DOUBLE HELIX ADVISORY: 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.
DOUBLE HELIX ADVISORY
Largest movements
- Cash +€73,054
up €73,054 (+49.1%), from €148,670 to €221,724
mainly Net result for the year (+€255,231) and Tax, wage and social debts (+€45,409)
- Current investments +€48,683
up €48,683 (+22.3%), from €218,218 to €266,901
- Receivables within one year +€41,222
up €41,222 (+65.3%), from €63,098 to €104,321
of which Trade receivables: +€48,506
- Tangible fixed assets -€9,039
down €9,039 (-5.1%), from €176,938 to €167,899
of which Land and buildings: -€6,794
- Profit (loss) carried forward +€187,231
up €187,231 (+53.8%), from €347,786 to €535,016
- Other debts -€67,295
down €67,295 (-49.7%), from €135,295 to €68,000
- Tax, wage and social debts +€45,409
up €45,409 (+11,352%), from €400 to €45,809
- Debts after one year -€14,764
down €14,764 (-15.1%), from €98,026 to €83,262
- Gross operating margin +€132,983
up €132,983 (+61.2%), from €217,273 to €350,255
- Taxes +€40,799
up €40,799 (+91.1%), from €44,793 to €85,592
- Other operating charges -€7,100
down €7,100 (-94.7%), from €7,500 to €400
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 | €607,518 | €761,155 | +€153,637 | +25.3% |
| Fixed assets | 21/28 | €177,088 | €168,049 | -€9,039 | -5.1% |
| Tangible fixed assets | 22/27 | €176,938 | €167,899 | -€9,039 | -5.1% |
| Land and buildings | 22 | €172,534 | €165,740 | -€6,794 | -3.9% |
| Plant, machinery and equipment | 23 | €4,405 | €2,159 | -€2,245 | -51.0% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €430,430 | €593,106 | +€162,676 | +37.8% |
| Amounts receivable within one year | 40/41 | €63,098 | €104,321 | +€41,222 | +65.3% |
| Trade receivables | 40 | €33,426 | €81,932 | +€48,506 | +145% |
| Other amounts receivable | 41 | €29,672 | €22,389 | -€7,283 | -24.5% |
| Current investments | 50/53 | €218,218 | €266,901 | +€48,683 | +22.3% |
| Cash at bank and in hand | 54/58 | €148,670 | €221,724 | +€73,054 | +49.1% |
| Deferred charges and accrued income | 490/1 | €444 | €161 | -€283 | -63.8% |
| Total equity and liabilities | 10/49 | €607,518 | €761,155 | +€153,637 | +25.3% |
| Equity | 10/15 | €347,886 | €535,116 | +€187,231 | +53.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €347,786 | €535,016 | +€187,231 | +53.8% |
| Amounts payable | 17/49 | €259,633 | €226,039 | -€33,594 | -12.9% |
| Amounts payable after more than one year | 17 | €98,026 | €83,262 | -€14,764 | -15.1% |
| Financial debts | 170/4 | €98,026 | €83,262 | -€14,764 | -15.1% |
| Amounts payable within one year | 42/48 | €161,607 | €142,777 | -€18,830 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €14,508 | €14,764 | +€256 | +1.8% |
| Financial debts | 43 | - | €1,723 | +€1,723 | |
| Credit institutions | 430/8 | - | €1,723 | +€1,723 | |
| Trade debts | 44 | €11,404 | €12,482 | +€1,077 | +9.4% |
| Suppliers | 440/4 | €11,404 | €12,482 | +€1,077 | +9.4% |
| Taxes, remuneration and social security | 45 | €400 | €45,809 | +€45,409 | +11,352% |
| Taxes | 450/3 | €400 | €45,809 | +€45,409 | +11,352% |
| Other amounts payable | 47/48 | €135,295 | €68,000 | -€67,295 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,568 | €9,039 | -€529 | -5.5% |
| Other operating charges | 640/8 | €7,500 | €400 | -€7,100 | -94.7% |
| Non-recurring operating charges | 66A | €5 | - | -€5 | |
| Gross operating margin | 9900 | €217,273 | €350,255 | +€132,983 | +61.2% |
| Operating profit (loss) | 9901 | €200,200 | €340,817 | +€140,617 | +70.2% |
| Financial income | 75/76B | €3,229 | €4,588 | +€1,359 | +42.1% |
| Recurring financial income | 75 | €3,229 | €4,588 | +€1,359 | +42.1% |
| Financial charges | 65/66B | €5,017 | €4,582 | -€435 | -8.7% |
| Recurring financial charges | 65 | €5,017 | €4,582 | -€435 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €198,411 | €340,822 | +€142,411 | +71.8% |
| Income taxes | 67/77 | €44,793 | €85,592 | +€40,799 | +91.1% |
| Profit (loss) for the period | 9904 | €153,619 | €255,231 | +€101,612 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €153,619 | €255,231 | +€101,612 | +66.1% |
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 14 October 2026 via checked.be.