Two Helping Hands: 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.
Two Helping Hands
Largest movements
- Receivables within one year +€5,241
up €5,241 (+26.4%), from €19,882 to €25,122
of which Other amounts receivable: +€10,144
- Cash +€419
up €419 (+316.7%), from €132 to €552
mainly Net result for the year (+€9,678)
- Profit (loss) carried forward +€9,678
up €9,678 (+129.6%), from €7,465 to €17,143
- Trade debts -€1,479
down €1,479 (-60.2%), from €2,457 to €979
- Tax, wage and social debts -€1,416
down €1,416 (-20.9%), from €6,760 to €5,344
- Short-term financial debts -€1,122
down €1,122 (-71.0%), from €1,580 to €458
- Gross operating margin +€11,364
up €11,364 (+413.4%), from €2,749 to €14,113
- Taxes +€1,953
up €1,953 (+90.8%), from €2,151 to €4,104
- Financial income +€280
up €280 (+499.2%), from €56 to €336
- Other operating charges +€262
up €262 (+221.8%), from €118 to €380
- Financial charges -€183
down €183 (-38.9%), from €469 to €287
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 | €20,264 | €25,924 | +€5,660 | +27.9% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €20,014 | €25,674 | +€5,660 | +28.3% |
| Amounts receivable within one year | 40/41 | €19,882 | €25,122 | +€5,241 | +26.4% |
| Trade receivables | 40 | €17,144 | €12,241 | -€4,904 | -28.6% |
| Other amounts receivable | 41 | €2,737 | €12,882 | +€10,144 | +370.6% |
| Cash at bank and in hand | 54/58 | €132 | €552 | +€419 | +316.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €20,264 | €25,924 | +€5,660 | +27.9% |
| Equity | 10/15 | €9,465 | €19,143 | +€9,678 | +102.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,465 | €17,143 | +€9,678 | +129.6% |
| Amounts payable | 17/49 | €10,799 | €6,781 | -€4,018 | -37.2% |
| Amounts payable within one year | 42/48 | €10,799 | €6,781 | -€4,018 | -37.2% |
| Financial debts | 43 | €1,580 | €458 | -€1,122 | -71.0% |
| Credit institutions | 430/8 | €1,580 | €458 | -€1,122 | -71.0% |
| Trade debts | 44 | €2,457 | €979 | -€1,479 | -60.2% |
| Suppliers | 440/4 | €2,457 | €979 | -€1,479 | -60.2% |
| Taxes, remuneration and social security | 45 | €6,760 | €5,344 | -€1,416 | -20.9% |
| Taxes | 450/3 | €6,760 | €5,344 | -€1,416 | -20.9% |
| Other amounts payable | 47/48 | €1 | €0 | -€1 | -100.0% |
| Other operating charges | 640/8 | €118 | €380 | +€262 | +221.8% |
| Gross operating margin | 9900 | €2,749 | €14,113 | +€11,364 | +413.4% |
| Operating profit (loss) | 9901 | €2,631 | €13,734 | +€11,103 | +422.0% |
| Financial income | 75/76B | €56 | €336 | +€280 | +499.2% |
| Recurring financial income | 75 | €56 | €336 | +€280 | +499.2% |
| Financial charges | 65/66B | €469 | €287 | -€183 | -38.9% |
| Recurring financial charges | 65 | €469 | €287 | -€183 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €2,218 | €13,782 | +€11,565 | +521.5% |
| Income taxes | 67/77 | €2,151 | €4,104 | +€1,953 | +90.8% |
| Profit (loss) for the period | 9904 | €67 | €9,678 | +€9,611 | +14427.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67 | €9,678 | +€9,611 | +14427.0% |
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 2 October 2026 via checked.be.