HELLINGS DORIEN: 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.
HELLINGS DORIEN
Largest movements
- Tangible fixed assets -€5,993
down €5,993 (-36.0%), from €16,664 to €10,672
of which Furniture and vehicles: -€4,690
- Deferred charges and accrued income +€1,442
up €1,442 (+53.9%), from €2,677 to €4,118
- Cash +€1,246
up €1,246 (+2.6%), from €48,631 to €49,877
mainly Depreciation (+€5,993) and Trade debts (+€1,915)
- Debts after one year -€4,343
down €4,343 (-100%), from €4,343 to €0
- Trade debts +€1,915
up €1,915 (+1,068%), from €179 to €2,095
- Reserves -€1,134
down €1,134 (-1.9%), from €59,983 to €58,849
- Gross operating margin -€7,137
down €7,137 (-51.6%), from €13,838 to €6,702
- Taxes -€1,774
down €1,774 (-83.2%), from €2,132 to €358
- Staff costs -€492
down €492 (-56.9%), from €865 to €373
- Depreciation -€341
down €341 (-5.4%), from €6,334 to €5,993
- Financial charges -€246
down €246 (-34.8%), from €708 to €461
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 | €71,462 | €68,093 | -€3,369 | -4.7% |
| Fixed assets | 21/28 | €16,664 | €10,672 | -€5,993 | -36.0% |
| Tangible fixed assets | 22/27 | €16,664 | €10,672 | -€5,993 | -36.0% |
| Plant, machinery and equipment | 23 | €3,198 | €1,895 | -€1,303 | -40.7% |
| Furniture and vehicles | 24 | €13,466 | €8,776 | -€4,690 | -34.8% |
| Current assets | 29/58 | €54,797 | €57,421 | +€2,624 | +4.8% |
| Amounts receivable within one year | 40/41 | €3,489 | €3,426 | -€64 | -1.8% |
| Other amounts receivable | 41 | €3,489 | €3,426 | -€64 | -1.8% |
| Cash at bank and in hand | 54/58 | €48,631 | €49,877 | +€1,246 | +2.6% |
| Deferred charges and accrued income | 490/1 | €2,677 | €4,118 | +€1,442 | +53.9% |
| Total equity and liabilities | 10/49 | €71,462 | €68,093 | -€3,369 | -4.7% |
| Equity | 10/15 | €61,983 | €60,849 | -€1,134 | -1.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €59,983 | €58,849 | -€1,134 | -1.9% |
| Distributable reserves | 133 | €59,983 | €58,849 | -€1,134 | -1.9% |
| Amounts payable | 17/49 | €9,478 | €7,244 | -€2,234 | -23.6% |
| Amounts payable after more than one year | 17 | €4,343 | €0 | -€4,343 | -100% |
| Financial debts | 170/4 | €4,343 | €0 | -€4,343 | -100% |
| Amounts payable within one year | 42/48 | €4,984 | €6,756 | +€1,771 | +35.5% |
| Current portion of amounts payable after more than one year | 42 | €4,487 | €4,343 | -€144 | -3.2% |
| Trade debts | 44 | €179 | €2,095 | +€1,915 | +1,068% |
| Suppliers | 440/4 | €179 | €2,095 | +€1,915 | +1,068% |
| Taxes, remuneration and social security | 45 | €318 | €318 | = | 0.0% |
| Taxes | 450/3 | €318 | €318 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €151 | €488 | +€338 | +225% |
| Remuneration, social security and pensions | 62 | €865 | €373 | -€492 | -56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,334 | €5,993 | -€341 | -5.4% |
| Other operating charges | 640/8 | €691 | €709 | +€18 | +2.7% |
| Gross operating margin | 9900 | €13,838 | €6,702 | -€7,137 | -51.6% |
| Operating profit (loss) | 9901 | €5,950 | -€373 | -€6,322 | |
| Financial income | 75/76B | €66 | €58 | -€8 | -11.6% |
| Recurring financial income | 75 | €66 | €58 | -€8 | -11.6% |
| Financial charges | 65/66B | €708 | €461 | -€246 | -34.8% |
| Recurring financial charges | 65 | €708 | €461 | -€246 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €5,308 | -€776 | -€6,084 | |
| Income taxes | 67/77 | €2,132 | €358 | -€1,774 | -83.2% |
| Profit (loss) for the period | 9904 | €3,176 | -€1,134 | -€4,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,176 | -€1,134 | -€4,310 |
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 14 October 2026 via checked.be.