Happy Helio: 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.
Happy Helio
Largest movements
- Cash +€9,601
up €9,601 (+180%), from €5,340 to €14,941
mainly Net result for the year (+€20,472) and Tax, wage and social debts (+€7,225)
- Receivables within one year +€9,184
up €9,184 (+33.1%), from €27,776 to €36,960
of which Other amounts receivable: +€13,418
- Tangible fixed assets +€546
new in 2025: €546
- Profit (loss) carried forward +€20,472
up €20,472 (+130%), from €15,759 to €36,231
- Trade debts -€8,366
down €8,366 (-79.0%), from €10,593 to €2,226
- Tax, wage and social debts +€7,225
up €7,225 (+152%), from €4,764 to €11,989
- Gross operating margin +€7,286
up €7,286 (+37.2%), from €19,597 to €26,884
- Taxes +€3,340
up €3,340 (+77.2%), from €4,325 to €7,665
- Financial income +€1,374
up €1,374 (+213%), from €645 to €2,019
- Other operating charges +€403
new in 2025: €403
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 | €33,116 | €52,447 | +€19,331 | +58.4% |
| Fixed assets | 21/28 | - | €546 | +€546 | |
| Tangible fixed assets | 22/27 | - | €546 | +€546 | |
| Furniture and vehicles | 24 | - | €546 | +€546 | |
| Current assets | 29/58 | €33,116 | €51,901 | +€18,785 | +56.7% |
| Amounts receivable within one year | 40/41 | €27,776 | €36,960 | +€9,184 | +33.1% |
| Trade receivables | 40 | €7,965 | €3,731 | -€4,234 | -53.2% |
| Other amounts receivable | 41 | €19,811 | €33,229 | +€13,418 | +67.7% |
| Cash at bank and in hand | 54/58 | €5,340 | €14,941 | +€9,601 | +180% |
| Total equity and liabilities | 10/49 | €33,116 | €52,447 | +€19,331 | +58.4% |
| Equity | 10/15 | €17,759 | €38,231 | +€20,472 | +115% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,759 | €36,231 | +€20,472 | +130% |
| Amounts payable | 17/49 | €15,357 | €14,216 | -€1,141 | -7.4% |
| Amounts payable within one year | 42/48 | €15,357 | €14,216 | -€1,141 | -7.4% |
| Trade debts | 44 | €10,593 | €2,226 | -€8,366 | -79.0% |
| Suppliers | 440/4 | €10,593 | €2,226 | -€8,366 | -79.0% |
| Taxes, remuneration and social security | 45 | €4,764 | €11,989 | +€7,225 | +152% |
| Taxes | 450/3 | €4,764 | €11,989 | +€7,225 | +152% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €178 | +€178 | |
| Other operating charges | 640/8 | - | €403 | +€403 | |
| Gross operating margin | 9900 | €19,597 | €26,884 | +€7,286 | +37.2% |
| Operating profit (loss) | 9901 | €19,597 | €26,303 | +€6,706 | +34.2% |
| Financial income | 75/76B | €645 | €2,019 | +€1,374 | +213% |
| Recurring financial income | 75 | €645 | €2,019 | +€1,374 | +213% |
| Financial charges | 65/66B | €159 | €186 | +€27 | +16.7% |
| Recurring financial charges | 65 | €159 | €186 | +€27 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €20,084 | €28,137 | +€8,053 | +40.1% |
| Income taxes | 67/77 | €4,325 | €7,665 | +€3,340 | +77.2% |
| Profit (loss) for the period | 9904 | €15,759 | €20,472 | +€4,713 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,759 | €20,472 | +€4,713 | +29.9% |
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 21 October 2026 via checked.be.