HELON ARCHITECTEN: what changed
HELON ARCHITECTEN
Largest movements
- Receivables within one year -€33,440
down €33,440 (-31.6%), from €105,856 to €72,417
of which Trade receivables: -€29,112
- Tangible fixed assets +€30,540
up €30,540 (+113%), from €27,083 to €57,623
of which Other tangible fixed assets: +€31,783
- Stocks and contracts -€9,238
down €9,238 (-26.7%), from €34,588 to €25,350
- Cash -€4,327
down €4,327 (-99.4%), from €4,355 to €28
mainly Trade debts (-€53,694) and Investment in fixed assets (net) (-€38,073)
- Trade debts -€53,694
down €53,694 (-60.5%), from €88,769 to €35,075
- Debts after one year +€47,125
up €47,125 (+91.5%), from €51,522 to €98,647
- Reserves -€26,706
down €26,706 (-100%), from €26,706 to €0
of which Distributable reserves: -€24,846
- Short-term financial debts +€13,634
new in 2025: €13,634
- Profit (loss) carried forward -€3,392
new in 2025: -€3,392
- Staff costs +€19,978
new in 2025: €19,978
- Depreciation +€3,555
up €3,555 (+89.4%), from €3,977 to €7,533
- Gross operating margin +€3,292
up €3,292, from -€970 to €2,322
- Financial charges +€2,571
up €2,571 (+256%), from €1,004 to €3,575
- Other operating charges -€801
down €801 (-36.8%), from €2,174 to €1,373
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €190,232 | €172,545 | -€17,687 | -9.3% |
| Fixed assets | 21/28 | €27,083 | €57,623 | +€30,540 | +113% |
| Tangible fixed assets | 22/27 | €27,083 | €57,623 | +€30,540 | +113% |
| Plant, machinery and equipment | 23 | €388 | €66 | -€321 | -82.9% |
| Furniture and vehicles | 24 | €6,204 | €5,283 | -€921 | -14.9% |
| Other tangible fixed assets | 26 | €20,491 | €52,274 | +€31,783 | +155% |
| Current assets | 29/58 | €163,149 | €114,922 | -€48,227 | -29.6% |
| Amounts receivable after more than one year | 29 | €2,970 | €2,970 | = | 0.0% |
| Other amounts receivable | 291 | €2,970 | €2,970 | = | 0.0% |
| Stocks and contracts in progress | 3 | €34,588 | €25,350 | -€9,238 | -26.7% |
| Contracts in progress | 37 | €34,588 | €25,350 | -€9,238 | -26.7% |
| Amounts receivable within one year | 40/41 | €105,856 | €72,417 | -€33,440 | -31.6% |
| Trade receivables | 40 | €97,049 | €67,937 | -€29,112 | -30.0% |
| Other amounts receivable | 41 | €8,807 | €4,479 | -€4,328 | -49.1% |
| Cash at bank and in hand | 54/58 | €4,355 | €28 | -€4,327 | -99.4% |
| Deferred charges and accrued income | 490/1 | €15,379 | €14,158 | -€1,221 | -7.9% |
| Total equity and liabilities | 10/49 | €190,232 | €172,545 | -€17,687 | -9.3% |
| Equity | 10/15 | €45,306 | €15,208 | -€30,097 | -66.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,706 | €0 | -€26,706 | -100% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €24,846 | €0 | -€24,846 | -100% |
| Profit (loss) carried forward | 14 | - | -€3,392 | -€3,392 | |
| Amounts payable | 17/49 | €144,926 | €157,337 | +€12,411 | +8.6% |
| Amounts payable after more than one year | 17 | €51,522 | €98,647 | +€47,125 | +91.5% |
| Financial debts | 170/4 | €51,522 | €98,647 | +€47,125 | +91.5% |
| Amounts payable within one year | 42/48 | €93,405 | €58,690 | -€34,715 | -37.2% |
| Current portion of amounts payable after more than one year | 42 | €4,636 | €6,558 | +€1,922 | +41.5% |
| Financial debts | 43 | - | €13,634 | +€13,634 | |
| Credit institutions | 430/8 | - | €13,634 | +€13,634 | |
| Trade debts | 44 | €88,769 | €35,075 | -€53,694 | -60.5% |
| Suppliers | 440/4 | €88,769 | €35,075 | -€53,694 | -60.5% |
| Taxes, remuneration and social security | 45 | €0 | €3,135 | +€3,135 | |
| Taxes | 450/3 | €0 | €3,135 | +€3,135 | |
| Other amounts payable | 47/48 | - | €288 | +€288 | |
| Remuneration, social security and pensions | 62 | - | €19,978 | +€19,978 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,977 | €7,533 | +€3,555 | +89.4% |
| Other operating charges | 640/8 | €2,174 | €1,373 | -€801 | -36.8% |
| Gross operating margin | 9900 | -€970 | €2,322 | +€3,292 | |
| Operating profit (loss) | 9901 | -€7,121 | -€26,561 | -€19,440 | -273% |
| Financial income | 75/76B | €8 | €39 | +€30 | +379% |
| Recurring financial income | 75 | €8 | €39 | +€30 | +379% |
| Financial charges | 65/66B | €1,004 | €3,575 | +€2,571 | +256% |
| Recurring financial charges | 65 | €1,004 | €3,575 | +€2,571 | +256% |
| Profit (loss) for the period before taxes | 9903 | -€8,117 | -€30,097 | -€21,981 | -271% |
| Profit (loss) for the period | 9904 | -€8,117 | -€30,097 | -€21,981 | -271% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,117 | -€30,097 | -€21,981 | -271% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.