HELIOS & JUNO: 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 & JUNO
Largest movements
- Tangible fixed assets -€37,034
down €37,034 (-3.0%), from €1.2m to €1.2m
of which Land and buildings: -€36,849
- Debts after one year -€41,000
down €41,000 (-3.0%), from €1.4m to €1.3m
- Gross operating margin +€28,918
up €28,918 (+149.4%), from €19,355 to €48,273
- Depreciation +€16,517
up €16,517 (+75.2%), from €21,969 to €38,486
- Other operating charges -€619
down €619 (-33.8%), from €1,834 to €1,215
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 | €1,228,979 | €1,195,404 | -€33,575 | -2.7% |
| Fixed assets | 21/28 | €1,225,995 | €1,188,961 | -€37,034 | -3.0% |
| Tangible fixed assets | 22/27 | €1,225,995 | €1,188,961 | -€37,034 | -3.0% |
| Land and buildings | 22 | €1,225,557 | €1,188,708 | -€36,849 | -3.0% |
| Plant, machinery and equipment | 23 | €438 | €253 | -€185 | -42.3% |
| Current assets | 29/58 | €2,984 | €6,443 | +€3,459 | +115.9% |
| Cash at bank and in hand | 54/58 | €2,984 | €6,443 | +€3,459 | +115.9% |
| Total equity and liabilities | 10/49 | €1,228,979 | €1,195,404 | -€33,575 | -2.7% |
| Equity | 10/15 | -€135,417 | -€127,017 | +€8,400 | +6.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,873 | €6,873 | = | 0.0% |
| Distributable reserves | 133 | €6,873 | €6,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,890 | -€152,490 | +€8,400 | +5.2% |
| Amounts payable | 17/49 | €1,364,396 | €1,322,421 | -€41,975 | -3.1% |
| Amounts payable after more than one year | 17 | €1,363,000 | €1,322,000 | -€41,000 | -3.0% |
| Financial debts | 170/4 | €1,363,000 | €1,322,000 | -€41,000 | -3.0% |
| Amounts payable within one year | 42/48 | €1,396 | €421 | -€975 | -69.9% |
| Trade debts | 44 | €297 | €262 | -€35 | -11.7% |
| Suppliers | 440/4 | €297 | €262 | -€35 | -11.7% |
| Other amounts payable | 47/48 | €1,099 | €159 | -€941 | -85.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,969 | €38,486 | +€16,517 | +75.2% |
| Other operating charges | 640/8 | €1,834 | €1,215 | -€619 | -33.8% |
| Gross operating margin | 9900 | €19,355 | €48,273 | +€28,918 | +149.4% |
| Operating profit (loss) | 9901 | -€4,448 | €8,572 | +€13,020 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €149 | €172 | +€22 | +15.0% |
| Recurring financial charges | 65 | €149 | €172 | +€22 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,598 | €8,400 | +€12,998 | |
| Profit (loss) for the period | 9904 | -€4,598 | €8,400 | +€12,998 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,598 | €8,400 | +€12,998 |
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 11 October 2026 via checked.be.