HELIOS TAVERNE: what changed
HELIOS TAVERNE
Largest movements
- Receivables within one year -€146,157
down €146,157 (-61.4%), from €237,891 to €91,734
of which Other amounts receivable: -€106,157
- Tangible fixed assets -€13,050
down €13,050 (-39.4%), from €33,105 to €20,055
- Reserves -€173,698
down €173,698 (-50.9%), from €340,946 to €167,247
- Tax, wage and social debts +€14,152
up €14,152 (+336%), from €4,207 to €18,358
- Financial income -€4,328
down €4,328 (-43.5%), from €9,940 to €5,612
- Gross operating margin +€2,150
up €2,150 (+59.9%), from -€3,592 to -€1,442
- Other operating charges -€298
down €298 (-40.2%), from €741 to €443
- Financial charges -€256
down €256 (-9.5%), from €2,708 to €2,452
- Depreciation -€154
down €154 (-1.2%), from €13,204 to €13,050
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €365,052 | €204,807 | -€160,245 | -43.9% |
| Fixed assets | 21/28 | €33,105 | €20,055 | -€13,050 | -39.4% |
| Tangible fixed assets | 22/27 | €33,105 | €20,055 | -€13,050 | -39.4% |
| Furniture and vehicles | 24 | €33,105 | €20,055 | -€13,050 | -39.4% |
| Current assets | 29/58 | €331,947 | €184,752 | -€147,195 | -44.3% |
| Amounts receivable within one year | 40/41 | €237,891 | €91,734 | -€146,157 | -61.4% |
| Trade receivables | 40 | €127,260 | €87,260 | -€40,000 | -31.4% |
| Other amounts receivable | 41 | €110,631 | €4,474 | -€106,157 | -96.0% |
| Cash at bank and in hand | 54/58 | €94,054 | €93,016 | -€1,039 | -1.1% |
| Deferred charges and accrued income | 490/1 | €2 | €2 | +€0 | +1.5% |
| Total equity and liabilities | 10/49 | €365,052 | €204,807 | -€160,245 | -43.9% |
| Equity | 10/15 | €359,546 | €185,847 | -€173,698 | -48.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €340,946 | €167,247 | -€173,698 | -50.9% |
| Distributable reserves | 133 | €340,946 | €167,247 | -€173,698 | -50.9% |
| Amounts payable | 17/49 | €5,507 | €18,960 | +€13,453 | +244% |
| Amounts payable within one year | 42/48 | €5,507 | €18,960 | +€13,453 | +244% |
| Trade debts | 44 | €1,300 | €601 | -€699 | -53.8% |
| Suppliers | 440/4 | €1,300 | €601 | -€699 | -53.8% |
| Taxes, remuneration and social security | 45 | €4,207 | €18,358 | +€14,152 | +336% |
| Taxes | 450/3 | €4,207 | €18,358 | +€14,152 | +336% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,204 | €13,050 | -€154 | -1.2% |
| Other operating charges | 640/8 | €741 | €443 | -€298 | -40.2% |
| Gross operating margin | 9900 | -€3,592 | -€1,442 | +€2,150 | +59.9% |
| Operating profit (loss) | 9901 | -€17,537 | -€14,935 | +€2,602 | +14.8% |
| Financial income | 75/76B | €9,940 | €5,612 | -€4,328 | -43.5% |
| Recurring financial income | 75 | €9,940 | €5,612 | -€4,328 | -43.5% |
| Financial charges | 65/66B | €2,708 | €2,452 | -€256 | -9.5% |
| Recurring financial charges | 65 | €2,708 | €2,452 | -€256 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,304 | -€11,774 | -€1,470 | -14.3% |
| Income taxes | 67/77 | €209 | €159 | -€49 | -23.7% |
| Profit (loss) for the period | 9904 | -€10,513 | -€11,934 | -€1,421 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,513 | -€11,934 | -€1,421 | -13.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.