Helia: 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.
Helia
Largest movements
- Cash +€11,662
up €11,662 (+89.0%), from €13,108 to €24,769
mainly Net result for the year (+€5,816) and Depreciation (+€3,205)
- Tangible fixed assets -€3,205
down €3,205 (-87.5%), from €3,661 to €457
- Receivables within one year -€1,764
down €1,764 (-63.6%), from €2,774 to €1,009
- Reserves +€5,000
up €5,000 (+23.8%), from €21,000 to €26,000
- Profit (loss) carried forward +€816
up €816 (+14.8%), from -€5,528 to -€4,711
- Other debts +€705
up €705 (+176.4%), from €399 to €1,104
- Gross operating margin +€12,860
up €12,860, from -€1,378 to €11,481
- Taxes +€991
up €991, from €0 to €991
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 | €19,991 | €26,493 | +€6,502 | +32.5% |
| Fixed assets | 21/28 | €3,661 | €457 | -€3,205 | -87.5% |
| Tangible fixed assets | 22/27 | €3,661 | €457 | -€3,205 | -87.5% |
| Furniture and vehicles | 24 | €3,661 | €457 | -€3,205 | -87.5% |
| Current assets | 29/58 | €16,330 | €26,036 | +€9,707 | +59.4% |
| Amounts receivable within one year | 40/41 | €2,774 | €1,009 | -€1,764 | -63.6% |
| Other amounts receivable | 41 | €2,774 | €1,009 | -€1,764 | -63.6% |
| Cash at bank and in hand | 54/58 | €13,108 | €24,769 | +€11,662 | +89.0% |
| Deferred charges and accrued income | 490/1 | €448 | €258 | -€190 | -42.5% |
| Total equity and liabilities | 10/49 | €19,991 | €26,493 | +€6,502 | +32.5% |
| Equity | 10/15 | €19,472 | €25,289 | +€5,816 | +29.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €21,000 | €26,000 | +€5,000 | +23.8% |
| Distributable reserves | 133 | €21,000 | €26,000 | +€5,000 | +23.8% |
| Profit (loss) carried forward | 14 | -€5,528 | -€4,711 | +€816 | +14.8% |
| Amounts payable | 17/49 | €518 | €1,204 | +€686 | +132.3% |
| Amounts payable within one year | 42/48 | €518 | €1,204 | +€686 | +132.3% |
| Trade debts | 44 | €28 | €100 | +€73 | +259.9% |
| Suppliers | 440/4 | €28 | €100 | +€73 | +259.9% |
| Taxes, remuneration and social security | 45 | €91 | €0 | -€91 | -100.0% |
| Remuneration and social security | 454/9 | €91 | €0 | -€91 | -100.0% |
| Other amounts payable | 47/48 | €399 | €1,104 | +€705 | +176.4% |
| Remuneration, social security and pensions | 62 | €768 | €768 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,205 | €3,205 | +€0 | 0.0% |
| Other operating charges | 640/8 | €638 | €657 | +€19 | +3.0% |
| Gross operating margin | 9900 | -€1,378 | €11,481 | +€12,860 | |
| Operating profit (loss) | 9901 | -€5,988 | €6,852 | +€12,840 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €61 | €45 | -€16 | -26.0% |
| Recurring financial charges | 65 | €61 | €45 | -€16 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,049 | €6,807 | +€12,856 | |
| Income taxes | 67/77 | €0 | €991 | +€991 | |
| Profit (loss) for the period | 9904 | -€6,049 | €5,816 | +€11,866 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,049 | €5,816 | +€11,866 |
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 8 October 2026 via checked.be.