IMMO HELOMA: 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.
IMMO HELOMA
Largest movements
- Receivables within one year -€102,168
down €102,168 (-96.9%), from €105,421 to €3,253
of which Other amounts receivable: -€102,883
- Cash +€82,568
up €82,568 (+508%), from €16,262 to €98,830
mainly Receivables within one year (+€102,168) and Depreciation (+€1,172)
- Tax, wage and social debts -€16,801
no longer reported in 2025 (was €16,801)
- Reserves -€4,372
down €4,372 (-2.6%), from €169,392 to €165,020
of which Distributable reserves: -€4,372
- Gross operating margin -€61,606
down €61,606 (-95.4%), from €64,579 to €2,973
- Taxes -€14,386
no longer reported in 2025 (was €14,386)
- Other operating charges +€812
up €812 (+15.2%), from €5,337 to €6,149
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 | €399,984 | €379,211 | -€20,772 | -5.2% |
| Fixed assets | 21/28 | €278,301 | €277,129 | -€1,172 | -0.4% |
| Tangible fixed assets | 22/27 | €278,301 | €277,129 | -€1,172 | -0.4% |
| Land and buildings | 22 | €269,663 | €269,663 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,638 | €7,466 | -€1,172 | -13.6% |
| Current assets | 29/58 | €121,683 | €102,083 | -€19,600 | -16.1% |
| Amounts receivable within one year | 40/41 | €105,421 | €3,253 | -€102,168 | -96.9% |
| Trade receivables | 40 | - | €715 | +€715 | |
| Other amounts receivable | 41 | €105,421 | €2,538 | -€102,883 | -97.6% |
| Cash at bank and in hand | 54/58 | €16,262 | €98,830 | +€82,568 | +508% |
| Total equity and liabilities | 10/49 | €399,984 | €379,211 | -€20,772 | -5.2% |
| Equity | 10/15 | €381,392 | €377,020 | -€4,372 | -1.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €169,392 | €165,020 | -€4,372 | -2.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €163,192 | €158,820 | -€4,372 | -2.7% |
| Amounts payable | 17/49 | €18,592 | €2,191 | -€16,400 | -88.2% |
| Amounts payable within one year | 42/48 | €18,592 | €2,191 | -€16,400 | -88.2% |
| Trade debts | 44 | - | €401 | +€401 | |
| Suppliers | 440/4 | - | €401 | +€401 | |
| Taxes, remuneration and social security | 45 | €16,801 | - | -€16,801 | |
| Taxes | 450/3 | €16,801 | - | -€16,801 | |
| Other amounts payable | 47/48 | €1,791 | €1,791 | = | 0.0% |
| Non-recurring operating income | 76A | €57,085 | - | -€57,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,674 | €1,172 | -€502 | -30.0% |
| Other operating charges | 640/8 | €5,337 | €6,149 | +€812 | +15.2% |
| Gross operating margin | 9900 | €64,579 | €2,973 | -€61,606 | -95.4% |
| Operating profit (loss) | 9901 | €57,568 | -€4,348 | -€61,916 | |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €57,544 | -€4,372 | -€61,916 | |
| Income taxes | 67/77 | €14,386 | - | -€14,386 | |
| Profit (loss) for the period | 9904 | €43,158 | -€4,372 | -€47,530 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,158 | -€4,372 | -€47,530 |
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 18 October 2026 via checked.be.