Heilil Consultancy Services: 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.
Heilil Consultancy Services
Largest movements
- Cash -€12,847
down €12,847 (-11.1%), from €115,672 to €102,825
mainly Contributions, distributions and other (-€23,266) and Current portion of long-term debt (-€4,763)
- Tangible fixed assets -€6,898
down €6,898 (-84.8%), from €8,133 to €1,235
of which Furniture and vehicles: -€6,255
- Receivables within one year -€2,228
down €2,228 (-58.9%), from €3,783 to €1,555
- Reserves -€13,679
down €13,679 (-18.3%), from €74,875 to €61,196
- Current portion of long-term debt -€4,763
down €4,763 (-83.2%), from €5,724 to €961
- Tax, wage and social debts -€3,708
down €3,708 (-77.5%), from €4,783 to €1,076
- Financial income +€11,604
up €11,604 (+979%), from €1,185 to €12,789
- Gross operating margin -€8,103
down €8,103 (-60.2%), from €13,455 to €5,353
- Depreciation -€642
down €642 (-8.5%), from €7,540 to €6,898
- Taxes -€146
down €146 (-13.7%), from €1,070 to €924
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 | €128,761 | €106,691 | -€22,070 | -17.1% |
| Fixed assets | 21/28 | €9,109 | €2,211 | -€6,898 | -75.7% |
| Tangible fixed assets | 22/27 | €8,133 | €1,235 | -€6,898 | -84.8% |
| Plant, machinery and equipment | 23 | €832 | €190 | -€643 | -77.2% |
| Furniture and vehicles | 24 | €7,300 | €1,045 | -€6,255 | -85.7% |
| Financial fixed assets | 28 | €976 | €976 | = | 0.0% |
| Current assets | 29/58 | €119,653 | €104,481 | -€15,172 | -12.7% |
| Amounts receivable within one year | 40/41 | €3,783 | €1,555 | -€2,228 | -58.9% |
| Other amounts receivable | 41 | €3,783 | €1,555 | -€2,228 | -58.9% |
| Cash at bank and in hand | 54/58 | €115,672 | €102,825 | -€12,847 | -11.1% |
| Deferred charges and accrued income | 490/1 | €197 | €100 | -€97 | -49.1% |
| Total equity and liabilities | 10/49 | €128,761 | €106,691 | -€22,070 | -17.1% |
| Equity | 10/15 | €93,425 | €79,746 | -€13,679 | -14.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €74,875 | €61,196 | -€13,679 | -18.3% |
| Distributable reserves | 133 | €74,875 | €61,196 | -€13,679 | -18.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,336 | €26,945 | -€8,391 | -23.7% |
| Amounts payable after more than one year | 17 | €961 | €0 | -€961 | -100% |
| Financial debts | 170/4 | €961 | €0 | -€961 | -100% |
| Amounts payable within one year | 42/48 | €34,376 | €26,945 | -€7,430 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €5,724 | €961 | -€4,763 | -83.2% |
| Trade debts | 44 | €477 | €592 | +€115 | +24.2% |
| Suppliers | 440/4 | €477 | €592 | +€115 | +24.2% |
| Taxes, remuneration and social security | 45 | €4,783 | €1,076 | -€3,708 | -77.5% |
| Taxes | 450/3 | €4,783 | €1,076 | -€3,708 | -77.5% |
| Other amounts payable | 47/48 | €23,392 | €24,317 | +€925 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,540 | €6,898 | -€642 | -8.5% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €13,455 | €5,353 | -€8,103 | -60.2% |
| Operating profit (loss) | 9901 | €5,466 | -€2,007 | -€7,473 | |
| Financial income | 75/76B | €1,185 | €12,789 | +€11,604 | +979% |
| Recurring financial income | 75 | €1,185 | €12,789 | +€11,604 | +979% |
| Financial charges | 65/66B | €276 | €271 | -€5 | -1.9% |
| Recurring financial charges | 65 | €276 | €271 | -€5 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €6,375 | €10,511 | +€4,136 | +64.9% |
| Income taxes | 67/77 | €1,070 | €924 | -€146 | -13.7% |
| Profit (loss) for the period | 9904 | €5,305 | €9,587 | +€4,282 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,305 | €9,587 | +€4,282 | +80.7% |
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 25 October 2026 via checked.be.