Van Helden Beheer: 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.
Van Helden Beheer
Largest movements
- Tangible fixed assets -€50,160
down €50,160 (-11.6%), from €432,966 to €382,806
of which Land and buildings: -€47,878
- Cash +€21,590
up €21,590 (+16.4%), from €131,506 to €153,096
mainly Depreciation (+€50,160) and Receivables within one year (+€13,796)
- Receivables within one year -€13,796
down €13,796 (-98.1%), from €14,063 to €267
- Reserves -€22,500
down €22,500 (-4.7%), from €482,855 to €460,355
of which Tax-exempt reserves: -€22,500
- Provisions -€7,500
down €7,500 (-15.3%), from €49,163 to €41,663
- Profit (loss) carried forward -€6,836
down €6,836, from €0 to -€6,836
- Gross operating margin -€117,393
down €117,393 (-88.3%), from €132,877 to €15,484
- Taxes -€29,590
down €29,590 (-100%), from €29,590 to €0
- Other operating charges +€1,714
up €1,714 (+150%), from €1,146 to €2,861
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 | €578,614 | €536,169 | -€42,445 | -7.3% |
| Fixed assets | 21/28 | €432,966 | €382,806 | -€50,160 | -11.6% |
| Tangible fixed assets | 22/27 | €432,966 | €382,806 | -€50,160 | -11.6% |
| Land and buildings | 22 | €412,170 | €364,292 | -€47,878 | -11.6% |
| Plant, machinery and equipment | 23 | €8,076 | €7,146 | -€930 | -11.5% |
| Furniture and vehicles | 24 | €12,720 | €11,368 | -€1,353 | -10.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €145,648 | €153,363 | +€7,715 | +5.3% |
| Amounts receivable within one year | 40/41 | €14,063 | €267 | -€13,796 | -98.1% |
| Other amounts receivable | 41 | €14,063 | €267 | -€13,796 | -98.1% |
| Cash at bank and in hand | 54/58 | €131,506 | €153,096 | +€21,590 | +16.4% |
| Deferred charges and accrued income | 490/1 | €80 | €0 | -€80 | -100% |
| Total equity and liabilities | 10/49 | €578,614 | €536,169 | -€42,445 | -7.3% |
| Equity | 10/15 | €514,105 | €484,769 | -€29,336 | -5.7% |
| Contributions | 10/11 | €31,250 | €31,250 | = | 0.0% |
| Reserves | 13 | €482,855 | €460,355 | -€22,500 | -4.7% |
| Tax-exempt reserves | 132 | €180,687 | €158,187 | -€22,500 | -12.5% |
| Distributable reserves | 133 | €302,168 | €302,168 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€6,836 | -€6,836 | |
| Provisions and deferred taxes | 16 | €49,163 | €41,663 | -€7,500 | -15.3% |
| Deferred taxes | 168 | €49,163 | €41,663 | -€7,500 | -15.3% |
| Amounts payable | 17/49 | €15,346 | €9,737 | -€5,610 | -36.6% |
| Amounts payable within one year | 42/48 | €15,346 | €9,737 | -€5,610 | -36.6% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €15,346 | €9,737 | -€5,610 | -36.6% |
| Non-recurring operating income | 76A | €123,276 | €0 | -€123,276 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,076 | €50,160 | +€1,084 | +2.2% |
| Other operating charges | 640/8 | €1,146 | €2,861 | +€1,714 | +150% |
| Gross operating margin | 9900 | €132,877 | €15,484 | -€117,393 | -88.3% |
| Operating profit (loss) | 9901 | €82,655 | -€37,537 | -€120,191 | |
| Financial income | 75/76B | €124 | €891 | +€767 | +618% |
| Recurring financial income | 75 | €124 | €891 | +€767 | +618% |
| Financial charges | 65/66B | €198 | €190 | -€8 | -4.1% |
| Recurring financial charges | 65 | €198 | €190 | -€8 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €82,581 | -€36,836 | -€119,416 | |
| Transfer from deferred taxes | 780 | €7,500 | €7,500 | = | 0.0% |
| Income taxes | 67/77 | €29,590 | €0 | -€29,590 | -100% |
| Profit (loss) for the period | 9904 | €60,491 | -€29,336 | -€89,826 | |
| Transfer from tax-exempt reserves | 789 | €22,500 | €22,500 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €82,991 | -€6,836 | -€89,826 |
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 17 October 2026 via checked.be.