HELLIN & LAEVENS & C°: 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.
HELLIN & LAEVENS & C°
Largest movements
- Receivables within one year +€207,149
up €207,149 (+30,526%), from €679 to €207,828
- Tangible fixed assets -€30,152
down €30,152 (-99.6%), from €30,279 to €127
of which Plant, machinery and equipment: -€30,000
- Financial fixed assets -€28,500
down €28,500 (-100%), from €28,500 to €0
- Profit (loss) carried forward +€225,935
up €225,935 (+31.2%), from -€724,561 to -€498,626
- Debts after one year -€206,494
down €206,494 (-94.4%), from €218,668 to €12,174
- Other debts +€128,115
up €128,115 (+48.1%), from €266,402 to €394,517
- Tax, wage and social debts +€27,558
up €27,558 (+34.2%), from €80,469 to €108,027
of which Taxes: +€58,584
- Trade debts -€25,466
down €25,466 (-25.8%), from €98,515 to €73,049
- Gross operating margin +€66,537
up €66,537 (+23.5%), from €283,047 to €349,583
- Staff costs +€14,680
up €14,680 (+14.2%), from €103,027 to €117,707
- Financial charges +€12,280
up €12,280, from -€8,351 to €3,929
- Depreciation -€6,087
down €6,087 (-97.6%), from €6,239 to €152
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 | €59,467 | €209,115 | +€149,648 | +252% |
| Fixed assets | 21/28 | €58,779 | €127 | -€58,652 | -99.8% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -100% |
| Tangible fixed assets | 22/27 | €30,279 | €127 | -€30,152 | -99.6% |
| Plant, machinery and equipment | 23 | €30,000 | €0 | -€30,000 | -100% |
| Furniture and vehicles | 24 | €279 | €127 | -€152 | -54.4% |
| Financial fixed assets | 28 | €28,500 | €0 | -€28,500 | -100% |
| Current assets | 29/58 | €688 | €208,988 | +€208,300 | +30,275% |
| Amounts receivable within one year | 40/41 | €679 | €207,828 | +€207,149 | +30,526% |
| Trade receivables | 40 | €679 | €207,828 | +€207,149 | +30,526% |
| Cash at bank and in hand | 54/58 | €9 | €1,160 | +€1,151 | +12,191% |
| Total equity and liabilities | 10/49 | €59,467 | €209,115 | +€149,648 | +252% |
| Equity | 10/15 | -€604,587 | -€378,652 | +€225,935 | +37.4% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €101,224 | €101,224 | = | 0.0% |
| Non-distributable reserves | 130/1 | €90,558 | €90,558 | = | 0.0% |
| Reserves not available under the articles | 1311 | €90,558 | €1,875 | -€88,683 | -97.9% |
| Other | 1319 | - | €88,683 | +€88,683 | |
| Tax-exempt reserves | 132 | €10,667 | €10,667 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€724,561 | -€498,626 | +€225,935 | +31.2% |
| Amounts payable | 17/49 | €664,054 | €587,767 | -€76,287 | -11.5% |
| Amounts payable after more than one year | 17 | €218,668 | €12,174 | -€206,494 | -94.4% |
| Other amounts payable | 178/9 | €218,668 | €12,174 | -€206,494 | -94.4% |
| Amounts payable within one year | 42/48 | €445,386 | €575,594 | +€130,208 | +29.2% |
| Trade debts | 44 | €98,515 | €73,049 | -€25,466 | -25.8% |
| Suppliers | 440/4 | €98,515 | €73,049 | -€25,466 | -25.8% |
| Taxes, remuneration and social security | 45 | €80,469 | €108,027 | +€27,558 | +34.2% |
| Taxes | 450/3 | €32,690 | €91,274 | +€58,584 | +179% |
| Remuneration and social security | 454/9 | €47,779 | €16,753 | -€31,026 | -64.9% |
| Other amounts payable | 47/48 | €266,402 | €394,517 | +€128,115 | +48.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €250,578 | €538,774 | +€288,196 | +115% |
| Remuneration, social security and pensions | 62 | €103,027 | €117,707 | +€14,680 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,239 | €152 | -€6,087 | -97.6% |
| Other operating charges | 640/8 | €3,480 | €1,861 | -€1,620 | -46.5% |
| Non-recurring operating charges | 66A | €377,811 | €0 | -€377,811 | -100% |
| Gross operating margin | 9900 | €283,047 | €349,583 | +€66,537 | +23.5% |
| Operating profit (loss) | 9901 | -€207,510 | €229,864 | +€437,374 | |
| Financial income | 75/76B | €221 | €0 | -€221 | -100% |
| Recurring financial income | 75 | €221 | €0 | -€221 | -100% |
| Financial charges | 65/66B | -€8,351 | €3,929 | +€12,280 | |
| Recurring financial charges | 65 | -€8,351 | €3,929 | +€12,280 | |
| Profit (loss) for the period before taxes | 9903 | -€198,938 | €225,935 | +€424,873 | |
| Profit (loss) for the period | 9904 | -€198,938 | €225,935 | +€424,873 | |
| Profit (loss) for the period to be appropriated | 9905 | -€198,938 | €225,935 | +€424,873 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.