HELISOFT: 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.
HELISOFT
Largest movements
- Current investments +€40,260
up €40,260 (+44.7%), from €90,067 to €130,326
- Receivables within one year -€13,315
down €13,315 (-81.1%), from €16,411 to €3,096
of which Trade receivables: -€15,446
- Cash +€11,380
up €11,380 (+36.1%), from €31,538 to €42,918
mainly Net result for the year (+€27,298) and Receivables within one year (+€13,315)
- Tangible fixed assets -€10,245
down €10,245 (-27.8%), from €36,872 to €26,628
of which Furniture and vehicles: -€9,255
- Reserves +€27,298
up €27,298 (+17.6%), from €155,201 to €182,499
of which Distributable reserves: +€27,298
- Gross operating margin +€9,103
up €9,103 (+23.8%), from €38,253 to €47,356
- Taxes +€3,004
up €3,004 (+36.4%), from €8,257 to €11,261
- Financial income +€1,223
up €1,223 (+124.3%), from €984 to €2,207
- Depreciation -€1,095
down €1,095 (-9.7%), from €11,340 to €10,245
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 | €174,935 | €202,968 | +€28,033 | +16.0% |
| Fixed assets | 21/28 | €36,872 | €26,628 | -€10,245 | -27.8% |
| Tangible fixed assets | 22/27 | €36,872 | €26,628 | -€10,245 | -27.8% |
| Plant, machinery and equipment | 23 | €8,678 | €7,687 | -€990 | -11.4% |
| Furniture and vehicles | 24 | €28,195 | €18,940 | -€9,255 | -32.8% |
| Current assets | 29/58 | €138,062 | €176,340 | +€38,278 | +27.7% |
| Amounts receivable within one year | 40/41 | €16,411 | €3,096 | -€13,315 | -81.1% |
| Trade receivables | 40 | €15,446 | €0 | -€15,446 | -100.0% |
| Other amounts receivable | 41 | €965 | €3,096 | +€2,131 | +220.8% |
| Current investments | 50/53 | €90,067 | €130,326 | +€40,260 | +44.7% |
| Cash at bank and in hand | 54/58 | €31,538 | €42,918 | +€11,380 | +36.1% |
| Deferred charges and accrued income | 490/1 | €47 | €0 | -€47 | -100.0% |
| Total equity and liabilities | 10/49 | €174,935 | €202,968 | +€28,033 | +16.0% |
| Equity | 10/15 | €161,401 | €188,699 | +€27,298 | +16.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €155,201 | €182,499 | +€27,298 | +17.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €153,342 | €180,640 | +€27,298 | +17.8% |
| Amounts payable | 17/49 | €13,533 | €14,269 | +€735 | +5.4% |
| Amounts payable within one year | 42/48 | €13,533 | €14,269 | +€735 | +5.4% |
| Trade debts | 44 | €2,146 | €2,175 | +€30 | +1.4% |
| Suppliers | 440/4 | €2,146 | €2,175 | +€30 | +1.4% |
| Taxes, remuneration and social security | 45 | €9,913 | €10,351 | +€437 | +4.4% |
| Taxes | 450/3 | €9,913 | €10,351 | +€437 | +4.4% |
| Other amounts payable | 47/48 | €1,474 | €1,742 | +€268 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,340 | €10,245 | -€1,095 | -9.7% |
| Other operating charges | 640/8 | €315 | €646 | +€331 | +104.9% |
| Gross operating margin | 9900 | €38,253 | €47,356 | +€9,103 | +23.8% |
| Operating profit (loss) | 9901 | €26,598 | €36,465 | +€9,867 | +37.1% |
| Financial income | 75/76B | €984 | €2,207 | +€1,223 | +124.3% |
| Recurring financial income | 75 | €984 | €2,207 | +€1,223 | +124.3% |
| Financial charges | 65/66B | €26 | €113 | +€87 | +327.8% |
| Recurring financial charges | 65 | €26 | €113 | +€87 | +327.8% |
| Profit (loss) for the period before taxes | 9903 | €27,555 | €38,559 | +€11,003 | +39.9% |
| Income taxes | 67/77 | €8,257 | €11,261 | +€3,004 | +36.4% |
| Profit (loss) for the period | 9904 | €19,298 | €27,298 | +€8,000 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,298 | €27,298 | +€8,000 | +41.5% |
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 10 October 2026 via checked.be.