HELPIT: 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.
HELPIT
Largest movements
- Receivables within one year -€150,487
down €150,487 (-89.8%), from €167,528 to €17,041
of which Trade receivables: -€148,573
- Cash +€131,837
up €131,837 (+183%), from €71,894 to €203,731
mainly Receivables within one year (+€150,487) and Debts after one year (+€74,987)
- Deferred charges and accrued income +€63,162
up €63,162 (+848%), from €7,445 to €70,607
- Stocks and contracts +€8,827
up €8,827 (+48.5%), from €18,200 to €27,028
- Tangible fixed assets +€7,319
up €7,319 (+10.1%), from €72,499 to €79,818
of which Furniture and vehicles: +€6,884
- Debts after one year +€74,987
up €74,987 (+112%), from €66,753 to €141,740
- Trade debts -€21,619
down €21,619 (-38.8%), from €55,673 to €34,054
- Current portion of long-term debt +€19,999
up €19,999 (+48.0%), from €41,660 to €61,659
- Staff costs +€163,554
up €163,554 (+141%), from €116,015 to €279,569
- Gross operating margin +€111,533
up €111,533 (+46.0%), from €242,526 to €354,059
- Taxes -€12,089
down €12,089 (-47.5%), from €25,465 to €13,376
- Financial charges +€4,397
up €4,397 (+40.1%), from €10,968 to €15,365
- Depreciation +€4,106
up €4,106 (+22.5%), from €18,209 to €22,315
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 | €342,341 | €404,659 | +€62,317 | +18.2% |
| Fixed assets | 21/28 | €77,274 | €86,253 | +€8,979 | +11.6% |
| Tangible fixed assets | 22/27 | €72,499 | €79,818 | +€7,319 | +10.1% |
| Plant, machinery and equipment | 23 | €39,920 | €41,862 | +€1,942 | +4.9% |
| Furniture and vehicles | 24 | €6,004 | €12,888 | +€6,884 | +115% |
| Leasing and similar rights | 25 | €21,613 | €16,123 | -€5,490 | -25.4% |
| Other tangible fixed assets | 26 | €4,962 | €8,944 | +€3,982 | +80.2% |
| Financial fixed assets | 28 | €4,775 | €6,435 | +€1,660 | +34.8% |
| Current assets | 29/58 | €265,067 | €318,406 | +€53,339 | +20.1% |
| Stocks and contracts in progress | 3 | €18,200 | €27,028 | +€8,827 | +48.5% |
| Stocks | 30/36 | €18,200 | €27,028 | +€8,827 | +48.5% |
| Amounts receivable within one year | 40/41 | €167,528 | €17,041 | -€150,487 | -89.8% |
| Trade receivables | 40 | €161,399 | €12,826 | -€148,573 | -92.1% |
| Other amounts receivable | 41 | €6,129 | €4,215 | -€1,914 | -31.2% |
| Cash at bank and in hand | 54/58 | €71,894 | €203,731 | +€131,837 | +183% |
| Deferred charges and accrued income | 490/1 | €7,445 | €70,607 | +€63,162 | +848% |
| Total equity and liabilities | 10/49 | €342,341 | €404,659 | +€62,317 | +18.2% |
| Equity | 10/15 | €107,119 | €105,656 | -€1,463 | -1.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,119 | €103,656 | -€1,463 | -1.4% |
| Amounts payable | 17/49 | €235,222 | €299,003 | +€63,780 | +27.1% |
| Amounts payable after more than one year | 17 | €66,753 | €141,740 | +€74,987 | +112% |
| Financial debts | 170/4 | €66,753 | €141,740 | +€74,987 | +112% |
| Amounts payable within one year | 42/48 | €157,709 | €148,722 | -€8,987 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €41,660 | €61,659 | +€19,999 | +48.0% |
| Trade debts | 44 | €55,673 | €34,054 | -€21,619 | -38.8% |
| Suppliers | 440/4 | €55,673 | €34,054 | -€21,619 | -38.8% |
| Advances received on contracts in progress | 46 | €3,660 | - | -€3,660 | |
| Taxes, remuneration and social security | 45 | €56,716 | €53,010 | -€3,707 | -6.5% |
| Taxes | 450/3 | €47,398 | €23,162 | -€24,236 | -51.1% |
| Remuneration and social security | 454/9 | €9,319 | €29,848 | +€20,529 | +220% |
| Accrued charges and deferred income | 492/3 | €10,761 | €8,541 | -€2,220 | -20.6% |
| Non-recurring operating income | 76A | €9,133 | €133 | -€8,999 | -98.5% |
| Remuneration, social security and pensions | 62 | €116,015 | €279,569 | +€163,554 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,209 | €22,315 | +€4,106 | +22.5% |
| Other operating charges | 640/8 | €1,112 | €779 | -€333 | -29.9% |
| Gross operating margin | 9900 | €242,526 | €354,059 | +€111,533 | +46.0% |
| Operating profit (loss) | 9901 | €107,190 | €51,396 | -€55,794 | -52.1% |
| Financial income | 75/76B | €231 | - | -€231 | |
| Recurring financial income | 75 | €231 | - | -€231 | |
| Financial charges | 65/66B | €10,968 | €15,365 | +€4,397 | +40.1% |
| Recurring financial charges | 65 | €10,968 | €15,365 | +€4,397 | +40.1% |
| Profit (loss) for the period before taxes | 9903 | €96,453 | €36,030 | -€60,423 | -62.6% |
| Income taxes | 67/77 | €25,465 | €13,376 | -€12,089 | -47.5% |
| Profit (loss) for the period | 9904 | €70,988 | €22,655 | -€48,333 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €70,988 | €22,655 | -€48,333 | -68.1% |
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 15 October 2026 via checked.be.