HELIOS CPB: 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 CPB
Largest movements
- Cash -€7,458
down €7,458 (-68.2%), from €10,931 to €3,472
mainly Receivables within one year (-€5,290) and Trade debts (-€4,523)
- Receivables within one year +€5,290
up €5,290 (+17.5%), from €30,301 to €35,591
- Tangible fixed assets -€3,167
down €3,167 (-3.2%), from €98,580 to €95,413
- Trade debts -€4,523
down €4,523 (-98.3%), from €4,599 to €76
- Financial charges -€3,598
down €3,598 (-98.8%), from €3,640 to €42
- Other operating charges -€1,726
no longer reported in 2025 (was €1,726)
- Depreciation -€927
down €927 (-22.7%), from €4,094 to €3,167
- Financial income +€629
up €629 (+59.0%), from €1,066 to €1,696
- Gross operating margin -€146
down €146 (-24.1%), from €605 to €459
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 | €140,238 | €134,828 | -€5,410 | -3.9% |
| Fixed assets | 21/28 | €98,580 | €95,413 | -€3,167 | -3.2% |
| Tangible fixed assets | 22/27 | €98,580 | €95,413 | -€3,167 | -3.2% |
| Land and buildings | 22 | €98,580 | €95,413 | -€3,167 | -3.2% |
| Current assets | 29/58 | €41,658 | €39,415 | -€2,244 | -5.4% |
| Amounts receivable within one year | 40/41 | €30,301 | €35,591 | +€5,290 | +17.5% |
| Other amounts receivable | 41 | €30,301 | €35,591 | +€5,290 | +17.5% |
| Cash at bank and in hand | 54/58 | €10,931 | €3,472 | -€7,458 | -68.2% |
| Deferred charges and accrued income | 490/1 | €427 | €351 | -€75 | -17.7% |
| Total equity and liabilities | 10/49 | €140,238 | €134,828 | -€5,410 | -3.9% |
| Equity | 10/15 | €133,159 | €131,850 | -€1,309 | -1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €7,169 | €7,169 | = | 0.0% |
| Reserves | 13 | €179,621 | €179,621 | = | 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% |
| Distributable reserves | 133 | €177,761 | €177,761 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,831 | -€61,140 | -€1,309 | -2.2% |
| Amounts payable | 17/49 | €7,079 | €2,979 | -€4,101 | -57.9% |
| Amounts payable within one year | 42/48 | €5,079 | €579 | -€4,501 | -88.6% |
| Trade debts | 44 | €4,599 | €76 | -€4,523 | -98.3% |
| Suppliers | 440/4 | €4,599 | €76 | -€4,523 | -98.3% |
| Taxes, remuneration and social security | 45 | €481 | €503 | +€22 | +4.6% |
| Taxes | 450/3 | €481 | €503 | +€22 | +4.6% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,400 | +€400 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,094 | €3,167 | -€927 | -22.7% |
| Other operating charges | 640/8 | €1,726 | - | -€1,726 | |
| Gross operating margin | 9900 | €605 | €459 | -€146 | -24.1% |
| Operating profit (loss) | 9901 | -€5,215 | -€2,707 | +€2,508 | +48.1% |
| Financial income | 75/76B | €1,066 | €1,696 | +€629 | +59.0% |
| Recurring financial income | 75 | €1,066 | €1,696 | +€629 | +59.0% |
| Financial charges | 65/66B | €3,640 | €42 | -€3,598 | -98.8% |
| Recurring financial charges | 65 | €3,640 | €42 | -€3,598 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,789 | -€1,054 | +€6,735 | +86.5% |
| Income taxes | 67/77 | €247 | €256 | +€9 | +3.6% |
| Profit (loss) for the period | 9904 | -€8,035 | -€1,309 | +€6,726 | +83.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,035 | -€1,309 | +€6,726 | +83.7% |
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 6 October 2026 via checked.be.