HELDER ADVIES: what changed
What changed
HELDER ADVIES
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€385,060
2024 · €252,910+€132,150
Equity
€481,970
2024 · €446,910+€35,060
Cash
€443,508
2024 · €418,484+€25,024
Balance sheet total
€1.2m
2024 · €1.1m+€119,558
Largest movements
Assets
- Receivables within one year +€219,280
up €219,280 (+74.0%), from €296,311 to €515,590
of which Other amounts receivable: +€156,021
- Deferred charges and accrued income -€60,232
down €60,232 (-81.3%), from €74,072 to €13,840
- Stocks and contracts -€29,164
down €29,164 (-100%), from €29,164 to €0
- Cash +€25,024
up €25,024 (+6.0%), from €418,484 to €443,508
mainly Net result for the year (+€385,060) and Trade debts (+€118,361)
- Receivables after one year -€16,250
down €16,250 (-50.0%), from €32,500 to €16,250
Equity and liabilities
- Trade debts +€118,361
up €118,361 (+196%), from €60,540 to €178,902
- Tax, wage and social debts +€74,287
up €74,287 (+136%), from €54,799 to €129,086
- Other debts -€73,790
down €73,790 (-17.0%), from €433,305 to €359,515
- Debts after one year -€36,216
down €36,216 (-42.3%), from €85,566 to €49,350
- Reserves +€35,060
up €35,060 (+8.0%), from €440,710 to €475,770
Income statement
- Gross operating margin +€116,715
up €116,715 (+25.8%), from €452,965 to €569,680
- Taxes +€45,613
up €45,613 (+54.7%), from €83,331 to €128,944
- Other operating charges -€11,349
down €11,349 (-67.4%), from €16,842 to €5,493
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€252,910
Gross operating margin
+€116,715
Depreciation
-€809
Other operating charges
+€11,349
Other operating items
+€53,881
Financial income
-€4,692
Financial charges
+€1,317
Taxes
-€45,613
Result 2025
€385,060
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€435,996
Investment
-€26,500
Financing
-€384,472
Cash 2024
€418,484
From operations (derived)
+€435,996
Net result for the year
+€385,060
Depreciation
+€45,599
Receivables after one year
+€16,250
Stocks and contracts
+€29,164
Receivables within one year
-€219,280
Deferred charges and accrued income
+€60,232
Trade debts
+€118,361
Tax, wage and social debts
+€74,287
Other debts
-€73,790
Accrued charges and deferred income
+€112
Investment (derived)
-€26,500
Investment in fixed assets (net)
-€26,500
Financing
-€384,472
Debts after one year
-€36,216
Current portion of long-term debt
+€1,744
Contributions, distributions and other
-€350,000
Cash 2025
€443,508
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,117,561 | €1,237,119 | +€119,558 | +10.7% |
| Fixed assets | 21/28 | €267,030 | €247,931 | -€19,099 | -7.2% |
| Intangible fixed assets | 21 | €6,554 | €0 | -€6,554 | -100% |
| Tangible fixed assets | 22/27 | €232,910 | €220,365 | -€12,545 | -5.4% |
| Furniture and vehicles | 24 | €49,002 | €34,056 | -€14,946 | -30.5% |
| Other tangible fixed assets | 26 | €183,908 | €186,309 | +€2,401 | +1.3% |
| Financial fixed assets | 28 | €27,566 | €27,566 | = | 0.0% |
| Current assets | 29/58 | €850,531 | €989,189 | +€138,657 | +16.3% |
| Amounts receivable after more than one year | 29 | €32,500 | €16,250 | -€16,250 | -50.0% |
| Other amounts receivable | 291 | €32,500 | €16,250 | -€16,250 | -50.0% |
| Stocks and contracts in progress | 3 | €29,164 | €0 | -€29,164 | -100% |
| Stocks | 30/36 | €29,164 | €0 | -€29,164 | -100% |
| Amounts receivable within one year | 40/41 | €296,311 | €515,590 | +€219,280 | +74.0% |
| Trade receivables | 40 | €221,159 | €284,417 | +€63,258 | +28.6% |
| Other amounts receivable | 41 | €75,151 | €231,173 | +€156,021 | +208% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €418,484 | €443,508 | +€25,024 | +6.0% |
| Deferred charges and accrued income | 490/1 | €74,072 | €13,840 | -€60,232 | -81.3% |
| Total equity and liabilities | 10/49 | €1,117,561 | €1,237,119 | +€119,558 | +10.7% |
| Equity | 10/15 | €446,910 | €481,970 | +€35,060 | +7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €440,710 | €475,770 | +€35,060 | +8.0% |
| Distributable reserves | 133 | €440,710 | €475,770 | +€35,060 | +8.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €670,651 | €755,150 | +€84,498 | +12.6% |
| Amounts payable after more than one year | 17 | €85,566 | €49,350 | -€36,216 | -42.3% |
| Financial debts | 170/4 | €85,566 | €49,350 | -€36,216 | -42.3% |
| Amounts payable within one year | 42/48 | €585,085 | €705,687 | +€120,602 | +20.6% |
| Current portion of amounts payable after more than one year | 42 | €36,441 | €38,184 | +€1,744 | +4.8% |
| Trade debts | 44 | €60,540 | €178,902 | +€118,361 | +196% |
| Suppliers | 440/4 | €60,540 | €178,902 | +€118,361 | +196% |
| Taxes, remuneration and social security | 45 | €54,799 | €129,086 | +€74,287 | +136% |
| Taxes | 450/3 | €54,799 | €129,086 | +€74,287 | +136% |
| Other amounts payable | 47/48 | €433,305 | €359,515 | -€73,790 | -17.0% |
| Accrued charges and deferred income | 492/3 | €0 | €112 | +€112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,790 | €45,599 | +€809 | +1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €16,842 | €5,493 | -€11,349 | -67.4% |
| Non-recurring operating charges | 66A | €53,881 | €0 | -€53,881 | -100% |
| Gross operating margin | 9900 | €452,965 | €569,680 | +€116,715 | +25.8% |
| Operating profit (loss) | 9901 | €337,451 | €518,589 | +€181,137 | +53.7% |
| Financial income | 75/76B | €5,478 | €786 | -€4,692 | -85.7% |
| Recurring financial income | 75 | €5,478 | €786 | -€4,692 | -85.7% |
| Financial charges | 65/66B | €6,688 | €5,371 | -€1,317 | -19.7% |
| Recurring financial charges | 65 | €6,688 | €5,371 | -€1,317 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €336,241 | €514,004 | +€177,763 | +52.9% |
| Income taxes | 67/77 | €83,331 | €128,944 | +€45,613 | +54.7% |
| Profit (loss) for the period | 9904 | €252,910 | €385,060 | +€132,150 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €252,910 | €385,060 | +€132,150 | +52.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.