HELIVA GROUP: 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.
HELIVA GROUP
Largest movements
- Receivables within one year -€96,872
down €96,872 (-78.0%), from €124,243 to €27,370
of which Other amounts receivable: -€64,976
- Cash +€11,761
up €11,761 (+40.1%), from €29,318 to €41,079
mainly Receivables within one year (+€96,872) and Net result for the year (+€38,989)
- Debts after one year -€134,220
down €134,220 (-29.5%), from €455,147 to €320,927
- Profit (loss) carried forward +€38,989
up €38,989 (+144%), from €26,991 to €65,980
- Gross operating margin +€36,393
up €36,393 (+43.6%), from €83,505 to €119,898
- Taxes +€4,453
up €4,453 (+121%), from €3,682 to €8,134
- Staff costs +€3,967
up €3,967 (+5.8%), from €68,117 to €72,084
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 | €640,707 | €556,270 | -€84,437 | -13.2% |
| Fixed assets | 21/28 | €487,147 | €487,147 | = | 0.0% |
| Tangible fixed assets | 22/27 | €32,000 | €32,000 | = | 0.0% |
| Land and buildings | 22 | €32,000 | €32,000 | = | 0.0% |
| Financial fixed assets | 28 | €455,147 | €455,147 | = | 0.0% |
| Current assets | 29/58 | €153,560 | €69,123 | -€84,437 | -55.0% |
| Amounts receivable within one year | 40/41 | €124,243 | €27,370 | -€96,872 | -78.0% |
| Trade receivables | 40 | €59,245 | €27,349 | -€31,896 | -53.8% |
| Other amounts receivable | 41 | €64,998 | €22 | -€64,976 | -100.0% |
| Cash at bank and in hand | 54/58 | €29,318 | €41,079 | +€11,761 | +40.1% |
| Deferred charges and accrued income | 490/1 | - | €674 | +€674 | |
| Total equity and liabilities | 10/49 | €640,707 | €556,270 | -€84,437 | -13.2% |
| Equity | 10/15 | €88,491 | €127,480 | +€38,989 | +44.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,991 | €65,980 | +€38,989 | +144% |
| Amounts payable | 17/49 | €552,216 | €428,790 | -€123,426 | -22.4% |
| Amounts payable after more than one year | 17 | €455,147 | €320,927 | -€134,220 | -29.5% |
| Other amounts payable | 178/9 | €455,147 | €320,927 | -€134,220 | -29.5% |
| Amounts payable within one year | 42/48 | €97,069 | €107,863 | +€10,794 | +11.1% |
| Trade debts | 44 | €4,220 | €8,977 | +€4,757 | +113% |
| Suppliers | 440/4 | €4,220 | €8,977 | +€4,757 | +113% |
| Taxes, remuneration and social security | 45 | €15,295 | €19,091 | +€3,796 | +24.8% |
| Taxes | 450/3 | €8,324 | €13,132 | +€4,808 | +57.8% |
| Remuneration and social security | 454/9 | €6,971 | €5,959 | -€1,012 | -14.5% |
| Other amounts payable | 47/48 | €77,554 | €79,796 | +€2,242 | +2.9% |
| Non-recurring operating income | 76A | - | €25,000 | +€25,000 | |
| Remuneration, social security and pensions | 62 | €68,117 | €72,084 | +€3,967 | +5.8% |
| Other operating charges | 640/8 | €720 | €610 | -€111 | -15.3% |
| Gross operating margin | 9900 | €83,505 | €119,898 | +€36,393 | +43.6% |
| Operating profit (loss) | 9901 | €14,667 | €47,204 | +€32,537 | +222% |
| Financial charges | 65/66B | €190 | €81 | -€109 | -57.3% |
| Recurring financial charges | 65 | €190 | €81 | -€109 | -57.3% |
| Profit (loss) for the period before taxes | 9903 | €14,477 | €47,123 | +€32,646 | +226% |
| Income taxes | 67/77 | €3,682 | €8,134 | +€4,453 | +121% |
| Profit (loss) for the period | 9904 | €10,795 | €38,989 | +€28,194 | +261% |
| Profit (loss) for the period to be appropriated | 9905 | €10,795 | €38,989 | +€28,194 | +261% |
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 27 October 2026 via checked.be.