HELPING HANDLING: 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.
HELPING HANDLING
Largest movements
- Cash -€15,330
down €15,330 (-10.9%), from €140,966 to €125,636
mainly Contributions, distributions and other (-€25,762) and Tax, wage and social debts (-€7,107)
- Tangible fixed assets -€4,176
down €4,176 (-58.9%), from €7,089 to €2,912
of which Furniture and vehicles: -€2,800
- Receivables within one year -€2,407
down €2,407 (-4.3%), from €55,339 to €52,932
of which Other amounts receivable: -€3,002
- Reserves -€10,866
down €10,866 (-6.3%), from €172,059 to €161,192
of which Distributable reserves: -€10,866
- Tax, wage and social debts -€7,107
down €7,107 (-91.7%), from €7,751 to €644
- Accrued charges and deferred income -€5,000
down €5,000 (-40.0%), from €12,500 to €7,500
- Gross operating margin -€23,414
down €23,414 (-47.8%), from €49,008 to €25,594
- Taxes -€9,719
down €9,719 (-63.7%), from €15,251 to €5,532
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 | €205,427 | €182,445 | -€22,981 | -11.2% |
| Fixed assets | 21/28 | €7,089 | €2,912 | -€4,176 | -58.9% |
| Tangible fixed assets | 22/27 | €7,089 | €2,912 | -€4,176 | -58.9% |
| Plant, machinery and equipment | 23 | €3,053 | €1,677 | -€1,376 | -45.1% |
| Furniture and vehicles | 24 | €4,035 | €1,235 | -€2,800 | -69.4% |
| Current assets | 29/58 | €198,338 | €179,533 | -€18,805 | -9.5% |
| Amounts receivable within one year | 40/41 | €55,339 | €52,932 | -€2,407 | -4.3% |
| Trade receivables | 40 | €21,422 | €22,017 | +€595 | +2.8% |
| Other amounts receivable | 41 | €33,917 | €30,916 | -€3,002 | -8.8% |
| Cash at bank and in hand | 54/58 | €140,966 | €125,636 | -€15,330 | -10.9% |
| Deferred charges and accrued income | 490/1 | €2,032 | €965 | -€1,068 | -52.5% |
| Total equity and liabilities | 10/49 | €205,427 | €182,445 | -€22,981 | -11.2% |
| Equity | 10/15 | €184,459 | €173,592 | -€10,866 | -5.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €172,059 | €161,192 | -€10,866 | -6.3% |
| Non-distributable reserves | 130/1 | €3,948 | €3,948 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,948 | €3,948 | = | 0.0% |
| Distributable reserves | 133 | €168,111 | €157,244 | -€10,866 | -6.5% |
| Amounts payable | 17/49 | €20,968 | €8,853 | -€12,115 | -57.8% |
| Amounts payable within one year | 42/48 | €8,468 | €1,353 | -€7,115 | -84.0% |
| Trade debts | 44 | €717 | €708 | -€9 | -1.2% |
| Suppliers | 440/4 | €717 | €708 | -€9 | -1.2% |
| Taxes, remuneration and social security | 45 | €7,751 | €644 | -€7,107 | -91.7% |
| Taxes | 450/3 | €7,751 | €644 | -€7,107 | -91.7% |
| Accrued charges and deferred income | 492/3 | €12,500 | €7,500 | -€5,000 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,176 | €4,176 | = | 0.0% |
| Other operating charges | 640/8 | €717 | €919 | +€202 | +28.2% |
| Gross operating margin | 9900 | €49,008 | €25,594 | -€23,414 | -47.8% |
| Operating profit (loss) | 9901 | €44,115 | €20,498 | -€23,617 | -53.5% |
| Financial income | 75/76B | €22 | €14 | -€8 | -36.3% |
| Recurring financial income | 75 | €22 | €14 | -€8 | -36.3% |
| Financial charges | 65/66B | €85 | €84 | -€1 | -1.1% |
| Recurring financial charges | 65 | €85 | €84 | -€1 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €44,051 | €20,428 | -€23,624 | -53.6% |
| Income taxes | 67/77 | €15,251 | €5,532 | -€9,719 | -63.7% |
| Profit (loss) for the period | 9904 | €28,800 | €14,896 | -€13,904 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,800 | €14,896 | -€13,904 | -48.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.