HELLEMANS CONSULTANCY: 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 CONSULTANCY
Largest movements
- Receivables within one year +€23,550
up €23,550 (+26.3%), from €89,680 to €113,230
of which Trade receivables: +€22,701
- Cash +€10,077
up €10,077 (+14.8%), from €68,094 to €78,172
mainly Trade debts (+€14,873) and Net result for the year (+€10,664)
- Intangible fixed assets -€3,250
down €3,250 (-29.2%), from €11,144 to €7,894
- Trade debts +€14,873
up €14,873 (+13.9%), from €106,719 to €121,592
- Reserves +€10,664
up €10,664 (+25.7%), from €41,476 to €52,139
of which Distributable reserves: +€12,664
- Tax, wage and social debts +€5,527
up €5,527 (+260%), from €2,124 to €7,651
- Gross operating margin +€11,771
up €11,771 (+150%), from €7,831 to €19,602
- Taxes +€3,289
up €3,289 (+456%), from €721 to €4,009
- Other operating charges -€368
down €368 (-40.4%), from €912 to €544
- Financial income +€210
up €210 (+699,367%), from €0 to €210
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 | €168,918 | €199,982 | +€31,064 | +18.4% |
| Fixed assets | 21/28 | €11,144 | €7,894 | -€3,250 | -29.2% |
| Intangible fixed assets | 21 | €11,144 | €7,894 | -€3,250 | -29.2% |
| Current assets | 29/58 | €157,774 | €192,088 | +€34,314 | +21.7% |
| Amounts receivable within one year | 40/41 | €89,680 | €113,230 | +€23,550 | +26.3% |
| Trade receivables | 40 | €77,783 | €100,484 | +€22,701 | +29.2% |
| Other amounts receivable | 41 | €11,897 | €12,746 | +€849 | +7.1% |
| Cash at bank and in hand | 54/58 | €68,094 | €78,172 | +€10,077 | +14.8% |
| Deferred charges and accrued income | 490/1 | - | €686 | +€686 | |
| Total equity and liabilities | 10/49 | €168,918 | €199,982 | +€31,064 | +18.4% |
| Equity | 10/15 | €60,076 | €70,739 | +€10,664 | +17.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,476 | €52,139 | +€10,664 | +25.7% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100% |
| Distributable reserves | 133 | €39,476 | €52,139 | +€12,664 | +32.1% |
| Amounts payable | 17/49 | €108,843 | €129,243 | +€20,400 | +18.7% |
| Amounts payable within one year | 42/48 | €108,843 | €129,243 | +€20,400 | +18.7% |
| Trade debts | 44 | €106,719 | €121,592 | +€14,873 | +13.9% |
| Suppliers | 440/4 | €106,719 | €121,592 | +€14,873 | +13.9% |
| Taxes, remuneration and social security | 45 | €2,124 | €7,651 | +€5,527 | +260% |
| Taxes | 450/3 | €2,124 | €7,651 | +€5,527 | +260% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,085 | €3,250 | +€165 | +5.3% |
| Other operating charges | 640/8 | €912 | €544 | -€368 | -40.4% |
| Non-recurring operating charges | 66A | - | €1,275 | +€1,275 | |
| Gross operating margin | 9900 | €7,831 | €19,602 | +€11,771 | +150% |
| Operating profit (loss) | 9901 | €3,834 | €14,533 | +€10,700 | +279% |
| Financial income | 75/76B | €0 | €210 | +€210 | +699,367% |
| Recurring financial income | 75 | €0 | €210 | +€210 | +699,367% |
| Financial charges | 65/66B | €74 | €70 | -€3 | -4.5% |
| Recurring financial charges | 65 | €74 | €70 | -€3 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €3,760 | €14,673 | +€10,913 | +290% |
| Income taxes | 67/77 | €721 | €4,009 | +€3,289 | +456% |
| Profit (loss) for the period | 9904 | €3,039 | €10,664 | +€7,624 | +251% |
| Profit (loss) for the period to be appropriated | 9905 | €3,039 | €10,664 | +€7,624 | +251% |
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 27 October 2026 via checked.be.