Helnaarhemel: 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.
Helnaarhemel
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash +€86,075
up €86,075 (+157%), from €54,957 to €141,032
mainly Current investments (+€100,000) and Net result for the year (+€2,938)
- Debts after one year -€11,757
down €11,757 (-12.4%), from €94,775 to €83,018
- Trade debts -€9,172
down €9,172 (-93.8%), from €9,777 to €605
- Profit (loss) carried forward +€2,938
up €2,938 (+40.7%), from €7,217 to €10,155
- Financial income +€1,686
up €1,686 (+700%), from €241 to €1,927
- Taxes +€582
new in 2025: €582
- Depreciation -€500
down €500 (-74.8%), from €669 to €169
- Gross operating margin -€498
down €498 (-7.1%), from €7,042 to €6,544
- Financial charges -€449
down €449 (-9.7%), from €4,640 to €4,191
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 | €293,320 | €275,986 | -€17,334 | -5.9% |
| Fixed assets | 21/28 | €469 | - | -€469 | |
| Tangible fixed assets | 22/27 | €169 | - | -€169 | |
| Furniture and vehicles | 24 | €169 | - | -€169 | |
| Financial fixed assets | 28 | €300 | - | -€300 | |
| Current assets | 29/58 | €292,852 | €275,986 | -€16,866 | -5.8% |
| Stocks and contracts in progress | 3 | €4,500 | €4,500 | = | 0.0% |
| Stocks | 30/36 | €4,500 | €4,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €133,165 | €130,454 | -€2,711 | -2.0% |
| Trade receivables | 40 | €9,015 | €4,950 | -€4,064 | -45.1% |
| Other amounts receivable | 41 | €124,150 | €125,503 | +€1,353 | +1.1% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €54,957 | €141,032 | +€86,075 | +157% |
| Deferred charges and accrued income | 490/1 | €230 | - | -€230 | |
| Total equity and liabilities | 10/49 | €293,320 | €275,986 | -€17,334 | -5.9% |
| Equity | 10/15 | €132,721 | €135,659 | +€2,938 | +2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €119,304 | €119,304 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €105,892 | €105,892 | = | 0.0% |
| Distributable reserves | 133 | €11,552 | €11,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,217 | €10,155 | +€2,938 | +40.7% |
| Provisions and deferred taxes | 16 | €35,184 | €35,184 | = | 0.0% |
| Deferred taxes | 168 | €35,184 | €35,184 | = | 0.0% |
| Amounts payable | 17/49 | €125,415 | €105,142 | -€20,273 | -16.2% |
| Amounts payable after more than one year | 17 | €94,775 | €83,018 | -€11,757 | -12.4% |
| Financial debts | 170/4 | €94,775 | €83,018 | -€11,757 | -12.4% |
| Amounts payable within one year | 42/48 | €30,253 | €21,725 | -€8,529 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €11,280 | €11,757 | +€476 | +4.2% |
| Trade debts | 44 | €9,777 | €605 | -€9,172 | -93.8% |
| Suppliers | 440/4 | €9,777 | €605 | -€9,172 | -93.8% |
| Taxes, remuneration and social security | 45 | €888 | - | -€888 | |
| Taxes | 450/3 | €888 | - | -€888 | |
| Other amounts payable | 47/48 | €8,308 | €9,363 | +€1,056 | +12.7% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €669 | €169 | -€500 | -74.8% |
| Other operating charges | 640/8 | €567 | €591 | +€23 | +4.1% |
| Gross operating margin | 9900 | €7,042 | €6,544 | -€498 | -7.1% |
| Operating profit (loss) | 9901 | €5,806 | €5,785 | -€21 | -0.4% |
| Financial income | 75/76B | €241 | €1,927 | +€1,686 | +700% |
| Recurring financial income | 75 | €241 | €1,927 | +€1,686 | +700% |
| Financial charges | 65/66B | €4,640 | €4,191 | -€449 | -9.7% |
| Recurring financial charges | 65 | €4,640 | €4,191 | -€449 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €1,407 | €3,520 | +€2,114 | +150% |
| Income taxes | 67/77 | - | €582 | +€582 | |
| Profit (loss) for the period | 9904 | €1,407 | €2,938 | +€1,532 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €1,407 | €2,938 | +€1,532 | +109% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.