HELIUS RAMEN: 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.
HELIUS RAMEN
Largest movements
- Receivables within one year -€15,171
down €15,171 (-55.5%), from €27,314 to €12,143
of which Trade receivables: -€14,487
- Cash -€4,136
down €4,136 (-21.0%), from €19,698 to €15,562
mainly Trade debts (-€35,280) and Investment in fixed assets (net) (-€1,355)
- Tangible fixed assets +€1,178
new in 2025: €1,178
- Trade debts -€35,280
down €35,280 (-85.5%), from €41,262 to €5,982
- Reserves +€9,582
new in 2025: €9,582
- Profit (loss) carried forward +€6,109
no longer reported in 2025 (was -€6,109)
- Tax, wage and social debts +€1,262
new in 2025: €1,262
- Financial income +€15,763
up €15,763 (+1,134,018%), from €1 to €15,764
of which Non-recurring financial income: +€15,583
- Gross operating margin +€15,506
up €15,506, from -€13,774 to €1,732
- Financial charges +€291
up €291 (+192%), from €151 to €442
- Taxes +€276
new in 2025: €276
- Depreciation +€177
new in 2025: €177
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 | €47,154 | €28,883 | -€18,271 | -38.7% |
| Fixed assets | 21/28 | - | €1,178 | +€1,178 | |
| Tangible fixed assets | 22/27 | - | €1,178 | +€1,178 | |
| Furniture and vehicles | 24 | - | €1,178 | +€1,178 | |
| Current assets | 29/58 | €47,154 | €27,705 | -€19,448 | -41.2% |
| Amounts receivable within one year | 40/41 | €27,314 | €12,143 | -€15,171 | -55.5% |
| Trade receivables | 40 | €26,630 | €12,143 | -€14,487 | -54.4% |
| Other amounts receivable | 41 | €683 | - | -€683 | |
| Cash at bank and in hand | 54/58 | €19,698 | €15,562 | -€4,136 | -21.0% |
| Deferred charges and accrued income | 490/1 | €142 | - | -€142 | |
| Total equity and liabilities | 10/49 | €47,154 | €28,883 | -€18,271 | -38.7% |
| Equity | 10/15 | €5,891 | €21,582 | +€15,691 | +266% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | - | €9,582 | +€9,582 | |
| Distributable reserves | 133 | - | €9,582 | +€9,582 | |
| Profit (loss) carried forward | 14 | -€6,109 | - | +€6,109 | |
| Amounts payable | 17/49 | €41,262 | €7,301 | -€33,961 | -82.3% |
| Amounts payable within one year | 42/48 | €41,262 | €7,301 | -€33,961 | -82.3% |
| Trade debts | 44 | €41,262 | €5,982 | -€35,280 | -85.5% |
| Suppliers | 440/4 | €41,262 | €5,982 | -€35,280 | -85.5% |
| Taxes, remuneration and social security | 45 | - | €1,262 | +€1,262 | |
| Taxes | 450/3 | - | €1,262 | +€1,262 | |
| Other amounts payable | 47/48 | - | €57 | +€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €177 | +€177 | |
| Other operating charges | 640/8 | €804 | €910 | +€106 | +13.2% |
| Gross operating margin | 9900 | -€13,774 | €1,732 | +€15,506 | |
| Operating profit (loss) | 9901 | -€14,578 | €645 | +€15,223 | |
| Financial income | 75/76B | €1 | €15,764 | +€15,763 | +1,134,018% |
| Recurring financial income | 75 | €1 | €182 | +€180 | +12,975% |
| Non-recurring financial income | 76B | - | €15,583 | +€15,583 | |
| Financial charges | 65/66B | €151 | €442 | +€291 | +192% |
| Recurring financial charges | 65 | €151 | €442 | +€291 | +192% |
| Profit (loss) for the period before taxes | 9903 | -€14,728 | €15,967 | +€30,695 | |
| Income taxes | 67/77 | - | €276 | +€276 | |
| Profit (loss) for the period | 9904 | -€14,728 | €15,691 | +€30,418 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,728 | €15,691 | +€30,418 |
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 26 October 2026 via checked.be.