HELYMMAU: 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.
HELYMMAU
Largest movements
- Cash +€13,886
up €13,886 (+40.1%), from €34,642 to €48,528
mainly Net result for the year (+€15,913) and Other debts (+€559)
- Receivables within one year +€1,458
up €1,458 (+37.4%), from €3,896 to €5,355
of which Other amounts receivable: +€2,814
- Reserves +€15,900
up €15,900 (+51.3%), from €30,990 to €46,890
- Tax, wage and social debts -€1,269
down €1,269 (-33.8%), from €3,760 to €2,491
- Other debts +€559
new in 2025: €559
- Taxes -€2,070
down €2,070 (-30.8%), from €6,722 to €4,652
- Other operating charges +€400
up €400 (+571.0%), from €70 to €470
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 | €39,857 | €55,060 | +€15,203 | +38.1% |
| Fixed assets | 21/28 | €1,318 | €1,177 | -€141 | -10.7% |
| Tangible fixed assets | 22/27 | €1,318 | €1,177 | -€141 | -10.7% |
| Other tangible fixed assets | 26 | €1,318 | €1,177 | -€141 | -10.7% |
| Current assets | 29/58 | €38,538 | €53,882 | +€15,344 | +39.8% |
| Amounts receivable within one year | 40/41 | €3,896 | €5,355 | +€1,458 | +37.4% |
| Trade receivables | 40 | €3,896 | €2,541 | -€1,355 | -34.8% |
| Other amounts receivable | 41 | - | €2,814 | +€2,814 | |
| Cash at bank and in hand | 54/58 | €34,642 | €48,528 | +€13,886 | +40.1% |
| Total equity and liabilities | 10/49 | €39,857 | €55,060 | +€15,203 | +38.1% |
| Equity | 10/15 | €36,097 | €52,010 | +€15,913 | +44.1% |
| Contributions | 10/11 | €5,050 | €5,050 | = | 0.0% |
| Reserves | 13 | €30,990 | €46,890 | +€15,900 | +51.3% |
| Distributable reserves | 133 | €30,990 | €46,890 | +€15,900 | +51.3% |
| Profit (loss) carried forward | 14 | €57 | €70 | +€13 | +23.2% |
| Amounts payable | 17/49 | €3,760 | €3,049 | -€710 | -18.9% |
| Amounts payable within one year | 42/48 | €3,760 | €3,049 | -€710 | -18.9% |
| Taxes, remuneration and social security | 45 | €3,760 | €2,491 | -€1,269 | -33.8% |
| Taxes | 450/3 | €3,760 | €2,491 | -€1,269 | -33.8% |
| Other amounts payable | 47/48 | - | €559 | +€559 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94 | €141 | +€47 | +50.0% |
| Other operating charges | 640/8 | €70 | €470 | +€400 | +571.0% |
| Gross operating margin | 9900 | €21,230 | €21,219 | -€11 | -0.1% |
| Operating profit (loss) | 9901 | €21,066 | €20,608 | -€458 | -2.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €42 | €43 | +€1 | +3.2% |
| Recurring financial charges | 65 | €42 | €43 | +€1 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €21,025 | €20,565 | -€460 | -2.2% |
| Income taxes | 67/77 | €6,722 | €4,652 | -€2,070 | -30.8% |
| Profit (loss) for the period | 9904 | €14,303 | €15,913 | +€1,610 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,303 | €15,913 | +€1,610 | +11.3% |
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 7 October 2026 via checked.be.