 65 | €55 | €59 | +€5 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,627 | -€6,931 | +€697 | +9.1% |
| Profit (loss) for the period | 9904 | -€7,627 | -€6,931 | +€697 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,627 | -€6,931 | +€697 | +9.1% |
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.