HELIUM: 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.
HELIUM
Largest movements
- Tangible fixed assets -€774
down €774 (-25.5%), from €3,033 to €2,259
- Formation expenses -€333
down €333 (-56.2%), from €593 to €260
- Cash +€156
up €156 (+15.1%), from €1,036 to €1,192
mainly Other debts (+€6,375) and Depreciation (+€1,107)
- Deferred charges and accrued income -€93
down €93 (-100.0%), from €93 to €0
- Receivables within one year -€65
down €65 (-100.0%), from €65 to €0
- Profit (loss) carried forward -€9,170
down €9,170 (-48.8%), from -€18,811 to -€27,981
- Other debts +€6,375
up €6,375 (+31.7%), from €20,079 to €26,454
- Trade debts +€1,007
up €1,007 (+1924.4%), from €52 to €1,059
- Advances received +€348
new in 2025: €348
- Tax, wage and social debts +€331
up €331 (+66.2%), from €500 to €831
- Gross operating margin +€8,125
up €8,125 (+50.9%), from -€15,958 to -€7,833
- Other operating charges -€1,193
down €1,193 (-79.0%), from €1,510 to €317
- Financial income +€395
up €395 (+17466.8%), from €2 to €397
- Financial charges +€209
up €209 (+207.0%), from €101 to €310
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 | €4,820 | €3,711 | -€1,109 | -23.0% |
| Formation expenses | 20 | €593 | €260 | -€333 | -56.2% |
| Fixed assets | 21/28 | €3,033 | €2,259 | -€774 | -25.5% |
| Tangible fixed assets | 22/27 | €3,033 | €2,259 | -€774 | -25.5% |
| Plant, machinery and equipment | 23 | €3,033 | €2,259 | -€774 | -25.5% |
| Current assets | 29/58 | €1,194 | €1,192 | -€2 | -0.2% |
| Amounts receivable within one year | 40/41 | €65 | €0 | -€65 | -100.0% |
| Trade receivables | 40 | €65 | €0 | -€65 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,036 | €1,192 | +€156 | +15.1% |
| Deferred charges and accrued income | 490/1 | €93 | €0 | -€93 | -100.0% |
| Total equity and liabilities | 10/49 | €4,820 | €3,711 | -€1,109 | -23.0% |
| Equity | 10/15 | -€15,811 | -€24,981 | -€9,170 | -58.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,811 | -€27,981 | -€9,170 | -48.8% |
| Amounts payable | 17/49 | €20,631 | €28,692 | +€8,061 | +39.1% |
| Amounts payable within one year | 42/48 | €20,631 | €28,692 | +€8,061 | +39.1% |
| Trade debts | 44 | €52 | €1,059 | +€1,007 | +1924.4% |
| Suppliers | 440/4 | €52 | €1,059 | +€1,007 | +1924.4% |
| Advances received on contracts in progress | 46 | - | €348 | +€348 | |
| Taxes, remuneration and social security | 45 | €500 | €831 | +€331 | +66.2% |
| Taxes | 450/3 | €500 | €831 | +€331 | +66.2% |
| Other amounts payable | 47/48 | €20,079 | €26,454 | +€6,375 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,244 | €1,107 | -€137 | -11.0% |
| Other operating charges | 640/8 | €1,510 | €317 | -€1,193 | -79.0% |
| Gross operating margin | 9900 | -€15,958 | -€7,833 | +€8,125 | +50.9% |
| Operating profit (loss) | 9901 | -€18,712 | -€9,258 | +€9,455 | +50.5% |
| Financial income | 75/76B | €2 | €397 | +€395 | +17466.8% |
| Recurring financial income | 75 | €2 | €397 | +€395 | +17466.8% |
| Financial charges | 65/66B | €101 | €310 | +€209 | +207.0% |
| Recurring financial charges | 65 | €101 | €310 | +€209 | +207.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,811 | -€9,170 | +€9,641 | +51.2% |
| Profit (loss) for the period | 9904 | -€18,811 | -€9,170 | +€9,641 | +51.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,811 | -€9,170 | +€9,641 | +51.2% |
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 7 October 2026 via checked.be.