HELIOTROPE SCRL: 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.
HELIOTROPE SCRL
Largest movements
- Tangible fixed assets -€2,045
down €2,045 (-9.9%), from €20,703 to €18,658
of which Land and buildings: -€1,784
- Profit (loss) carried forward -€4,216
down €4,216 (-17.7%), from -€23,772 to -€27,988
- Other debts +€2,232
new in 2025: €2,232
- Provisions +€2,500
no longer reported in 2025 (was -€2,500)
- Gross operating margin +€2,154
up €2,154 (+57.9%), from -€3,719 to -€1,565
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 | €26,451 | €24,469 | -€1,982 | -7.5% |
| Fixed assets | 21/28 | €20,703 | €18,658 | -€2,045 | -9.9% |
| Tangible fixed assets | 22/27 | €20,703 | €18,658 | -€2,045 | -9.9% |
| Land and buildings | 22 | €18,993 | €17,209 | -€1,784 | -9.4% |
| Plant, machinery and equipment | 23 | €1,709 | €1,449 | -€260 | -15.2% |
| Current assets | 29/58 | €5,748 | €5,810 | +€62 | +1.1% |
| Amounts receivable within one year | 40/41 | €1,082 | €1,096 | +€14 | +1.3% |
| Trade receivables | 40 | €460 | €474 | +€14 | +3.0% |
| Other amounts receivable | 41 | €622 | €622 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,438 | €3,687 | +€249 | +7.2% |
| Deferred charges and accrued income | 490/1 | €1,228 | €1,028 | -€200 | -16.3% |
| Total equity and liabilities | 10/49 | €26,451 | €24,469 | -€1,982 | -7.5% |
| Equity | 10/15 | €26,398 | €22,182 | -€4,216 | -16.0% |
| Contributions | 10/11 | €50,074 | €50,074 | = | 0.0% |
| Reserves | 13 | €96 | €96 | = | 0.0% |
| Non-distributable reserves | 130/1 | €96 | €96 | = | 0.0% |
| Reserves not available under the articles | 1311 | €96 | €96 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,772 | -€27,988 | -€4,216 | -17.7% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €52 | €2,286 | +€2,234 | +4,262% |
| Amounts payable within one year | 42/48 | €52 | €2,286 | +€2,234 | +4,262% |
| Trade debts | 44 | €52 | €54 | +€2 | +3.6% |
| Suppliers | 440/4 | €52 | €54 | +€2 | +3.6% |
| Other amounts payable | 47/48 | - | €2,232 | +€2,232 | |
| Turnover | 70 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,045 | €2,045 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,500 | - | +€2,500 | |
| Other operating charges | 640/8 | €568 | €583 | +€15 | +2.6% |
| Gross operating margin | 9900 | -€3,719 | -€1,565 | +€2,154 | +57.9% |
| Operating profit (loss) | 9901 | -€3,832 | -€4,193 | -€361 | -9.4% |
| Financial income | 75/76B | €4 | €8 | +€4 | +113% |
| Recurring financial income | 75 | €4 | €8 | +€4 | +113% |
| Financial charges | 65/66B | €44 | €30 | -€14 | -32.1% |
| Recurring financial charges | 65 | €44 | €30 | -€14 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,872 | -€4,215 | -€343 | -8.8% |
| Income taxes | 67/77 | €1 | €1 | +€1 | +133% |
| Profit (loss) for the period | 9904 | -€3,873 | -€4,216 | -€343 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,873 | -€4,216 | -€343 | -8.9% |
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 1 November 2026 via checked.be.