Helim: 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.
Helim
Largest movements
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Cash +€59,782
up €59,782 (+35.6%), from €168,149 to €227,931
mainly Current investments (+€100,000) and Net result for the year (+€11,155)
- Tangible fixed assets -€4,803
down €4,803 (-9.2%), from €52,465 to €47,661
- Receivables within one year -€4,732
down €4,732 (-80.2%), from €5,900 to €1,168
- Other debts -€49,461
down €49,461 (-45.0%), from €109,938 to €60,477
- Financial income +€1,141
up €1,141 (+89.1%), from €1,280 to €2,421
- Taxes +€469
up €469 (+9.9%), from €4,737 to €5,206
- Financial charges -€273
down €273 (-6.2%), from €4,423 to €4,150
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 | €327,398 | €276,926 | -€50,472 | -15.4% |
| Fixed assets | 21/28 | €52,465 | €47,661 | -€4,803 | -9.2% |
| Tangible fixed assets | 22/27 | €52,465 | €47,661 | -€4,803 | -9.2% |
| Land and buildings | 22 | €52,465 | €47,661 | -€4,803 | -9.2% |
| Current assets | 29/58 | €274,933 | €229,265 | -€45,669 | -16.6% |
| Amounts receivable within one year | 40/41 | €5,900 | €1,168 | -€4,732 | -80.2% |
| Other amounts receivable | 41 | €5,900 | €1,168 | -€4,732 | -80.2% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €168,149 | €227,931 | +€59,782 | +35.6% |
| Deferred charges and accrued income | 490/1 | €884 | €166 | -€718 | -81.2% |
| Total equity and liabilities | 10/49 | €327,398 | €276,926 | -€50,472 | -15.4% |
| Equity | 10/15 | €210,455 | €210,137 | -€317 | -0.2% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €111,297 | €110,980 | -€317 | -0.3% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Distributable reserves | 133 | €101,382 | €101,064 | -€317 | -0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €116,943 | €66,789 | -€50,155 | -42.9% |
| Amounts payable within one year | 42/48 | €110,523 | €61,051 | -€49,472 | -44.8% |
| Trade debts | 44 | €57 | €0 | -€57 | -100.0% |
| Suppliers | 440/4 | €57 | €0 | -€57 | -100.0% |
| Taxes, remuneration and social security | 45 | €528 | €574 | +€46 | +8.6% |
| Taxes | 450/3 | €528 | €574 | +€46 | +8.6% |
| Other amounts payable | 47/48 | €109,938 | €60,477 | -€49,461 | -45.0% |
| Accrued charges and deferred income | 492/3 | €6,420 | €5,738 | -€683 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,803 | €4,803 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,587 | €2,717 | +€131 | +5.0% |
| Gross operating margin | 9900 | €25,421 | €25,610 | +€190 | +0.7% |
| Operating profit (loss) | 9901 | €18,030 | €18,090 | +€59 | +0.3% |
| Financial income | 75/76B | €1,280 | €2,421 | +€1,141 | +89.1% |
| Recurring financial income | 75 | €1,280 | €2,421 | +€1,141 | +89.1% |
| Financial charges | 65/66B | €4,423 | €4,150 | -€273 | -6.2% |
| Recurring financial charges | 65 | €4,423 | €4,150 | -€273 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €14,887 | €16,361 | +€1,473 | +9.9% |
| Income taxes | 67/77 | €4,737 | €5,206 | +€469 | +9.9% |
| Profit (loss) for the period | 9904 | €10,150 | €11,155 | +€1,004 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,150 | €11,155 | +€1,004 | +9.9% |
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 28 September 2026 via checked.be.