Helianthos: 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.
Helianthos
Largest movements
- Current investments -€100,000
down €100,000 (-33.3%), from €300,000 to €200,000
- Cash -€94,778
down €94,778 (-40.3%), from €235,161 to €140,383
mainly Contributions, distributions and other (-€412,591) and Tax, wage and social debts (-€73,971)
- Tangible fixed assets -€11,418
down €11,418 (-43.8%), from €26,056 to €14,638
of which Furniture and vehicles: -€11,805
- Reserves -€227,978
down €227,978 (-47.4%), from €480,537 to €252,559
- Other debts +€95,727
up €95,727 (+466%), from €20,526 to €116,253
- Tax, wage and social debts -€73,971
down €73,971 (-76.7%), from €96,462 to €22,491
- Gross operating margin -€24,743
down €24,743 (-9.1%), from €270,671 to €245,928
- Taxes -€23,763
down €23,763 (-29.5%), from €80,646 to €56,883
- Financial income +€3,432
up €3,432 (+57.3%), from €5,985 to €9,417
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 | €603,135 | €393,022 | -€210,113 | -34.8% |
| Fixed assets | 21/28 | €26,056 | €14,638 | -€11,418 | -43.8% |
| Tangible fixed assets | 22/27 | €26,056 | €14,638 | -€11,418 | -43.8% |
| Plant, machinery and equipment | 23 | €1,148 | €1,535 | +€387 | +33.8% |
| Furniture and vehicles | 24 | €24,908 | €13,103 | -€11,805 | -47.4% |
| Current assets | 29/58 | €577,078 | €378,384 | -€198,695 | -34.4% |
| Amounts receivable within one year | 40/41 | €33,883 | €33,907 | +€23 | +0.1% |
| Trade receivables | 40 | €33,880 | €33,880 | = | 0.0% |
| Other amounts receivable | 41 | €3 | €27 | +€23 | +693% |
| Current investments | 50/53 | €300,000 | €200,000 | -€100,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €235,161 | €140,383 | -€94,778 | -40.3% |
| Deferred charges and accrued income | 490/1 | €8,034 | €4,095 | -€3,940 | -49.0% |
| Total equity and liabilities | 10/49 | €603,135 | €393,022 | -€210,113 | -34.8% |
| Equity | 10/15 | €481,037 | €253,059 | -€227,978 | -47.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €480,537 | €252,559 | -€227,978 | -47.4% |
| Distributable reserves | 133 | €480,537 | €252,559 | -€227,978 | -47.4% |
| Amounts payable | 17/49 | €122,097 | €139,963 | +€17,866 | +14.6% |
| Amounts payable within one year | 42/48 | €122,097 | €139,963 | +€17,866 | +14.6% |
| Trade debts | 44 | €5,109 | €1,219 | -€3,890 | -76.1% |
| Suppliers | 440/4 | €5,109 | €1,219 | -€3,890 | -76.1% |
| Taxes, remuneration and social security | 45 | €96,462 | €22,491 | -€73,971 | -76.7% |
| Taxes | 450/3 | €96,462 | €22,491 | -€73,971 | -76.7% |
| Other amounts payable | 47/48 | €20,526 | €116,253 | +€95,727 | +466% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,720 | €12,714 | -€7 | -0.1% |
| Other operating charges | 640/8 | €282 | €882 | +€600 | +213% |
| Gross operating margin | 9900 | €270,671 | €245,928 | -€24,743 | -9.1% |
| Operating profit (loss) | 9901 | €257,669 | €232,332 | -€25,336 | -9.8% |
| Financial income | 75/76B | €5,985 | €9,417 | +€3,432 | +57.3% |
| Recurring financial income | 75 | €5,985 | €9,417 | +€3,432 | +57.3% |
| Financial charges | 65/66B | €61 | €254 | +€193 | +317% |
| Recurring financial charges | 65 | €61 | €254 | +€193 | +317% |
| Profit (loss) for the period before taxes | 9903 | €263,593 | €241,495 | -€22,098 | -8.4% |
| Income taxes | 67/77 | €80,646 | €56,883 | -€23,763 | -29.5% |
| Profit (loss) for the period | 9904 | €182,947 | €184,612 | +€1,666 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €182,947 | €184,612 | +€1,666 | +0.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.