VAN HELLEMONT: 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 HELLEMONT
Largest movements
- Receivables within one year +€18,137
up €18,137 (+16.4%), from €110,554 to €128,691
of which Other amounts receivable: +€16,384
- Tangible fixed assets +€11,144
up €11,144 (+95.0%), from €11,731 to €22,876
of which Plant, machinery and equipment: +€13,760
- Cash -€2,289
down €2,289 (-15.8%), from €14,531 to €12,242
mainly Receivables within one year (-€18,137) and Investment in fixed assets (net) (-€16,275)
- Reserves +€13,162
up €13,162 (+51.3%), from €25,682 to €38,844
of which Distributable reserves: +€13,162
- Trade debts +€9,700
up €9,700 (+33.6%), from €28,864 to €38,564
- Tax, wage and social debts +€5,375
up €5,375 (+96.0%), from €5,600 to €10,975
- Gross operating margin -€7,578
down €7,578 (-25.6%), from €29,562 to €21,984
- Depreciation +€3,886
up €3,886 (+312%), from €1,245 to €5,131
- Financial income +€847
up €847 (+35.1%), from €2,412 to €3,258
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 | €140,897 | €169,134 | +€28,238 | +20.0% |
| Fixed assets | 21/28 | €12,511 | €23,656 | +€11,144 | +89.1% |
| Tangible fixed assets | 22/27 | €11,731 | €22,876 | +€11,144 | +95.0% |
| Plant, machinery and equipment | 23 | - | €13,760 | +€13,760 | |
| Furniture and vehicles | 24 | €11,731 | €9,116 | -€2,616 | -22.3% |
| Financial fixed assets | 28 | €780 | €780 | = | 0.0% |
| Current assets | 29/58 | €128,385 | €145,478 | +€17,093 | +13.3% |
| Stocks and contracts in progress | 3 | €3,170 | €3,170 | = | 0.0% |
| Stocks | 30/36 | €3,170 | €3,170 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €110,554 | €128,691 | +€18,137 | +16.4% |
| Trade receivables | 40 | €51,280 | €53,034 | +€1,754 | +3.4% |
| Other amounts receivable | 41 | €59,274 | €75,657 | +€16,384 | +27.6% |
| Cash at bank and in hand | 54/58 | €14,531 | €12,242 | -€2,289 | -15.8% |
| Deferred charges and accrued income | 490/1 | €130 | €1,375 | +€1,245 | +956% |
| Total equity and liabilities | 10/49 | €140,897 | €169,134 | +€28,238 | +20.0% |
| Equity | 10/15 | €77,393 | €90,555 | +€13,162 | +17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,682 | €38,844 | +€13,162 | +51.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,822 | €36,984 | +€13,162 | +55.3% |
| Profit (loss) carried forward | 14 | €33,111 | €33,111 | = | 0.0% |
| Amounts payable | 17/49 | €63,504 | €78,579 | +€15,075 | +23.7% |
| Amounts payable within one year | 42/48 | €63,504 | €78,579 | +€15,075 | +23.7% |
| Current portion of amounts payable after more than one year | 42 | €16,155 | €16,155 | = | 0.0% |
| Trade debts | 44 | €28,864 | €38,564 | +€9,700 | +33.6% |
| Suppliers | 440/4 | €28,864 | €38,564 | +€9,700 | +33.6% |
| Taxes, remuneration and social security | 45 | €5,600 | €10,975 | +€5,375 | +96.0% |
| Taxes | 450/3 | €5,600 | €10,975 | +€5,375 | +96.0% |
| Other amounts payable | 47/48 | €12,885 | €12,885 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,245 | €5,131 | +€3,886 | +312% |
| Other operating charges | 640/8 | €1,187 | €1,373 | +€186 | +15.7% |
| Gross operating margin | 9900 | €29,562 | €21,984 | -€7,578 | -25.6% |
| Operating profit (loss) | 9901 | €27,131 | €15,480 | -€11,651 | -42.9% |
| Financial income | 75/76B | €2,412 | €3,258 | +€847 | +35.1% |
| Recurring financial income | 75 | €2,412 | €3,258 | +€847 | +35.1% |
| Financial charges | 65/66B | €121 | €200 | +€79 | +65.2% |
| Recurring financial charges | 65 | €121 | €200 | +€79 | +65.2% |
| Profit (loss) for the period before taxes | 9903 | €29,422 | €18,539 | -€10,883 | -37.0% |
| Income taxes | 67/77 | €5,600 | €5,377 | -€223 | -4.0% |
| Profit (loss) for the period | 9904 | €23,822 | €13,162 | -€10,660 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,822 | €13,162 | -€10,660 | -44.7% |
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 27 October 2026 via checked.be.