HELP'U: 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.
HELP'U
Largest movements
- Tangible fixed assets -€28,236
down €28,236 (-5.7%), from €499,176 to €470,941
- Current portion of long-term debt +€85,477
up €85,477, from €0 to €85,477
- Short-term financial debts -€80,000
down €80,000 (-100.0%), from €80,000 to €0
- Debts after one year -€39,374
down €39,374 (-9.5%), from €416,468 to €377,094
of which Financial debts: -€39,374
- Gross operating margin -€13,210
down €13,210 (-22.4%), from €58,852 to €45,642
- Financial charges -€1,461
down €1,461 (-10.4%), from €13,993 to €12,532
- Other operating charges -€737
down €737 (-51.3%), from €1,437 to €700
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 | €530,936 | €499,580 | -€31,356 | -5.9% |
| Fixed assets | 21/28 | €499,176 | €470,941 | -€28,236 | -5.7% |
| Tangible fixed assets | 22/27 | €499,176 | €470,941 | -€28,236 | -5.7% |
| Land and buildings | 22 | €499,176 | €470,941 | -€28,236 | -5.7% |
| Current assets | 29/58 | €31,760 | €28,639 | -€3,121 | -9.8% |
| Amounts receivable within one year | 40/41 | €22,930 | €24,649 | +€1,719 | +7.5% |
| Trade receivables | 40 | €22,930 | €24,649 | +€1,719 | +7.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €8,830 | €3,990 | -€4,840 | -54.8% |
| Total equity and liabilities | 10/49 | €530,936 | €499,580 | -€31,356 | -5.9% |
| Equity | 10/15 | -€10,731 | -€6,646 | +€4,084 | +38.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,731 | -€9,646 | +€4,084 | +29.7% |
| Amounts payable | 17/49 | €541,667 | €506,226 | -€35,440 | -6.5% |
| Amounts payable after more than one year | 17 | €416,468 | €377,094 | -€39,374 | -9.5% |
| Financial debts | 170/4 | €396,468 | €357,094 | -€39,374 | -9.9% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €125,199 | €129,133 | +€3,934 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | €85,477 | +€85,477 | |
| Financial debts | 43 | €80,000 | €0 | -€80,000 | -100.0% |
| Credit institutions | 430/8 | €80,000 | €0 | -€80,000 | -100.0% |
| Trade debts | 44 | €40,536 | €42,829 | +€2,293 | +5.7% |
| Suppliers | 440/4 | €40,536 | €42,829 | +€2,293 | +5.7% |
| Taxes, remuneration and social security | 45 | €4,663 | €827 | -€3,837 | -82.3% |
| Taxes | 450/3 | €4,663 | €827 | -€3,837 | -82.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,236 | €28,236 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,437 | €700 | -€737 | -51.3% |
| Non-recurring operating charges | 66A | - | €100 | +€100 | |
| Gross operating margin | 9900 | €58,852 | €45,642 | -€13,210 | -22.4% |
| Operating profit (loss) | 9901 | €29,179 | €16,607 | -€12,573 | -43.1% |
| Financial income | 75/76B | €8 | €10 | +€2 | +27.4% |
| Recurring financial income | 75 | €8 | €10 | +€2 | +27.4% |
| Financial charges | 65/66B | €13,993 | €12,532 | -€1,461 | -10.4% |
| Recurring financial charges | 65 | €13,993 | €12,532 | -€1,461 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €15,194 | €4,084 | -€11,110 | -73.1% |
| Profit (loss) for the period | 9904 | €15,194 | €4,084 | -€11,110 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,194 | €4,084 | -€11,110 | -73.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.