HELA 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.
HELA SERVICES
Largest movements
- Cash +€15,191
up €15,191 (+155.7%), from €9,758 to €24,949
mainly Receivables within one year (+€8,979) and Net result for the year (+€7,691)
- Receivables within one year -€8,979
down €8,979 (-97.8%), from €9,181 to €202
of which Other amounts receivable: -€4,560
- Tangible fixed assets -€4,650
down €4,650 (-35.1%), from €13,239 to €8,589
- Profit (loss) carried forward +€7,691
up €7,691 (+156.6%), from €4,912 to €12,603
- Trade debts -€4,050
down €4,050 (-85.9%), from €4,715 to €665
- Debts after one year -€3,245
down €3,245 (-34.3%), from €9,464 to €6,219
- Tax, wage and social debts +€750
up €750 (+19.7%), from €3,796 to €4,545
of which Remuneration and social security: +€800
- Other debts +€440
up €440 (+42.0%), from €1,046 to €1,486
- Gross operating margin +€8,900
up €8,900 (+134.2%), from €6,632 to €15,532
- Depreciation +€3,939
up €3,939 (+553.7%), from €711 to €4,650
- Financial income -€813
down €813 (-99.6%), from €817 to €3
- Taxes +€794
up €794 (+64.5%), from €1,231 to €2,025
- Financial charges +€379
up €379 (+182.6%), from €208 to €586
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.
Cash bridge derived
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 | €32,178 | €33,763 | +€1,585 | +4.9% |
| Fixed assets | 21/28 | €13,239 | €8,589 | -€4,650 | -35.1% |
| Tangible fixed assets | 22/27 | €13,239 | €8,589 | -€4,650 | -35.1% |
| Furniture and vehicles | 24 | €13,239 | €8,589 | -€4,650 | -35.1% |
| Current assets | 29/58 | €18,939 | €25,174 | +€6,235 | +32.9% |
| Amounts receivable within one year | 40/41 | €9,181 | €202 | -€8,979 | -97.8% |
| Trade receivables | 40 | €4,420 | - | -€4,420 | |
| Other amounts receivable | 41 | €4,761 | €202 | -€4,560 | -95.8% |
| Cash at bank and in hand | 54/58 | €9,758 | €24,949 | +€15,191 | +155.7% |
| Deferred charges and accrued income | 490/1 | - | €24 | +€24 | |
| Total equity and liabilities | 10/49 | €32,178 | €33,763 | +€1,585 | +4.9% |
| Equity | 10/15 | €9,912 | €17,603 | +€7,691 | +77.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,912 | €12,603 | +€7,691 | +156.6% |
| Amounts payable | 17/49 | €22,266 | €16,160 | -€6,106 | -27.4% |
| Amounts payable after more than one year | 17 | €9,464 | €6,219 | -€3,245 | -34.3% |
| Financial debts | 170/4 | €9,464 | €6,219 | -€3,245 | -34.3% |
| Amounts payable within one year | 42/48 | €12,802 | €9,941 | -€2,861 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €3,245 | €3,245 | = | 0.0% |
| Trade debts | 44 | €4,715 | €665 | -€4,050 | -85.9% |
| Suppliers | 440/4 | €4,715 | €665 | -€4,050 | -85.9% |
| Taxes, remuneration and social security | 45 | €3,796 | €4,545 | +€750 | +19.7% |
| Taxes | 450/3 | €2,996 | €2,945 | -€50 | -1.7% |
| Remuneration and social security | 454/9 | €800 | €1,600 | +€800 | +100.0% |
| Other amounts payable | 47/48 | €1,046 | €1,486 | +€440 | +42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €711 | €4,650 | +€3,939 | +553.7% |
| Other operating charges | 640/8 | €387 | €583 | +€196 | +50.6% |
| Gross operating margin | 9900 | €6,632 | €15,532 | +€8,900 | +134.2% |
| Operating profit (loss) | 9901 | €5,534 | €10,299 | +€4,765 | +86.1% |
| Financial income | 75/76B | €817 | €3 | -€813 | -99.6% |
| Recurring financial income | 75 | €817 | €3 | -€813 | -99.6% |
| Financial charges | 65/66B | €208 | €586 | +€379 | +182.6% |
| Recurring financial charges | 65 | €208 | €586 | +€379 | +182.6% |
| Profit (loss) for the period before taxes | 9903 | €6,143 | €9,716 | +€3,573 | +58.2% |
| Income taxes | 67/77 | €1,231 | €2,025 | +€794 | +64.5% |
| Profit (loss) for the period | 9904 | €4,912 | €7,691 | +€2,780 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,912 | €7,691 | +€2,780 | +56.6% |
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 9 October 2026 via checked.be.