HELITOUR: 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.
HELITOUR
Largest movements
- Deferred charges and accrued income -€1,307
down €1,307 (-91.1%), from €1,435 to €128
- Cash -€486
no longer reported in 2025 (was €486)
mainly Debts after one year (-€6,000) and Investment in fixed assets (net) (-€2,477)
- Tangible fixed assets +€458
up €458 (+6.8%), from €6,767 to €7,225
- Receivables within one year +€207
up €207 (+17.6%), from €1,175 to €1,382
of which Trade receivables: +€454
- Debts after one year -€6,000
down €6,000 (-27.3%), from €22,010 to €16,010
- Short-term financial debts +€4,967
new in 2025: €4,967
- Tax, wage and social debts +€3,730
up €3,730 (+34.6%), from €10,787 to €14,517
- Profit (loss) carried forward -€2,191
down €2,191 (-4.3%), from -€50,664 to -€52,855
- Other debts -€1,902
down €1,902 (-84.2%), from €2,260 to €358
- Gross operating margin -€43,362
down €43,362 (-87.2%), from €49,723 to €6,361
- Financial charges -€10,849
down €10,849 (-89.1%), from €12,181 to €1,332
- Taxes -€9,166
down €9,166 (-85.0%), from €10,787 to €1,621
- Other operating charges -€7,154
down €7,154 (-66.6%), from €10,734 to €3,580
- Depreciation +€1,786
up €1,786 (+766.5%), from €233 to €2,019
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 | €9,863 | €8,735 | -€1,128 | -11.4% |
| Fixed assets | 21/28 | €6,767 | €7,225 | +€458 | +6.8% |
| Tangible fixed assets | 22/27 | €6,767 | €7,225 | +€458 | +6.8% |
| Furniture and vehicles | 24 | €6,767 | €7,225 | +€458 | +6.8% |
| Current assets | 29/58 | €3,096 | €1,510 | -€1,586 | -51.2% |
| Amounts receivable within one year | 40/41 | €1,175 | €1,382 | +€207 | +17.6% |
| Trade receivables | 40 | €928 | €1,382 | +€454 | +48.9% |
| Other amounts receivable | 41 | €247 | - | -€247 | |
| Cash at bank and in hand | 54/58 | €486 | - | -€486 | |
| Deferred charges and accrued income | 490/1 | €1,435 | €128 | -€1,307 | -91.1% |
| Total equity and liabilities | 10/49 | €9,863 | €8,735 | -€1,128 | -11.4% |
| Equity | 10/15 | -€30,213 | -€32,404 | -€2,191 | -7.3% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,664 | -€52,855 | -€2,191 | -4.3% |
| Amounts payable | 17/49 | €40,076 | €41,139 | +€1,063 | +2.7% |
| Amounts payable after more than one year | 17 | €22,010 | €16,010 | -€6,000 | -27.3% |
| Financial debts | 170/4 | €22,010 | €16,010 | -€6,000 | -27.3% |
| Amounts payable within one year | 42/48 | €18,066 | €25,129 | +€7,063 | +39.1% |
| Financial debts | 43 | - | €4,967 | +€4,967 | |
| Credit institutions | 430/8 | - | €4,967 | +€4,967 | |
| Trade debts | 44 | €5,019 | €5,287 | +€268 | +5.3% |
| Suppliers | 440/4 | €5,019 | €5,287 | +€268 | +5.3% |
| Taxes, remuneration and social security | 45 | €10,787 | €14,517 | +€3,730 | +34.6% |
| Taxes | 450/3 | €10,787 | €14,517 | +€3,730 | +34.6% |
| Other amounts payable | 47/48 | €2,260 | €358 | -€1,902 | -84.2% |
| Non-recurring operating income | 76A | €913 | - | -€913 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | €2,019 | +€1,786 | +766.5% |
| Other operating charges | 640/8 | €10,734 | €3,580 | -€7,154 | -66.6% |
| Gross operating margin | 9900 | €49,723 | €6,361 | -€43,362 | -87.2% |
| Operating profit (loss) | 9901 | €38,756 | €762 | -€37,994 | -98.0% |
| Financial income | 75/76B | €95 | - | -€95 | |
| Recurring financial income | 75 | €95 | - | -€95 | |
| Financial charges | 65/66B | €12,181 | €1,332 | -€10,849 | -89.1% |
| Recurring financial charges | 65 | €12,181 | €1,332 | -€10,849 | -89.1% |
| Profit (loss) for the period before taxes | 9903 | €26,670 | -€570 | -€27,240 | |
| Income taxes | 67/77 | €10,787 | €1,621 | -€9,166 | -85.0% |
| Profit (loss) for the period | 9904 | €15,883 | -€2,191 | -€18,074 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,883 | -€2,191 | -€18,074 |
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.