Hellemans BV: 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 BV
Largest movements
- Tangible fixed assets +€1,535
up €1,535 (+5.9%), from €26,098 to €27,633
of which Plant, machinery and equipment: +€10,381
- Trade debts +€4,961
up €4,961 (+419%), from €1,185 to €6,146
- Profit (loss) carried forward -€1,722
down €1,722 (-7.3%), from €23,717 to €21,995
- Other debts -€1,379
down €1,379 (-14.6%), from €9,427 to €8,048
- Gross operating margin -€1,931
down €1,931 (-15.2%), from €12,695 to €10,764
- Depreciation +€1,607
up €1,607 (+18.0%), from €8,917 to €10,524
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
- Taxes -€362
no longer reported in 2025 (was €362)
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 | €73,626 | €75,637 | +€2,010 | +2.7% |
| Fixed assets | 21/28 | €26,098 | €27,633 | +€1,535 | +5.9% |
| Tangible fixed assets | 22/27 | €26,098 | €27,633 | +€1,535 | +5.9% |
| Plant, machinery and equipment | 23 | €4,396 | €14,776 | +€10,381 | +236% |
| Furniture and vehicles | 24 | €19,668 | €12,856 | -€6,812 | -34.6% |
| Other tangible fixed assets | 26 | €2,034 | - | -€2,034 | |
| Current assets | 29/58 | €47,529 | €48,004 | +€475 | +1.0% |
| Amounts receivable within one year | 40/41 | €1,527 | €1,253 | -€274 | -17.9% |
| Other amounts receivable | 41 | €1,527 | €1,253 | -€274 | -17.9% |
| Cash at bank and in hand | 54/58 | €44,575 | €45,315 | +€741 | +1.7% |
| Deferred charges and accrued income | 490/1 | €1,427 | €1,435 | +€8 | +0.6% |
| Total equity and liabilities | 10/49 | €73,626 | €75,637 | +€2,010 | +2.7% |
| Equity | 10/15 | €51,695 | €49,973 | -€1,722 | -3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,377 | €9,377 | = | 0.0% |
| Distributable reserves | 133 | €9,377 | €9,377 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,717 | €21,995 | -€1,722 | -7.3% |
| Amounts payable | 17/49 | €21,932 | €25,664 | +€3,732 | +17.0% |
| Amounts payable within one year | 42/48 | €21,932 | €25,664 | +€3,732 | +17.0% |
| Trade debts | 44 | €1,185 | €6,146 | +€4,961 | +419% |
| Suppliers | 440/4 | €1,185 | €6,146 | +€4,961 | +419% |
| Taxes, remuneration and social security | 45 | €11,320 | €11,471 | +€150 | +1.3% |
| Taxes | 450/3 | €6,189 | €362 | -€5,827 | -94.1% |
| Remuneration and social security | 454/9 | €5,131 | €11,109 | +€5,977 | +116% |
| Other amounts payable | 47/48 | €9,427 | €8,048 | -€1,379 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,917 | €10,524 | +€1,607 | +18.0% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | €12,695 | €10,764 | -€1,931 | -15.2% |
| Operating profit (loss) | 9901 | €3,272 | €120 | -€3,152 | -96.3% |
| Financial income | 75/76B | €40 | €7 | -€33 | -83.5% |
| Recurring financial income | 75 | €40 | €7 | -€33 | -83.5% |
| Financial charges | 65/66B | €1,790 | €1,849 | +€59 | +3.3% |
| Recurring financial charges | 65 | €1,790 | €1,849 | +€59 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €1,522 | -€1,722 | -€3,244 | |
| Income taxes | 67/77 | €362 | - | -€362 | |
| Profit (loss) for the period | 9904 | €1,160 | -€1,722 | -€2,882 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,160 | -€1,722 | -€2,882 |
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 25 October 2026 via checked.be.