HELIOS 1: 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.
HELIOS 1
Largest movements
- Receivables after one year -€285,883
down €285,883 (-34.9%), from €819,821 to €533,938
of which Other amounts receivable: -€285,883
- Profit (loss) carried forward -€332,732
down €332,732 (-27.3%), from €1.2m to €883,919
- Other debts +€28,047
up €28,047 (+3.9%), from €712,872 to €740,919
- Financial income +€137,888
up €137,888 (+29.0%), from €476,228 to €614,117
- Gross operating margin +€7,422
up €7,422 (+30.4%), from -€24,446 to -€17,023
- Financial charges -€5,878
down €5,878 (-17.1%), from €34,451 to €28,573
- Other operating charges +€285
up €285 (+29.5%), from €968 to €1,252
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.
Derived cash bridge
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 | €2,392,027 | €2,097,689 | -€294,338 | -12.3% |
| Fixed assets | 21/28 | €1,550,018 | €1,550,018 | = | 0.0% |
| Financial fixed assets | 28 | €1,550,018 | €1,550,018 | = | 0.0% |
| Current assets | 29/58 | €842,009 | €547,671 | -€294,338 | -35.0% |
| Amounts receivable after more than one year | 29 | €819,821 | €533,938 | -€285,883 | -34.9% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €819,821 | €533,938 | -€285,883 | -34.9% |
| Cash at bank and in hand | 54/58 | €22,188 | €13,733 | -€8,455 | -38.1% |
| Total equity and liabilities | 10/49 | €2,392,027 | €2,097,689 | -€294,338 | -12.3% |
| Equity | 10/15 | €1,678,651 | €1,345,919 | -€332,732 | -19.8% |
| Contributions | 10/11 | €420,000 | €420,000 | = | 0.0% |
| Capital | 10 | €420,000 | €420,000 | = | 0.0% |
| Issued capital | 100 | €420,000 | €420,000 | = | 0.0% |
| Reserves | 13 | €42,000 | €42,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €42,000 | €42,000 | = | 0.0% |
| Legal reserve | 130 | €42,000 | €42,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,216,651 | €883,919 | -€332,732 | -27.3% |
| Amounts payable | 17/49 | €713,376 | €751,770 | +€38,394 | +5.4% |
| Amounts payable within one year | 42/48 | €713,376 | €751,770 | +€38,394 | +5.4% |
| Trade debts | 44 | €504 | €10,851 | +€10,347 | +2,052% |
| Suppliers | 440/4 | €504 | €10,851 | +€10,347 | +2,052% |
| Other amounts payable | 47/48 | €712,872 | €740,919 | +€28,047 | +3.9% |
| Other operating charges | 640/8 | €968 | €1,252 | +€285 | +29.5% |
| Gross operating margin | 9900 | -€24,446 | -€17,023 | +€7,422 | +30.4% |
| Operating profit (loss) | 9901 | -€25,413 | -€18,276 | +€7,137 | +28.1% |
| Financial income | 75/76B | €476,228 | €614,117 | +€137,888 | +29.0% |
| Recurring financial income | 75 | €476,228 | €614,117 | +€137,888 | +29.0% |
| Financial charges | 65/66B | €34,451 | €28,573 | -€5,878 | -17.1% |
| Recurring financial charges | 65 | €34,451 | €28,573 | -€5,878 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €416,364 | €567,268 | +€150,904 | +36.2% |
| Profit (loss) for the period | 9904 | €416,364 | €567,268 | +€150,904 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €416,364 | €567,268 | +€150,904 | +36.2% |
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 15 October 2026 via checked.be.