Helior: 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.
Helior
Largest movements
- Cash +€30,426
up €30,426 (+33.1%), from €91,880 to €122,306
mainly Net result for the year (+€31,700) and Receivables within one year (+€15,192)
- Receivables within one year -€15,192
down €15,192 (-70.6%), from €21,527 to €6,335
of which Trade receivables: -€19,735
- Deferred charges and accrued income +€8,082
up €8,082 (+637.6%), from €1,268 to €9,350
- Profit (loss) carried forward +€31,700
up €31,700 (+37.8%), from €83,803 to €115,503
- Tax, wage and social debts -€8,243
down €8,243 (-24.1%), from €34,233 to €25,991
- Gross operating margin -€68,678
down €68,678 (-61.8%), from €111,100 to €42,422
- Taxes -€14,108
down €14,108 (-60.4%), from €23,349 to €9,241
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 | €124,421 | €146,517 | +€22,096 | +17.8% |
| Fixed assets | 21/28 | €9,746 | €8,527 | -€1,220 | -12.5% |
| Tangible fixed assets | 22/27 | €9,746 | €8,527 | -€1,220 | -12.5% |
| Land and buildings | 22 | €8,474 | €7,570 | -€904 | -10.7% |
| Plant, machinery and equipment | 23 | €1,272 | €957 | -€316 | -24.8% |
| Current assets | 29/58 | €114,674 | €137,991 | +€23,316 | +20.3% |
| Amounts receivable within one year | 40/41 | €21,527 | €6,335 | -€15,192 | -70.6% |
| Trade receivables | 40 | €21,296 | €1,561 | -€19,735 | -92.7% |
| Other amounts receivable | 41 | €231 | €4,774 | +€4,543 | +1965.8% |
| Cash at bank and in hand | 54/58 | €91,880 | €122,306 | +€30,426 | +33.1% |
| Deferred charges and accrued income | 490/1 | €1,268 | €9,350 | +€8,082 | +637.6% |
| Total equity and liabilities | 10/49 | €124,421 | €146,517 | +€22,096 | +17.8% |
| Equity | 10/15 | €86,303 | €118,003 | +€31,700 | +36.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,803 | €115,503 | +€31,700 | +37.8% |
| Amounts payable | 17/49 | €38,118 | €28,514 | -€9,604 | -25.2% |
| Amounts payable within one year | 42/48 | €38,118 | €28,514 | -€9,604 | -25.2% |
| Trade debts | 44 | €2,351 | €1,247 | -€1,104 | -46.9% |
| Suppliers | 440/4 | €2,351 | €1,247 | -€1,104 | -46.9% |
| Taxes, remuneration and social security | 45 | €34,233 | €25,991 | -€8,243 | -24.1% |
| Taxes | 450/3 | €34,233 | €25,991 | -€8,243 | -24.1% |
| Other amounts payable | 47/48 | €1,533 | €1,276 | -€257 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €858 | €1,220 | +€362 | +42.3% |
| Other operating charges | 640/8 | €336 | €210 | -€126 | -37.6% |
| Gross operating margin | 9900 | €111,100 | €42,422 | -€68,678 | -61.8% |
| Operating profit (loss) | 9901 | €109,906 | €40,993 | -€68,914 | -62.7% |
| Financial income | 75/76B | €15 | €48 | +€33 | +222.2% |
| Recurring financial income | 75 | €15 | €48 | +€33 | +222.2% |
| Financial charges | 65/66B | €104 | €100 | -€4 | -4.0% |
| Recurring financial charges | 65 | €104 | €100 | -€4 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €109,817 | €40,941 | -€68,876 | -62.7% |
| Income taxes | 67/77 | €23,349 | €9,241 | -€14,108 | -60.4% |
| Profit (loss) for the period | 9904 | €86,468 | €31,700 | -€54,768 | -63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €86,468 | €31,700 | -€54,768 | -63.3% |
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 9 October 2026 via checked.be.