BI-HELIOS: 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.
What changed
BI-HELIOS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€5,425
2024 · €42,308-€36,883
Equity
€1.3m
2024 · €1.3m+€5,425
Cash
€3,261
2024 · €4,097-€836
Balance sheet total
€3.5m
2024 · €2.1m+€1.4m
Largest movements
Assets
- Receivables within one year +€1.4m
up €1.4m (+344%), from €407,899 to €1.8m
of which Trade receivables: +€1.4m
Equity and liabilities
- Debts after one year +€949,216
new in 2025: €949,216
- Short-term financial debts +€400,000
new in 2025: €400,000
- Current portion of long-term debt +€50,783
new in 2025: €50,783
- Accrued charges and deferred income -€43,154
down €43,154 (-95.3%), from €45,284 to €2,130
- Other debts -€34,781
down €34,781 (-4.9%), from €709,824 to €675,044
Income statement
- Depreciation +€8,268
up €8,268 (+17.3%), from €47,860 to €56,128
- Taxes -€2,545
down €2,545 (-21.0%), from €12,110 to €9,565
- Financial charges +€2,134
up €2,134 (+130%), from €1,647 to €3,781
- Gross operating margin -€1,430
down €1,430 (-1.3%), from €107,863 to €106,433
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.
Result 2024
€42,308
Gross operating margin
-€1,430
Depreciation
-€8,268
Other operating charges
+€29
Other operating items
-€27,417
Financial income
-€208
Financial charges
-€2,134
Taxes
+€2,545
Result 2025
€5,425
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€1.4m
Investment
-€36,164
Financing
+€1.4m
Cash 2024
€4,097
From operations (derived)
-€1.4m
Net result for the year
+€5,425
Depreciation
+€56,128
Receivables after one year
+€22,886
Receivables within one year
-€1.4m
Deferred charges and accrued income
+€1,656
Trade debts
+€9,434
Tax, wage and social debts
+€19,213
Other debts
-€34,781
Accrued charges and deferred income
-€43,154
Investment (derived)
-€36,164
Investment in fixed assets (net)
-€36,164
Financing
+€1.4m
Debts after one year
+€949,216
Current portion of long-term debt
+€50,783
Short-term financial debts
+€400,000
Cash 2025
€3,261
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,107,326 | €3,463,462 | +€1.4m | +64.4% |
| Fixed assets | 21/28 | €919,385 | €899,420 | -€19,964 | -2.2% |
| Tangible fixed assets | 22/27 | €530,894 | €510,930 | -€19,964 | -3.8% |
| Land and buildings | 22 | €268,836 | €259,170 | -€9,666 | -3.6% |
| Plant, machinery and equipment | 23 | €597 | €260 | -€337 | -56.4% |
| Furniture and vehicles | 24 | €905 | €24,481 | +€23,576 | +2,604% |
| Other tangible fixed assets | 26 | €260,556 | €227,018 | -€33,538 | -12.9% |
| Financial fixed assets | 28 | €388,491 | €388,491 | = | 0.0% |
| Current assets | 29/58 | €1,187,941 | €2,564,042 | +€1.4m | +116% |
| Amounts receivable after more than one year | 29 | €769,935 | €747,049 | -€22,886 | -3.0% |
| Other amounts receivable | 291 | €769,935 | €747,049 | -€22,886 | -3.0% |
| Amounts receivable within one year | 40/41 | €407,899 | €1,809,378 | +€1.4m | +344% |
| Trade receivables | 40 | €24,490 | €1,430,969 | +€1.4m | +5,743% |
| Other amounts receivable | 41 | €383,409 | €378,409 | -€5,000 | -1.3% |
| Cash at bank and in hand | 54/58 | €4,097 | €3,261 | -€836 | -20.4% |
| Deferred charges and accrued income | 490/1 | €6,010 | €4,353 | -€1,656 | -27.6% |
| Total equity and liabilities | 10/49 | €2,107,326 | €3,463,462 | +€1.4m | +64.4% |
| Equity | 10/15 | €1,335,287 | €1,340,712 | +€5,425 | +0.4% |
| Contributions | 10/11 | €943,800 | €943,800 | = | 0.0% |
| Reserves | 13 | €391,487 | €396,912 | +€5,425 | +1.4% |
| Distributable reserves | 133 | €391,487 | €396,912 | +€5,425 | +1.4% |
| Amounts payable | 17/49 | €772,039 | €2,122,751 | +€1.4m | +175% |
| Amounts payable after more than one year | 17 | - | €949,216 | +€949,216 | |
| Financial debts | 170/4 | - | €949,216 | +€949,216 | |
| Amounts payable within one year | 42/48 | €726,755 | €1,171,405 | +€444,650 | +61.2% |
| Current portion of amounts payable after more than one year | 42 | - | €50,783 | +€50,783 | |
| Financial debts | 43 | - | €400,000 | +€400,000 | |
| Credit institutions | 430/8 | - | €400,000 | +€400,000 | |
| Trade debts | 44 | €707 | €10,141 | +€9,434 | +1,335% |
| Suppliers | 440/4 | €707 | €10,141 | +€9,434 | +1,335% |
| Taxes, remuneration and social security | 45 | €16,224 | €35,437 | +€19,213 | +118% |
| Taxes | 450/3 | €16,224 | €22,194 | +€5,971 | +36.8% |
| Remuneration and social security | 454/9 | - | €13,242 | +€13,242 | |
| Other amounts payable | 47/48 | €709,824 | €675,044 | -€34,781 | -4.9% |
| Accrued charges and deferred income | 492/3 | €45,284 | €2,130 | -€43,154 | -95.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,860 | €56,128 | +€8,268 | +17.3% |
| Other operating charges | 640/8 | €6,043 | €6,014 | -€29 | -0.5% |
| Non-recurring operating charges | 66A | €529 | €27,946 | +€27,417 | +5,184% |
| Gross operating margin | 9900 | €107,863 | €106,433 | -€1,430 | -1.3% |
| Operating profit (loss) | 9901 | €53,431 | €16,344 | -€37,087 | -69.4% |
| Financial income | 75/76B | €2,634 | €2,426 | -€208 | -7.9% |
| Recurring financial income | 75 | €2,634 | €2,426 | -€208 | -7.9% |
| Financial charges | 65/66B | €1,647 | €3,781 | +€2,134 | +130% |
| Recurring financial charges | 65 | €1,647 | €3,781 | +€2,134 | +130% |
| Profit (loss) for the period before taxes | 9903 | €54,418 | €14,990 | -€39,429 | -72.5% |
| Income taxes | 67/77 | €12,110 | €9,565 | -€2,545 | -21.0% |
| Profit (loss) for the period | 9904 | €42,308 | €5,425 | -€36,883 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,308 | €5,425 | -€36,883 | -87.2% |
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 16 October 2026 via checked.be.