HJELMOR: 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.
HJELMOR
Largest movements
- Receivables within one year -€3,502
down €3,502 (-6.0%), from €58,029 to €54,527
of which Other amounts receivable: -€3,502
- Cash +€3,329
up €3,329 (+8.2%), from €40,826 to €44,155
mainly Receivables within one year (+€3,502) and Other debts (+€180)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,603
up €1,603, from -€1,584 to €19
- Financial income +€121
up €121 (+166%), from €73 to €194
- Financial charges -€44
down €44 (-22.6%), from €194 to €150
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 | €98,856 | €98,682 | -€173 | -0.2% |
| Current assets | 29/58 | €98,856 | €98,682 | -€173 | -0.2% |
| Amounts receivable within one year | 40/41 | €58,029 | €54,527 | -€3,502 | -6.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €58,029 | €54,527 | -€3,502 | -6.0% |
| Cash at bank and in hand | 54/58 | €40,826 | €44,155 | +€3,329 | +8.2% |
| Total equity and liabilities | 10/49 | €98,856 | €98,682 | -€173 | -0.2% |
| Equity | 10/15 | €94,264 | €94,200 | -€64 | -0.1% |
| Contributions | 10/11 | €357,646 | €357,646 | = | 0.0% |
| Reserves | 13 | €2,975 | €2,975 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,975 | €2,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€266,356 | -€266,421 | -€64 | 0.0% |
| Amounts payable | 17/49 | €4,592 | €4,483 | -€109 | -2.4% |
| Amounts payable within one year | 42/48 | €3,907 | €4,087 | +€180 | +4.6% |
| Other amounts payable | 47/48 | €3,907 | €4,087 | +€180 | +4.6% |
| Accrued charges and deferred income | 492/3 | €685 | €396 | -€289 | -42.2% |
| Other operating charges | 640/8 | €123 | €128 | +€4 | +3.4% |
| Gross operating margin | 9900 | -€1,584 | €19 | +€1,603 | |
| Operating profit (loss) | 9901 | -€1,708 | -€109 | +€1,599 | +93.6% |
| Financial income | 75/76B | €73 | €194 | +€121 | +166% |
| Recurring financial income | 75 | €73 | €194 | +€121 | +166% |
| Financial charges | 65/66B | €194 | €150 | -€44 | -22.6% |
| Recurring financial charges | 65 | €194 | €150 | -€44 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,828 | -€64 | +€1,764 | +96.5% |
| Profit (loss) for the period | 9904 | -€1,828 | -€64 | +€1,764 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,828 | -€64 | +€1,764 | +96.5% |
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 15 October 2026 via checked.be.