HELIOS: 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.
HELIOS
Largest movements
- Cash +€35,080
up €35,080 (+40.4%), from €86,756 to €121,836
mainly Net result for the year (+€27,655) and Depreciation (+€9,141)
- Tangible fixed assets -€9,141
down €9,141 (-44.6%), from €20,502 to €11,361
of which Furniture and vehicles: -€7,250
- Profit (loss) carried forward +€27,655
up €27,655 (+65.4%), from -€42,272 to -€14,617
- Other debts -€2,067
down €2,067 (-7.7%), from €26,850 to €24,783
- Gross operating margin +€2,082
up €2,082 (+5.9%), from €35,346 to €37,428
- Financial income +€383
up €383 (+201.1%), from €190 to €573
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 | €109,369 | €135,167 | +€25,797 | +23.6% |
| Fixed assets | 21/28 | €20,502 | €11,361 | -€9,141 | -44.6% |
| Tangible fixed assets | 22/27 | €20,502 | €11,361 | -€9,141 | -44.6% |
| Plant, machinery and equipment | 23 | €2,981 | €1,090 | -€1,891 | -63.4% |
| Furniture and vehicles | 24 | €17,521 | €10,271 | -€7,250 | -41.4% |
| Current assets | 29/58 | €88,867 | €123,806 | +€34,939 | +39.3% |
| Amounts receivable within one year | 40/41 | €2,111 | €1,970 | -€141 | -6.7% |
| Trade receivables | 40 | €1,277 | €1,866 | +€589 | +46.1% |
| Other amounts receivable | 41 | €835 | €104 | -€730 | -87.5% |
| Cash at bank and in hand | 54/58 | €86,756 | €121,836 | +€35,080 | +40.4% |
| Total equity and liabilities | 10/49 | €109,369 | €135,167 | +€25,797 | +23.6% |
| Equity | 10/15 | €81,674 | €109,330 | +€27,655 | +33.9% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,272 | -€14,617 | +€27,655 | +65.4% |
| Amounts payable | 17/49 | €27,695 | €25,837 | -€1,858 | -6.7% |
| Amounts payable within one year | 42/48 | €27,695 | €25,837 | -€1,858 | -6.7% |
| Trade debts | 44 | €753 | €1,011 | +€258 | +34.2% |
| Suppliers | 440/4 | €753 | €1,011 | +€258 | +34.2% |
| Taxes, remuneration and social security | 45 | €92 | €44 | -€48 | -52.4% |
| Taxes | 450/3 | €92 | €44 | -€48 | -52.4% |
| Other amounts payable | 47/48 | €26,850 | €24,783 | -€2,067 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,141 | €9,141 | = | 0.0% |
| Other operating charges | 640/8 | €790 | €890 | +€100 | +12.7% |
| Gross operating margin | 9900 | €35,346 | €37,428 | +€2,082 | +5.9% |
| Operating profit (loss) | 9901 | €25,414 | €27,396 | +€1,982 | +7.8% |
| Financial income | 75/76B | €190 | €573 | +€383 | +201.1% |
| Recurring financial income | 75 | €190 | €573 | +€383 | +201.1% |
| Financial charges | 65/66B | €135 | €142 | +€7 | +5.5% |
| Recurring financial charges | 65 | €135 | €142 | +€7 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €25,470 | €27,827 | +€2,357 | +9.3% |
| Income taxes | 67/77 | €211 | €172 | -€39 | -18.5% |
| Profit (loss) for the period | 9904 | €25,259 | €27,655 | +€2,396 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,259 | €27,655 | +€2,396 | +9.5% |
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.