Hellgren Derm.: what changed
Two fiscal 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.
Hellgren Derm.
Largest movements
- Cash +€58,138
up €58,138 (+40.4%), from €144,029 to €202,167
mainly Other debts (+€120,391) and Net result for the year (+€78,248)
- Deferred charges and accrued income +€14,007
up €14,007 (+1818.0%), from €770 to €14,777
- Receivables after one year +€6,725
up €6,725 (+9.3%), from €72,013 to €78,738
- Other debts +€120,391
up €120,391 (+26014.2%), from €463 to €120,854
- Reserves -€56,420
down €56,420 (-21.9%), from €257,639 to €201,219
of which Distributable reserves: -€55,800
- Tax, wage and social debts +€16,225
up €16,225 (+139.6%), from €11,618 to €27,843
of which Taxes: +€16,225
- Taxes -€6,383
down €6,383 (-22.3%), from €28,618 to €22,235
- Financial income +€5,832
up €5,832 (+653.4%), from €893 to €6,725
- Depreciation +€3,812
up €3,812 (+320.1%), from €1,191 to €5,003
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.
Cash bridge derived
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 | €281,742 | €361,270 | +€79,528 | +28.2% |
| Fixed assets | 21/28 | €64,929 | €65,587 | +€659 | +1.0% |
| Tangible fixed assets | 22/27 | €64,394 | €65,052 | +€659 | +1.0% |
| Land and buildings | 22 | €63,420 | €61,275 | -€2,145 | -3.4% |
| Furniture and vehicles | 24 | €973 | €3,777 | +€2,804 | +288.1% |
| Financial fixed assets | 28 | €535 | €535 | = | 0.0% |
| Current assets | 29/58 | €216,813 | €295,683 | +€78,870 | +36.4% |
| Amounts receivable after more than one year | 29 | €72,013 | €78,738 | +€6,725 | +9.3% |
| Trade receivables | 290 | €72,013 | €78,738 | +€6,725 | +9.3% |
| Cash at bank and in hand | 54/58 | €144,029 | €202,167 | +€58,138 | +40.4% |
| Deferred charges and accrued income | 490/1 | €770 | €14,777 | +€14,007 | +1818.0% |
| Total equity and liabilities | 10/49 | €281,742 | €361,270 | +€79,528 | +28.2% |
| Equity | 10/15 | €264,169 | €207,419 | -€56,751 | -21.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €257,639 | €201,219 | -€56,420 | -21.9% |
| Non-distributable reserves | 130/1 | €620 | - | -€620 | |
| Reserves not available under the articles | 1311 | €620 | - | -€620 | |
| Distributable reserves | 133 | €257,019 | €201,219 | -€55,800 | -21.7% |
| Profit (loss) carried forward | 14 | €331 | - | -€331 | |
| Amounts payable | 17/49 | €17,572 | €153,851 | +€136,279 | +775.5% |
| Amounts payable within one year | 42/48 | €14,198 | €150,385 | +€136,187 | +959.2% |
| Trade debts | 44 | €2,117 | €1,688 | -€429 | -20.3% |
| Suppliers | 440/4 | €2,117 | €1,688 | -€429 | -20.3% |
| Taxes, remuneration and social security | 45 | €11,618 | €27,843 | +€16,225 | +139.6% |
| Taxes | 450/3 | €8,618 | €24,843 | +€16,225 | +188.3% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €463 | €120,854 | +€120,391 | +26014.2% |
| Accrued charges and deferred income | 492/3 | €3,374 | €3,466 | +€92 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,191 | €5,003 | +€3,812 | +320.1% |
| Other operating charges | 640/8 | €670 | €745 | +€76 | +11.3% |
| Gross operating margin | 9900 | €100,473 | €99,622 | -€851 | -0.8% |
| Operating profit (loss) | 9901 | €98,612 | €93,874 | -€4,738 | -4.8% |
| Financial income | 75/76B | €893 | €6,725 | +€5,832 | +653.4% |
| Recurring financial income | 75 | €893 | €6,725 | +€5,832 | +653.4% |
| Financial charges | 65/66B | €115 | €115 | = | 0.0% |
| Recurring financial charges | 65 | €115 | €115 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €99,389 | €100,484 | +€1,094 | +1.1% |
| Income taxes | 67/77 | €28,618 | €22,235 | -€6,383 | -22.3% |
| Profit (loss) for the period | 9904 | €70,771 | €78,248 | +€7,477 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,771 | €78,248 | +€7,477 | +10.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.