HELION: 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.
HELION
Largest movements
- Receivables after one year +€30,000
up €30,000 (+42.9%), from €70,000 to €100,000
- Receivables within one year -€23,632
down €23,632 (-45.1%), from €52,368 to €28,735
of which Other amounts receivable: -€20,875
- Tangible fixed assets +€23,014
up €23,014 (+153.3%), from €15,014 to €38,028
of which Other tangible fixed assets: +€28,958
- Deferred charges and accrued income +€2,100
new in 2025: €2,100
- Reserves +€23,000
up €23,000 (+128.8%), from €17,860 to €40,860
of which Distributable reserves: +€23,000
- Tax, wage and social debts +€7,881
up €7,881 (+29.1%), from €27,119 to €35,000
of which Taxes: +€6,640
- Purchases and services -€98,453
no longer reported in 2025 (was €98,453)
- Gross operating margin +€18,702
up €18,702 (+47.0%), from €39,792 to €58,494
- Taxes +€6,504
up €6,504 (+124.6%), from €5,221 to €11,725
- Other operating charges -€3,290
down €3,290 (-64.6%), from €5,096 to €1,805
- Financial charges +€1,637
up €1,637 (+101.7%), from €1,610 to €3,247
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 | €141,208 | €171,821 | +€30,614 | +21.7% |
| Fixed assets | 21/28 | €15,064 | €38,078 | +€23,014 | +152.8% |
| Tangible fixed assets | 22/27 | €15,014 | €38,028 | +€23,014 | +153.3% |
| Furniture and vehicles | 24 | €7,086 | €1,143 | -€5,944 | -83.9% |
| Other tangible fixed assets | 26 | €7,927 | €36,885 | +€28,958 | +365.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €126,144 | €133,743 | +€7,599 | +6.0% |
| Amounts receivable after more than one year | 29 | €70,000 | €100,000 | +€30,000 | +42.9% |
| Other amounts receivable | 291 | €70,000 | €100,000 | +€30,000 | +42.9% |
| Amounts receivable within one year | 40/41 | €52,368 | €28,735 | -€23,632 | -45.1% |
| Trade receivables | 40 | €21,696 | €18,938 | -€2,758 | -12.7% |
| Other amounts receivable | 41 | €30,672 | €9,797 | -€20,875 | -68.1% |
| Cash at bank and in hand | 54/58 | €3,776 | €2,908 | -€868 | -23.0% |
| Deferred charges and accrued income | 490/1 | - | €2,100 | +€2,100 | |
| Total equity and liabilities | 10/49 | €141,208 | €171,821 | +€30,614 | +21.7% |
| Equity | 10/15 | €107,839 | €131,474 | +€23,635 | +21.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,860 | €40,860 | +€23,000 | +128.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €16,000 | €39,000 | +€23,000 | +143.8% |
| Profit (loss) carried forward | 14 | €83,779 | €84,414 | +€635 | +0.8% |
| Amounts payable | 17/49 | €33,368 | €40,347 | +€6,979 | +20.9% |
| Amounts payable within one year | 42/48 | €33,368 | €40,347 | +€6,979 | +20.9% |
| Current portion of amounts payable after more than one year | 42 | €736 | - | -€736 | |
| Trade debts | 44 | €5,513 | €5,347 | -€167 | -3.0% |
| Suppliers | 440/4 | €5,513 | €5,347 | -€167 | -3.0% |
| Taxes, remuneration and social security | 45 | €27,119 | €35,000 | +€7,881 | +29.1% |
| Taxes | 450/3 | €27,119 | €33,759 | +€6,640 | +24.5% |
| Remuneration and social security | 454/9 | - | €1,241 | +€1,241 | |
| Goods, raw materials, services and sundry goods | 60/61 | €98,453 | - | -€98,453 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,503 | €6,131 | -€372 | -5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,175 | €13,175 | -€0 | 0.0% |
| Other operating charges | 640/8 | €5,096 | €1,805 | -€3,290 | -64.6% |
| Non-recurring operating charges | 66A | €13 | - | -€13 | |
| Gross operating margin | 9900 | €39,792 | €58,494 | +€18,702 | +47.0% |
| Operating profit (loss) | 9901 | €15,005 | €37,382 | +€22,377 | +149.1% |
| Financial income | 75/76B | €756 | €1,224 | +€468 | +61.9% |
| Recurring financial income | 75 | €756 | €1,224 | +€468 | +61.9% |
| Financial charges | 65/66B | €1,610 | €3,247 | +€1,637 | +101.7% |
| Recurring financial charges | 65 | €1,610 | €3,247 | +€1,637 | +101.7% |
| Profit (loss) for the period before taxes | 9903 | €14,152 | €35,360 | +€21,208 | +149.9% |
| Income taxes | 67/77 | €5,221 | €11,725 | +€6,504 | +124.6% |
| Profit (loss) for the period | 9904 | €8,931 | €23,635 | +€14,704 | +164.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,931 | €23,635 | +€14,704 | +164.6% |
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 11 October 2026 via checked.be.