Heli Dynamic: what changed
Two fiscal 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.
Heli Dynamic
Largest movements
- Receivables within one year +€7,183
up €7,183 (+116.7%), from €6,153 to €13,335
- Tangible fixed assets +€4,905
up €4,905 (+37.3%), from €13,167 to €18,072
of which Land and buildings: +€10,272
- Cash +€2,656
up €2,656 (+3.0%), from €87,117 to €89,773
mainly Depreciation (+€10,752) and Net result for the year (+€9,144)
- Reserves +€9,144
up €9,144 (+15.1%), from €60,659 to €69,803
- Other debts +€3,347
up €3,347 (+14.8%), from €22,676 to €26,023
- Trade debts +€3,041
up €3,041 (+3502.2%), from €87 to €3,128
- Gross operating margin +€1,709
up €1,709 (+7.5%), from €22,679 to €24,388
- Depreciation +€1,132
up €1,132 (+11.8%), from €9,620 to €10,752
- Taxes +€876
up €876 (+30.3%), from €2,885 to €3,761
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 | €107,533 | €122,366 | +€14,833 | +13.8% |
| Fixed assets | 21/28 | €13,167 | €18,072 | +€4,905 | +37.3% |
| Tangible fixed assets | 22/27 | €13,167 | €18,072 | +€4,905 | +37.3% |
| Land and buildings | 22 | - | €10,272 | +€10,272 | |
| Plant, machinery and equipment | 23 | €7,273 | €7,800 | +€528 | +7.3% |
| Furniture and vehicles | 24 | €5,894 | €0 | -€5,894 | -100.0% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €94,366 | €104,294 | +€9,928 | +10.5% |
| Amounts receivable within one year | 40/41 | €6,153 | €13,335 | +€7,183 | +116.7% |
| Trade receivables | 40 | €6,153 | €13,335 | +€7,183 | +116.7% |
| Cash at bank and in hand | 54/58 | €87,117 | €89,773 | +€2,656 | +3.0% |
| Deferred charges and accrued income | 490/1 | €1,097 | €1,186 | +€89 | +8.1% |
| Total equity and liabilities | 10/49 | €107,533 | €122,366 | +€14,833 | +13.8% |
| Equity | 10/15 | €79,251 | €88,395 | +€9,144 | +11.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €60,659 | €69,803 | +€9,144 | +15.1% |
| Distributable reserves | 133 | €60,659 | €69,803 | +€9,144 | +15.1% |
| Amounts payable | 17/49 | €28,282 | €33,972 | +€5,689 | +20.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €28,282 | €33,972 | +€5,689 | +20.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €87 | €3,128 | +€3,041 | +3502.2% |
| Suppliers | 440/4 | €87 | €3,128 | +€3,041 | +3502.2% |
| Taxes, remuneration and social security | 45 | €5,519 | €4,821 | -€699 | -12.7% |
| Taxes | 450/3 | €4,369 | €3,671 | -€699 | -16.0% |
| Remuneration and social security | 454/9 | €1,150 | €1,150 | = | 0.0% |
| Other amounts payable | 47/48 | €22,676 | €26,023 | +€3,347 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,620 | €10,752 | +€1,132 | +11.8% |
| Other operating charges | 640/8 | €683 | €612 | -€71 | -10.4% |
| Gross operating margin | 9900 | €22,679 | €24,388 | +€1,709 | +7.5% |
| Operating profit (loss) | 9901 | €12,375 | €13,023 | +€648 | +5.2% |
| Financial income | 75/76B | €1 | €2 | +€1 | +98.8% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +98.8% |
| Financial charges | 65/66B | €213 | €120 | -€93 | -43.7% |
| Recurring financial charges | 65 | €213 | €120 | -€93 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €12,163 | €12,905 | +€742 | +6.1% |
| Income taxes | 67/77 | €2,885 | €3,761 | +€876 | +30.3% |
| Profit (loss) for the period | 9904 | €9,278 | €9,144 | -€134 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,278 | €9,144 | -€134 | -1.4% |
Source: filed annual accounts (NBB), fiscal 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.