HELICTO CONSULT: 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.
HELICTO CONSULT
Largest movements
- Cash -€7,199
down €7,199 (-52.2%), from €13,803 to €6,604
mainly Debts after one year (-€3,405) and Tax, wage and social debts (-€2,574)
- Deferred charges and accrued income +€958
up €958 (+172%), from €556 to €1,514
- Tangible fixed assets +€768
new in 2025: €768
- Receivables within one year +€391
up €391 (+47.0%), from €833 to €1,224
of which Other amounts receivable: +€589
- Debts after one year -€3,405
down €3,405 (-62.2%), from €5,476 to €2,071
- Tax, wage and social debts -€2,574
down €2,574 (-42.5%), from €6,058 to €3,484
- Profit (loss) carried forward +€916
up €916 (+51.2%), from -€1,788 to -€873
- Trade debts -€193
down €193 (-88.9%), from €217 to €24
- Current portion of long-term debt +€175
up €175 (+5.4%), from €3,230 to €3,405
- Other operating charges -€5,357
down €5,357 (-89.4%), from €5,989 to €632
- Gross operating margin -€2,264
down €2,264 (-32.4%), from €6,993 to €4,729
- Financial charges +€789
up €789 (+73.2%), from €1,077 to €1,866
- Depreciation +€372
new in 2025: €372
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 | €15,192 | €10,111 | -€5,081 | -33.4% |
| Fixed assets | 21/28 | - | €768 | +€768 | |
| Tangible fixed assets | 22/27 | - | €768 | +€768 | |
| Furniture and vehicles | 24 | - | €768 | +€768 | |
| Current assets | 29/58 | €15,192 | €9,343 | -€5,850 | -38.5% |
| Amounts receivable within one year | 40/41 | €833 | €1,224 | +€391 | +47.0% |
| Trade receivables | 40 | €197 | - | -€197 | |
| Other amounts receivable | 41 | €636 | €1,224 | +€589 | +92.6% |
| Cash at bank and in hand | 54/58 | €13,803 | €6,604 | -€7,199 | -52.2% |
| Deferred charges and accrued income | 490/1 | €556 | €1,514 | +€958 | +172% |
| Total equity and liabilities | 10/49 | €15,192 | €10,111 | -€5,081 | -33.4% |
| Equity | 10/15 | €212 | €1,127 | +€916 | +433% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,788 | -€873 | +€916 | +51.2% |
| Amounts payable | 17/49 | €14,981 | €8,984 | -€5,997 | -40.0% |
| Amounts payable after more than one year | 17 | €5,476 | €2,071 | -€3,405 | -62.2% |
| Financial debts | 170/4 | €5,476 | €2,071 | -€3,405 | -62.2% |
| Amounts payable within one year | 42/48 | €9,505 | €6,913 | -€2,592 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | €3,230 | €3,405 | +€175 | +5.4% |
| Trade debts | 44 | €217 | €24 | -€193 | -88.9% |
| Suppliers | 440/4 | €217 | €24 | -€193 | -88.9% |
| Taxes, remuneration and social security | 45 | €6,058 | €3,484 | -€2,574 | -42.5% |
| Taxes | 450/3 | €6,058 | €3,484 | -€2,574 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €372 | +€372 | |
| Other operating charges | 640/8 | €5,989 | €632 | -€5,357 | -89.4% |
| Gross operating margin | 9900 | €6,993 | €4,729 | -€2,264 | -32.4% |
| Operating profit (loss) | 9901 | €1,004 | €3,725 | +€2,721 | +271% |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €1,077 | €1,866 | +€789 | +73.2% |
| Recurring financial charges | 65 | €1,077 | €1,866 | +€789 | +73.2% |
| Profit (loss) for the period before taxes | 9903 | -€43 | €1,860 | +€1,903 | |
| Income taxes | 67/77 | €963 | €944 | -€19 | -2.0% |
| Profit (loss) for the period | 9904 | -€1,006 | €916 | +€1,922 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,006 | €916 | +€1,922 |
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 16 October 2026 via checked.be.