Het Helderhof: 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.
Het Helderhof
Largest movements
- Receivables within one year -€9,349
down €9,349 (-81.2%), from €11,519 to €2,171
of which Trade receivables: -€6,887
- Tangible fixed assets -€7,842
down €7,842 (-8.7%), from €89,878 to €82,036
of which Land and buildings: -€5,000
- Cash +€5,388
up €5,388 (+1998.1%), from €270 to €5,658
mainly Other debts (+€16,075) and Receivables within one year (+€9,349)
- Stocks and contracts -€4,000
down €4,000 (-9.2%), from €43,621 to €39,621
- Profit (loss) carried forward -€27,201
down €27,201 (-5339.3%), from -€509 to -€27,711
- Other debts +€16,075
up €16,075 (+24.1%), from €66,829 to €82,904
- Trade debts -€5,450
down €5,450 (-39.6%), from €13,768 to €8,319
- Debts after one year -€2,259
down €2,259 (-43.8%), from €5,156 to €2,897
- Gross operating margin -€25,917
down €25,917, from €12,131 to -€13,786
- Staff costs +€1,915
up €1,915 (+100.2%), from €1,912 to €3,827
- Other operating charges -€698
down €698 (-32.4%), from €2,154 to €1,455
- Financial charges -€302
down €302 (-49.8%), from €607 to €305
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 | €147,051 | €129,847 | -€17,204 | -11.7% |
| Fixed assets | 21/28 | €89,970 | €82,128 | -€7,842 | -8.7% |
| Tangible fixed assets | 22/27 | €89,878 | €82,036 | -€7,842 | -8.7% |
| Land and buildings | 22 | €79,877 | €74,877 | -€5,000 | -6.3% |
| Other tangible fixed assets | 26 | €10,001 | €7,159 | -€2,842 | -28.4% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €57,081 | €47,719 | -€9,362 | -16.4% |
| Stocks and contracts in progress | 3 | €43,621 | €39,621 | -€4,000 | -9.2% |
| Stocks | 30/36 | €43,621 | €39,621 | -€4,000 | -9.2% |
| Amounts receivable within one year | 40/41 | €11,519 | €2,171 | -€9,349 | -81.2% |
| Trade receivables | 40 | €8,000 | €1,113 | -€6,887 | -86.1% |
| Other amounts receivable | 41 | €3,519 | €1,057 | -€2,462 | -70.0% |
| Cash at bank and in hand | 54/58 | €270 | €5,658 | +€5,388 | +1998.1% |
| Deferred charges and accrued income | 490/1 | €1,671 | €270 | -€1,401 | -83.8% |
| Total equity and liabilities | 10/49 | €147,051 | €129,847 | -€17,204 | -11.7% |
| Equity | 10/15 | €58,717 | €31,515 | -€27,201 | -46.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46,826 | €46,826 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €44,966 | €46,826 | +€1,860 | +4.1% |
| Profit (loss) carried forward | 14 | -€509 | -€27,711 | -€27,201 | -5339.3% |
| Amounts payable | 17/49 | €88,334 | €98,332 | +€9,997 | +11.3% |
| Amounts payable after more than one year | 17 | €5,156 | €2,897 | -€2,259 | -43.8% |
| Financial debts | 170/4 | €5,156 | €2,897 | -€2,259 | -43.8% |
| Amounts payable within one year | 42/48 | €83,179 | €95,035 | +€11,856 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €2,207 | €2,259 | +€52 | +2.3% |
| Trade debts | 44 | €13,768 | €8,319 | -€5,450 | -39.6% |
| Suppliers | 440/4 | €13,768 | €8,319 | -€5,450 | -39.6% |
| Taxes, remuneration and social security | 45 | €374 | €1,553 | +€1,179 | +315.2% |
| Taxes | 450/3 | €135 | €0 | -€135 | -100.0% |
| Remuneration and social security | 454/9 | €239 | €1,553 | +€1,314 | +549.4% |
| Other amounts payable | 47/48 | €66,829 | €82,904 | +€16,075 | +24.1% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €1,912 | €3,827 | +€1,915 | +100.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,842 | €7,842 | = | 0.0% |
| Other operating charges | 640/8 | €2,154 | €1,455 | -€698 | -32.4% |
| Gross operating margin | 9900 | €12,131 | -€13,786 | -€25,917 | |
| Operating profit (loss) | 9901 | €223 | -€26,910 | -€27,133 | |
| Financial income | 75/76B | €10 | €14 | +€4 | +43.2% |
| Recurring financial income | 75 | €10 | €14 | +€4 | +43.2% |
| Financial charges | 65/66B | €607 | €305 | -€302 | -49.8% |
| Recurring financial charges | 65 | €607 | €305 | -€302 | -49.8% |
| Profit (loss) for the period before taxes | 9903 | -€375 | -€27,201 | -€26,826 | -7161.9% |
| Income taxes | 67/77 | €135 | €0 | -€135 | -100.0% |
| Profit (loss) for the period | 9904 | -€509 | -€27,201 | -€26,692 | -5239.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€509 | -€27,201 | -€26,692 | -5239.3% |
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 5 October 2026 via checked.be.