HELINE CONSULT: what changed
HELINE CONSULT
Largest movements
- Cash +€13,393
up €13,393 (+186%), from €7,210 to €20,604
mainly Net result for the year (+€12,666) and Receivables within one year (+€6,357)
- Receivables within one year -€6,357
down €6,357 (-52.0%), from €12,219 to €5,862
- Tangible fixed assets -€1,141
down €1,141 (-67.4%), from €1,694 to €553
- Profit (loss) carried forward +€12,666
up €12,666, from -€4,078 to €8,589
- Debts after one year -€7,000
no longer reported in 2025 (was €7,000)
- Other debts +€1,090
up €1,090 (+259%), from €421 to €1,510
- Tax, wage and social debts -€899
down €899 (-22.7%), from €3,954 to €3,055
- Gross operating margin +€8,468
up €8,468 (+101%), from €8,354 to €16,821
- Taxes +€1,089
up €1,089 (+676%), from €161 to €1,250
- Financial charges +€804
up €804 (+151%), from €533 to €1,337
- Depreciation -€658
down €658 (-36.6%), from €1,799 to €1,141
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,623 | €27,518 | +€5,896 | +27.3% |
| Fixed assets | 21/28 | €2,194 | €1,053 | -€1,141 | -52.0% |
| Tangible fixed assets | 22/27 | €1,694 | €553 | -€1,141 | -67.4% |
| Furniture and vehicles | 24 | €1,694 | €553 | -€1,141 | -67.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €19,429 | €26,465 | +€7,036 | +36.2% |
| Amounts receivable within one year | 40/41 | €12,219 | €5,862 | -€6,357 | -52.0% |
| Trade receivables | 40 | €12,219 | €5,862 | -€6,357 | -52.0% |
| Cash at bank and in hand | 54/58 | €7,210 | €20,604 | +€13,393 | +186% |
| Total equity and liabilities | 10/49 | €21,623 | €27,518 | +€5,896 | +27.3% |
| Equity | 10/15 | €10,182 | €22,849 | +€12,666 | +124% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,078 | €8,589 | +€12,666 | |
| Amounts payable | 17/49 | €11,441 | €4,670 | -€6,771 | -59.2% |
| Amounts payable after more than one year | 17 | €7,000 | - | -€7,000 | |
| Other amounts payable | 178/9 | €7,000 | - | -€7,000 | |
| Amounts payable within one year | 42/48 | €4,441 | €4,670 | +€229 | +5.2% |
| Trade debts | 44 | €65 | €104 | +€39 | +58.9% |
| Suppliers | 440/4 | €65 | €104 | +€39 | +58.9% |
| Taxes, remuneration and social security | 45 | €3,954 | €3,055 | -€899 | -22.7% |
| Taxes | 450/3 | €3,954 | €3,055 | -€899 | -22.7% |
| Other amounts payable | 47/48 | €421 | €1,510 | +€1,090 | +259% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,799 | €1,141 | -€658 | -36.6% |
| Other operating charges | 640/8 | €450 | €502 | +€52 | +11.4% |
| Gross operating margin | 9900 | €8,354 | €16,821 | +€8,468 | +101% |
| Operating profit (loss) | 9901 | €6,104 | €15,179 | +€9,074 | +149% |
| Financial income | 75/76B | €23 | €75 | +€52 | +221% |
| Recurring financial income | 75 | €23 | €75 | +€52 | +221% |
| Financial charges | 65/66B | €533 | €1,337 | +€804 | +151% |
| Recurring financial charges | 65 | €533 | €1,337 | +€804 | +151% |
| Profit (loss) for the period before taxes | 9903 | €5,594 | €13,916 | +€8,322 | +149% |
| Income taxes | 67/77 | €161 | €1,250 | +€1,089 | +676% |
| Profit (loss) for the period | 9904 | €5,433 | €12,666 | +€7,233 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €5,433 | €12,666 | +€7,233 | +133% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.